Skip Navigation and go to Main Content
JCC Home page JCC Home Page

Commissioner of the
Revenue Resources

 Forms
  • Business Forms
  • Forms - Personal Property Exemption - Business License - Military Exemption - and more
 State Agencies
 Federal Agencies
  Facebook Twitter YouTube Calendar
Click to change text size Print this page ePayment Share this page

Contact Information:

 

Commissioner of the Revenue

101-B Mounts Bay Rd.

Williamsburg, VA 23185

or

Mailing Address:

P. O. Box 283

Williamsburg, VA

23187-0283

Directions - Directory

 

P: 757-253-6695

F: 757-253-6733

 

commissioner.revenue@
jamescitycountyva.gov

 

Hours of Operation

 

8 a.m. - 5 p.m.
Monday-Friday

 

Quick Links

 

Tax Relief

 

Real Estate - Exemption for the Elderly and Handicapped

Certain qualified individuals may be eligible for a tax exemption for real estate taxes.

You may be eligible if:

  • You own and live on the property in James City County
  • You are 65 years old or older by July 1 or you are permanently and totally disabled. Your disability must be verified by a letter from the Social Security Administration or the Veterans Administration or two letters from two qualified physicians stating your disability.

Other qualifications you must meet include:

  • Total combined annual income of household members cannot exceed $45,000.00.
  • This income can include, but is not limited to wages, social security payments, gifts, proceeds or insurance, welfare receipts, and benefits under the State supplemental retirement system. Income shall not include certain non-taxable disability payments and workmen’s compensation benefits.
  • Total combined net worth such as stocks, bonds, bank accounts, etc. cannot exceed $200,000.00. This does not include the value of the house and ten acres of land.
  • The application for this tax relief PDF Symbol must be completed between January 1 and June 1 of each year. Person(s) qualifying shall be exempt from real estate taxes in an amount not to exceed the annual real estate rate multiplied by the first $120,000 of assessed real estate value.

 

Disabled Veterans Real Estate Exemption

Any Veteran who has been rated to have a 100 percent permanent and total disability by the Veteran’s Administration is eligible to receive an exemption for the real estate tax on the real property, including property jointly owned by husband and wife, used as his principal residence.  This exemption also applies to certain surviving spouses of qualifying veterans who remain in the home and do not remarry.

The application for disabled veterans real estate exemption PDF Symbol should be filed with the Commissioner of the Revenue and include a copy of the VA Benefits InformationLetter documenting the qualifying disability.

Land Use Taxation

James City County provides for special valuation of real property tracts larger than five acres devoted to agricultural or horticultural uses and timberland tracts of 20 acres or more located in an Agricultural/Forestal District.

Owners of such property must file application PDF Symbol annually on forms provided by the Commissioner of the Revenue's Office certifying the continued qualifying use of the property. Applications must be filed prior to November 1 for valuation in the next succeeding year under this program.

Those interested in forming an Agricultural/Forestal District should contact the James City County Planning Department.

Personal Property

Military Exemption – Active Duty

Active duty military personnel residing in James City County with a home of record other than Virginia may be eligible for an exemption from personal property tax. This exemption applies to motor vehicles and other personal property owned solely by the service member, co-owned with a qualifying spouse, or solely owned by a qualifying spouse. Service members are required to annually file the Application for Military Exemption with a current copy of a Leave and Earnings Statement. Applications should be submitted no later than May 1 of a tax year. If the application is for a prior year, a Leave and Earnings Statement should be attached for each year for which an exemption is claimed.

Personal property owned by military personnel who claim Virginia as their legal state of residence is subject to personal property tax regardless of where the property is physically located. Written notification of any changes in military status, home of record, or physical location of property should be provided within 30 days of such change. For additional information regarding this exemption and its eligibility requirements, please contact the Commissioner of the Revenue’s Office at 757-253-6695. Office hours are 8 a.m. to 5 p.m., Monday through Friday.

Disabled Veterans

Individuals who are disabled veterans, who is considered by the Veterans Administration to have a 100 percent service related disability, may exempt from taxation one motor vehicle. Documentation of the disability should be submitted along with an application indicating which vehicle the veteran wishes to have exempted.Click here >>

Vehicles Specially equipped for the Transport of Handicapped Individuals

Any vehicle which has been specially equipped for the transport of a handicapped individual may be exempted from personal property tax. The owner of the vehicle should submit documentation of the type of equipment which has been installed and the date of installation in order to qualify for this exemption. The exemption applies to vehicles which are used by the owner for transport of any member of his household. Click here>>

Special Assessment for High Mileage on Motor Vehicles

Personal Property Tax Relief Act of 1998

In 1998, the general Assembly passed legislation providing for personal property tax relief for cars, trucks and motorcycles owned and operated by individuals for their personal use. When fully implemented by the State, the program will eliminate the tax liability on the first $20,000 of value on qualifying vehicles. In order to qualify for this program, the vehicle must be individually owned, have gross vehicle weight of 7,500 pounds or less and be used less than 50 percent for business purposes. Owners are required to certify the use of their vehicles on their state and local registrations after January 1, 2003, in order to receive the benefits of this program. The amounts of tax relief provided since the program's inception in 1998 are shown below:

 


Year

Percentage
of Relief

Maximum Tax
Benefit per Vehicle

2009

63.0%
504

2010

61.0%
488

2011

58.5%
468

2012

55.5%
444

2013

53.0%
424

2014

51.0%
408

 

Anyone with questions regarding the qualification of a motor vehicle to receive this tax relief should contact the Commissioner of the Revenue's office at 757-253-6695.

 

The Official Site of James City County, Virginia
e-Subscribe | Contact Us | How do I? | e-Payment
Privacy Practices and Security Policy