The office of the Commissioner of the Revenue is established by the Constitution of Virginia. The commissioner is elected every four years to serve as the chief assessing officer of a locality. The duties of the commissioner are as follows:
Registering Personal Property
Personal property includes cars, trucks, motorcycles, trailers and boats. Businesses also pay tax on personal property used in a trade or business, including but not limited to furniture, fixtures, machinery and other equipment.
Assessing Personal Property
According to the Code of Virginia, personal property when assessed for taxation must be assessed at fair market value. Annually, using pricing guides like the National Automobile Dealers Association and tables based on purchase prices the commissioner will assess over 150,000 items.
Administering Business Taxes
Business taxes include business license, business personal property, machinery and tools and excise taxes.
Administering Public Service Corporation Taxes
Public service corporations include power companies, phone companies and railroads. These taxes are assessed in cooperation with the State Corporation Commission and the Virginia Department of Taxation and billed every 6 months.
Tax Relief for Elderly & Disabled
The office determines real estate tax relief eligibility for Hampton homeowners and offers assistance with the application process.
Tax Exemptions for Qualifying Veterans Who Are 100% Disabled
The office accepts the disabled veteran application for the real estate tax exemption available to Hampton homeowners and offers assistance with the application process.
Preparing Virginia Income Tax Returns & E-File qualifying Federal and Virginia Income Tax Returns
The Hampton Commissioner of the Revenue's staff will prepare your Virginia State income tax return at no charge. In order to do so, you must bring your completed Federal income tax return, including all attached schedules and W-2s and 1099s to our office. For direct deposit of any refund you must provide the bank routing and account number. View additional information (PDF).
March 19, 2020 - The Commissioner of the Revenue's office is closed to the public but remains fully operational and ready to help residents. Read on...
April 10, 2019 - State officials, city leaders and members of the public were all on hand Wednesday morning when a new, dedicated office for DMV select officially opened on the first floor of Hampton's Ruppert Sargent building. Read on...
Sept. 25, 2015 - Ross A. Mugler, Hampton's Commissioner of Revenue, received the Sam T. Barfield Award of Excellence this week at the annual conference of the Commissioners of the Revenue Association of Virginia. Read on...
