SpearsonCropThe Commissioner of the Revenue is a constitutional officer elected by the citizens of the County to a four-year term and is the chief tax assessing officer in King William County. The current Commissioner is The Honorable Sally W. Pearson whose term will expire on December 31, 2015.

Sally W. Pearson
Commissioner of the Revenue
Phone: (804) 769-4941
Mailing Address: P. O. Box 217 King William, VA 23086
Physical Address: 180 Horse Landing Road King William, VA 23086
spearson@kingwilliamcounty.us

 

General Information

The Commissioner administers the assessments for businesses and individuals in the following areas:

Real estate taxes Consumer utility taxes
Personal property taxes Machinery and tools taxes
Business license fees Meals tax

The Commissioners office also spends considerable time working on state income taxes, helping citizens complete their returns and performing initial processing prior to delivery of the forms to the State Department of Taxation.

Click here to download the High Mileage Adjustment form – Due May 1st, 2014

Click here to download the Meals Tax Return form – due on the 20th of each month

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Real Estate Records

The Real Estate Records of King William County are public information. The Commissioners Office compiles Real Estate Sales information for use by real estate professionals and others. Click this link to access the King William County public real estate records.

Real Estate Assessment Appeals

Reasons for Appeal

  • Assessment not uniform in relation to comparable property
  • Assessment exceeds fair market value
  • Assessment based on incorrect data
  • Assessment not determined in accordance with generally accepted appraisal practice

Appeals

  • 1st stop – appeal to assessor – set time period for appeal
  • 2nd stop – to the local Board of Equalization
  • 3rd stop – to the Circuit Court of King William County. This application must be made withing five years from the last day of the tax year for which the assessment was made.

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Land Use Program

The Land Use Program is a state program, adopted by county ordinance, which provides for the assessment of land based on use value rather than market value. The tax reduction is a deferral, not a discount. The tax reduction must be repaid with simple interest if the use of the land changes. The requirements for qualification and use values are established by the State Land Evaluation Advisory Council.
In order to qualify, land should have been in production for five (5) years prior to entering the program, must be zoned A-1, and must be in one of the following use categories. Any excess acreage that does not qualify will be assessed at fair market value.

Land Use Categories

Agricultural Use
Five (5) acre minimum, excluding one (1) acre house site

Land must be devoted to hay, grain, crops, pasture, etc. Pasture must have at least 1 head of cattle per 5 acres, 5 swine or 5 sheep per 5 acres, 66 turkeys or 100 chickens per 5 acres. Pleasure horses DO NOT qualify. Agricultural Use Statement By Land Owner

Horticulture Use:
Five (5) acre minimum, excluding one (1) acre house site

Land must be in production for the sale of fruits, nuts, berries, vegetables, Christmas trees, nursery and/or floral products.

Forest Use:
Twenty (20) acre minimum, excluding one (1) acre house site

Land must be devoted to productive or nonproductive forest land. A timber agreement must be signed by the landowner to certify forest use. Forest Use Agreement

Open Space:
Five (5) acre minimum, excluding one (1) acre house site

Land must conform to the local land use plan and must provide for parks or recreational purposes, conservation of land or other natural resources, floodways, historic or scenic areas or for the public interest. Open Space Use Agreement

Application Process
Applications are accepted between January 1 – November 1, with an additional open enrollment period from December 1 - January 1with a late fee of $25. There is a $25.00 plus .10 per acre filing fee for each application. Applications will not be accepted if there are any delinquent taxes on the property.
http://www.tax.virginia.gov/Documents/LANDUSE.pdf

Rollback Taxes
Rollback taxes are assessed for the current year and the five (5) preceding years, in which the real estate was valued, assessed and taxed under the land use ordinance. The taxes are assessed when the property no longer conforms to the Standards for Classification of the Land Use Program. The taxes, plus simple interest, are calculated on the difference in assessment between the market value and the use value (known as the deferred value). The person who changes the use of the property to a more intensive use will receive the rollback tax bill. Examples of change in use could include:

1. Rezoning, unless forced by the County of King William

2. Selling an non-qualifying acreage

3. Land no longer being in production.

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Income Taxes

Many of the State and Federal forms are available from the Commissioner of the Revenue Office. You can also check the status of your State Income Tax Refund at the COR Office. Remember that the Federal income tax filing deadline is April 15 and the State income tax filing is due May 1.

Additional tax information can be found on the websites for Virginia Department of Taxation and the Internal Revenue Service.

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Personal Property

The relief amount is determined annually for qualified vehicles valued between $1,000 and $20,000. In general a vehicle qualifies if it is privately owned for personal use. Trucks must have a gross weight of 7,500 pounds or less. Motorcycles may also qualify. The Commissioner of the Revenue is responsible for determining whether a vehicle qualifies or not. The Personal Property Tax Relief Act was changed in 2006 to allocate a set amount of relief annually to each locality. The tax relief for qualifying vehicles in King William County for 2012 is 45%.

Personal Property returns (business and personal) are due on May 1. Any boats, trailers, business personal property must be reported on a form provided by the Commissioner’s Office for proper assessment information. 2014 King William Business Return of Tangible Personal Property Fillable Form

Information for high mileage adjustments must be reported to the Commissioner of the Revenues Office. Please provide the Commissioners Office with documentation, such as inspection certification or oil change receipt, by May 1st. Please complete the application for high mileage discount form(click here) No adjustments will be made after this date. Any other inquiries about vehicles or assessments on your personal property tax bills should also be directed to the Commissioners Office.

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Real Estate Tax Relief

Real Estate Tax Exemptions are available for certain elderly & disabled persons. Affidavit or certification must be made between January 1 and March 1 for the taxable year. Application must be made annually.

Application for Real Estate Tax Relief

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Contact Information

Commissioner of the Revenue’s Office
P.O. Box 217
King William, VA 23086

Phone: (804) 769-4942
Fax: (804) 769-4902

The Commissioner of the Revenus’s Office is located in the county administration building at 180 Horse Landing Road, behind the colonial courthouse.

Office Hours: Monday through Friday, 8:30 a.m. – 4:30 p.m.

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Staff

Sally Pearson
Commissioner
(804) 769-4941
spearson@kingwilliamcounty.us

Deborah Ball
Chief Deputy
(804) 769-4942
dball@kingwilliamcounty.us 

Barbara Ford
Deputy
(804) 769-4943
bford@kingwilliamcounty.us