Commissioner of Revenue

About the Commissioner


The Commissioner of the Revenue is a constitutional officer elected by the citizens of Rockingham County to serve a four year term. The Commissioner of the Revenue’s office is responsible for:
  • Real Estate Transfers, maintain Real Estate master file and Land Books
  • Real Estate Tax Relief administration
  • Assessment of individual and business Tangible Personal Property and maintains Tangible Personal Property Book
  • Assist and process Virginia State Income Tax returns
  • Assessment of Bank Franchise Tax
  • Assessment of Communication Tax, Utility Tax, and Gross Receipt Tax on utilities
  • Assessment of Transient Occupancy Tax
  • Assessment of Public Service Corporation Tax
  • Administration of and process Food and Beverage Tax
  • Administration of Land Use Program

Tax Due Dates


Important Tax Day Due Date
Food and Beverage Monthly Remittance 20th of each month
Personal Property Filing Deadline May 1st
Personal Property Tax Payment December 5th
Real Estate Tax Payment - 1st Half June 5th
Real Estate Tax Payment - 2nd Half December 5th
Tax Relief for the Elderly or Disabled April 1st
Virginia Individual Income Tax Return Deadline May 1st
Virginia Estimated Income Tax - Voucher 1 May 1st
Virginia Estimated Income Tax - Voucher 2 June 15th
Virginia Estimated Income Tax - Voucher 3 September 15th
Virginia Estimated Income Tax - Voucher 4 January 15th

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