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Commissioner of the Revenue

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1. What is Cigarette Tax?

Cigarette Tax is a tax levied and collected by sellers and dealers of packaged cigarettes. The tax is imposed through the purchasing of stamps by distributors which must affix to cigarette packs if they are to be sold in King George County. The current tax rate for cigarettes is $0.02 per cigarette or $0.40 per pack of twenty cigarettes. 

2. I have a contract to build a house in King George County; how much will my Business License be?

Contractors must pay on the contract amount. The formula is: Contract amount multiply by .0012 =  Amount Due for business license tax.

3. What must contractors provide with the business license renewals and new licenses?

A copy of the state contractor's license.

4. Are non-profit organizations exempt from business license tax? (ex. Churches)

Yes, non-profit organizations are exempt from business license tax.

5. When are Meals and Transient Tax due?

Meals Tax is due the 20th of every month, for the previous month. Transient Tax is due the last day of every month, for the previous month.

6. How are vehicles assessed in King George County?

Our office uses 100% of the clean trade-in value from the N.A.D.A. book, (National Auto Dealers Association), not the Kelly Blue Book!

7. Is there any reduction on my Personal Property Tax for high mileage?

Yes, our office allows 20,000 miles per year of the vehicle. High mileage documentation must be filled with our office by February 15th each year. Documentation may be, original pink slip from inspection, odometer statement on letterhead from an automotive shop, recent repair bill with odometer reading. This office does not accept photographs of odometer reading from tax payer. See High Mileage Chart under Documents and Forms on this site.

8. Why must I contact the DMV when I sell, trade-in or junk a vehicle?

Our office gets its' records directly from the Department Of Motor Vehicles (DMV). Until you tell DMV to remove items that you no longer own from your name, our office will be unable to remove these items from your account. Our records must match the Department Of Motor Vehicle (DMV) records. Until such items are removed from DMV, you will continue to be assessed on them. It is your responsibility to maintain accurate information with the Department Of Motor Vehicles.

9. Why must I report a change of address to The Commissioner Of The Revenue office?

All address changes need to be made at the Commissioner of the Revenue Office for billing purposes. If your bill goes to the wrong address due to incorrect address information, you will not be exempt from any penalties or interest that may accrue. It is the responsibility of the taxpayer to contact the Commissioner’s office with your address change. You must contact the Treasurer’s office if you do not receive your bill, at 540-775-2571.

10. Are vehicles that are not tagged still taxable?

Yes, all vehicles are taxable even if you do not currently have tags on them.

11. Are military personnel exempt from personal property taxes?

If your home state of record is Virginia, you are responsible for your personal property taxes in Virginia. If there is another person, excluding your spouse, who is not military and is on the vehicle title with you, you are no longer exempt from personal property tax. For exemption, you must file a copy of your January LES at the Commissioner of the Revenue Office each year. If your spouse is on the vehicle title you must also provide your spouse’s military dependent ID to the Commissioner of the Revenue Office.

12. What telephone number can we call for assistance with changes on a state tax return?

The phone number for the Department of Taxation is 804-367-8031.

13. What address to use when state tax returns are filed locally?

The address is:

Commissioner of the Revenue
10459 Courthouse Drive
Suite 101
King George, VA 22485-3865

14. What address to use when filing state taxes directly with Richmond?

For Refunds- Department of Taxation:

Refunds- Department of Taxation
P.O. Box 1498
Richmond, VA  23218-1498 

Or

For Tax due- Department of Taxation:

Tax due- Department of Taxation
P.O. Box 760
Richmond, VA  23218-0760

15. How quickly can I expect to get my State Income Tax refund?

It may take up to 8 weeks.

16. When is the next general assessment?

The last general reassessment was conducted during 2017 and will be effective January 1, 2018. This is done every 4 years. The values adopted by the Assessor who oversaw the reassessment cannot be changed until the next reassessment unless changes are made in the size of the property, new construction or rezoning. Assessments are based upon a sales study that is conducted. The assessment remains the same until the next reassessment if there are no changes to the property, unless the assessment is changed by the Board of Equalization.

17. What is the process for challenging an assessment that is made during reassessment?

When the reassessment process is completed, the Assessor or Board of Assessors will hold hearings. At the completion of these hearings, a Board of Equalization is established to review any complaints and possibly act on them. Once the Board of Equalization has completed this review, the only option is to petition the Circuit Court in accordance with Section 58.1-3984 of the Code of Virginia. Please contact the King George County Court system for guidelines to proceed with this process.

18. Where do you obtain copies of tax maps, deeds, wills, surveys and plats?

The county tax maps are located in the Commissioner of the Revenue's  office. Copies of deeds, wills, surveys and plats are located in the  Clerk of the Circuit Court's office which is in the Courthouse building.

19. What is the process for acquiring a King George County Business License?

If your business is located in King George, contact Community Development/Zoning. They must approve the business location. Complete a SCC form (State Corporation Commission) for Certificate of Assumed or Fictitious Name online at SCC or by phone 804-371-9733. Bring copies of these papers to the Commissioner of the Revenue’s office along with completed business license registration and a license will be issued. See Business License Application (PDF) for additional information. Contractors from other localities may or may not need a business license but must contact the Commissioner’s office to confirm.

20. Is there a tax relief program for the elderly and disabled?

Exemption for the elderly and disabled persons:

• The deadline to file this application is March 1st each year.
• The age requirement is 65 years of age.
• The combined gross income can not exceed $40,000 with the maximum amount of assets being $60,000 excluding your dwelling and five acres of land.

Disabled persons must follow the same income and assets guidelines and if under 65 years of age, a sworn affidavit by (2) medical doctors licensed to practice in Virginia, stating that the taxpayer is permanently and totally disabled, must accompany the application along with other proof which is noted in the application.

Additional Information

Please refer to the Documents and Forms section or contact Judy S Hart, Commissioner of the Revenue.

21. When is the State Income tax due?

It must be postmarked by May 1st.

22. If taxes are due, to whom would we make the check out to?

You may make them out to Treasurer, King George County.

23. Does the Commissioner of the Revenue's office have State & Federal Income Tax Forms?

Yes, we have the State Income Tax forms. We do not have Federal Income Tax forms.

24. How are the assessments on each parcel determined?

Every four years, a reassessment is conducted for the entire county. An appraisal firm is contracted to assess every parcel at its fair market value. These assessments stay in effect for four years unless the landowner makes a change such as division of the property, new construction has occurred, or a change in zoning or boundary adjustments.

25. What are the current year tax rates?

2022 Real Estate / Mobile Home: $0.64 cents per $100.00 assessed value 

2022 Personal Property: $3.25 per $100.00 assessed value 

2022 Machinery & Tools: $2.50 per $100.00 assessed value