Commissioner Of Revenue
Commissioner of Revenue
106 Rucker Street
P.O. Box 367
Stuart, Virginia 24171
Ph: (276) 694-7131
Fax: (276) 694-2377
Ann Harris
General Office Clerk
aharris@co.patrick.va.us
Cindy Kendrick
Chief Deputy Commissioner
kendrick@co.patrick.va.us
Virginia Midkiff
Deputy Commissioner
vmidkiff@co.patrick.va.us
Janet H. Rorrer
Master Commissioner of the Revenue
jrorrer@co.patrick.va.us
Tabitha Spencer
Deputy Commissioner
tabspencer@co.patrick.va.us
The Patrick County Commissioner of the Revenue office is located in room 220 in the Administration Building at 106 Rucker Street Stuart, Virginia. Office hours are 8 am to 5 pm M-F, with observance of State Holidays.
Tangible Personal Property:
Personal Property returns are due May 1st each year, property is based on ownership as of January 1st of the taxable year. Tangible Personal Property includes items such as vehicles, boats, aircraft, motor-home, campers, mobile homes, and business equipment.
Real Estate:
At this time Patrick County has general reassessments every six years, the last reassessment was effective January 1, 2009. Any construction or subdivision of land between reassessments is assessed by the Commissioner of the Revenue these properties are assessed in line with values from the last general reassessment. All new construction is based on percent complete on January 1st of the taxable year. Information for land transfers are taken from Wills, Deeds, and Surveys recorded in the Patrick County Clerk's office. All Real Estate taxation is based on recorded documents as of January 1st of the taxable year.
Elderly and Handicapped Real Estate Tax Relief:
Residents 65 years of age and older and/or 100% disabled with a household gross income of $22,000 or less, and $100,000 or less financial net worth, the home and the one acre surrounding is not included in the financial net worth. The applicant must be the real estate owner or have a life estate reserved, the home must be the sole dwelling, all prior year taxes must have been paid by the applicant, more information is required. If approved the taxpayer can receive up to a $300 real estate tax exemption. All applications are due by March 1st each year. Ordinance
Important deadlines:
March 1 - Applications for Elderly and Handicapped Real Estate Tax Relief
April 30 - First Quarter Transient Occupancy Tax
May 1 - Personal Property Returns, and Va State Income taxes
July 31 - Second Quarter Transient Occupancy Tax
October 31 - Third Quarter Transient Occupancy Tax
January 31 - Fourth Quarter Transient Occupancy Tax
Registration Information for a new business:
A business located in the County of Patrick is not required to obtain a local Business License. Any Business located within the Town limits will need to obtain information from the Town office concerning a Business License.
If your business is required to collect sales tax you will need to register with the State of Virginia visit the web site at www.tax.virginia.gov. You may register on line or by filing R-1.
Employer Identification Numbers can be obtained by internet, phone or mailing, form SS-4 contains needed information. The IRS web site at www.irs.gov has more information.
State Income Tax and Estimated Tax should be sent directly to the Dept of Taxation in Richmond, Virginia
Transient Occupancy Tax is 5% of the charge for overnight stay as stated in the Patrick County Ordinance. Link to ordinance and standard form is below.
Patrick County Transient Occupancy Tax Ordinance
Transient Occupancy Standard Form due each quarter
