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county/independent city system

Virginia property records and assessment offices

Local structures vary; commissioners or assessment offices value property and treasurers collect taxes.

Direct answer: In Virginia, the primary assessment office term is Commissioner of the Revenue or County Assessor. Tax collection, recorded documents and formal appeals may be handled by separate offices.

Who handles property tasks in Virginia?

AssessmentCommissioner of the Revenue or County Assessor
Appeal bodyLocal Board of Equalization or Circuit Court
Tax collectionCounty or city treasurer / tax administration
Recorded documentsClerk of Circuit Court

How the state system works

Local structures vary; commissioners or assessment offices value property and treasurers collect taxes.

Counties and independent cities generally assess real estate locally. The assessment office may be a Department of Tax Administration or Commissioner of the Revenue, while Circuit Court clerks maintain land records.

Verified local guides