TAX & LICENSE / STATE TAX SYSTEM
Individual Income Tax
Virginia imposes a state income tax on a graduated scale similar to that used by the federal government, where credits and deductions apply and the rate is dependent upon your filing status and income level. The minimum income level where it is not necessary to file income tax forms is $7,000 and $14,000 for married couples. May 1 is the due date for filing. For further information or answers to your questions, contact:
Virginia Department of Taxation
Tele-Tax service 804-367-2486
Customer Service 804-367-8031
Fax Forms 804-367-2486
Forms Department 804-440-2541
www.tax.virginia.gov
Virginia Tax Payments
800-2PAY-TAX
www.officialpayments.com
Sales Tax
The general sales tax rate in Virginia is 5 percent (4 percent state sales tax and 1 percent local). Eligible food items are taxed at a reduced rate of 1.5 percent, and nonprescription drugs and proprietary medicines are exempt. For details or more information, contact:
Virginia Department of Taxation
Customer Service 804-367-8031
www.tax.virginia.gov
Estate Taxes
Virginia imposes a “pick up” estate tax based on the federal credit for state death taxes reported on the federal estate tax return. Only estates required to file a federal estate tax return will be subject to the Virginia estate tax requirements. For details or more information, contact:
Virginia Department of Taxation
Customer Service 804-367-8031
www.tax.virginia.gov
Property Taxes
County and city jurisdictions are responsible for assessing and taxing personal property in Virginia. The commissioner of revenue assesses property, both personal and real, and the country treasurer is responsible for the collection of all taxes. For details about a specific property or guidelines and rates in your area, contact the appropriate office:
City Tax/Revenue Contacts
Lynchburg Commissioner of Revenue
900 Church Street
Lynchburg 434-455-3870
www.lynchburgva.gov
Lynchburg Treasurer
900 Church Street
Lynchburg 434-455-4242
www.lynchburgva.gov
Roanoke Commissioner of Revenue
215 Church Avenue NW
Roanoke 540-853-2521
www.roanokegov.com/revenue
Roanoke Treasurer
215 Church Avenue NW
Roanoke 540-853-2561
www.roanokegov.com/treasurer
Salem Commissioner of Revenue
114 North Broad Street
Salem 540-375-3019
www.ci.salem.va.us/depts/commrev
Salem Treasurer
114 North Broad Street
Salem 540-375-3024
www.ci.salem.va.us/depts/treasurer
Vinton Treasurer
311 S. Pollard Street
Vinton 540-983-0608
www.town.vinton.va.us
County Tax/Revenue Contacts
Amherst County Commissioner of Revenue
100 Goodwin Street
Amherst 434-946-9310
www.countyofamherst.com
Amherst County Treasurer
100 Goodwin Street
Amherst 434-946-9318
www.countyofamherst.com
Bedford County Commissioner of Revenue
122 E. Main Street
Bedford 540-586-7621
www.co.bedford.va.us
Bedford County Treasurer
122 East Main Street
Bedford 540-586-7670
www.co.bedford.va.us
Botetourt County Commissioner of Revenue
One West Main Street
Fincastle 540-473-8273
http://co.botetourt.va.us/treasurer
Botetourt County Treasurer
One West Main Street
Fincastle 540-473-8254
http://co.botetourt.va.us/treasurer
Campbell County Commissioner of the Revenue
47 Courthouse Lane
Rustburg 434-332-9568
www.co.campbell.va.us
Campbell County Treasurer
47 Courthouse Lane
Rustburg 434-332-9590
www.co.campbell.va.us
Floyd County Commissioner of the Revenue
100 E. Main Street
Floyd 540-745-9345
www.floydcova.org
Floyd County Treasurer
100 E. Main Street
Floyd 540-745-9357
www.floydcova.org
Franklin County Commissioner of Revenue
275 South Main Street
Rocky Mount 540-483-3083
www.franklincountyva.org
Franklin County Treasurer
275 South Main Street
Rocky Mount 540-483-3078
www.franklincountyva.org
Montgomery County Commissioner of the Revenue
755 Roanoke Street
Christiansburg 540-382-5710
www.montva.com/departments/cmsh
Montgomery County Treasurer
755 Roanoke Street
Christiansburg 540-382-5717
www.montva.com/departments/treas
Pulaski County Commissioner of the Revenue
52 West Main Street
Pulaski 504-980-7753
www.pulaskicounty.org
Pulaski County Treasurer
52 W. Main Street
Pulaski 540-980-7785
www.pulaskicounty.org/teasurer.htm
Roanoke County Commissioner of Revenue
5204 Bernard Drive SW
Roanoke 540-772-2046
www.roanokecountyva.gov
Roanoke County Treasurer
5204 Bernard Drive SW
Roanoke 540-772-2056
www.roanokecountyva.gov
