Commissioner of the Revenue

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​Virginia Beach Commissioner of the Revenue, Philip J. Kellam, is a publicly elected representative of the people responsible for the just administration of local taxes levied by the government as indicated in the Code of Virginia and Virginia Beach local tax ordinances. If you need assistance with taxes enforced by the commissioner's office, please call during normal business hours or send an email anytime.​ Picture of Philip Jefferson Kellam, Virginia Beach Commissioner of the Revenue

Duties of the commissioner's office include to:
  • Enforce compliance with state and local tax laws
  • Discover and enroll all persons and property for state and local taxation
  • Assess all local taxes, EXCEPT the real estate tax
  • Assist Virginia taxpayers with filing state and local tax returns
  • Receive and audit state and local tax returns
  • Advocate amendment of unjust state and local tax laws
  • Assist Department of Motor Vehicles (DMV) customers with vehicle-related issues.
    • You must visit a full-service DMV location for Licensing and ID transactions.
 ​​

 Virginia State Income Taxes Due May 1
​​2018 State Income Tax forms have arrived and can be picked up in our office Monday through Friday, between 8 a.m. and 5 p.m.  For State Income Tax information, please see our State Income web page​.

 Personal Property Appeals Tent Begins May 6
​Since 1998, Commissioner Kellam has offered taxpayers an easy way to appeal personal property tax assessments with a "Drive-Thru" tax appeals process. Personal assistance is available near the baseball quads at the Princess Anne Athletic Complex, 4001 Dam Neck Road, Virginia Beach, VA 23456, weekdays between 8:30 a.m. and 4:30 p.m., May 6 through June 11, 2019. No appointment is necessary. Please visit www.vbgov.com/cor for directions. Service is weather permitting. For assistance, please contact: Telephone: 757.385.4487 • Fax: 757.427.1802 • Email: persprop@vbgov.com

 
Directions to the Personal Property Appeals Tent at te ​Princess Anne Athletic Complex PAAC map and directions.

 Personal Property Taxes Due June 5
Personal Property Tax bills will be mailed beginning Friday,  May 3, 2019. Payments are made directly to the Virginia Beach Treasurer's office.  

​​​​​​​​​​​Treasurer's Office Payment Options​​​

​​If you have moved or no longer own your vehicle.

If you have moved to another Virginia City, first update your address with Virginia DMV. You may then contact Virginia Beach Personal Property to see if you are eligible for a  refund/prorated bill.  ​​​​​The proration of personal property taxes is provided in the Code of Virginia § 58.1-3516 and Virginia Beach City Ordinance 35-6.1. The Commonwealth of Virginia requires individuals to directly inform the Virginia Department of Motor Vehicles when a vehicle moves to another locality or state.

If a vehicle is permanently moved out of state, first register the vehicle in the new state and forward a copy of the new state registration to the Personal Property Division of the Commissioner of the Revenue's office. In addition to the new registration, the Personal Property Division requires documentation of the owner's move to the new state. Some examples of documentation include a lease agreement, closing statement on a new home, a utility bill, etc. 

If the vehicle has not been registered in the new state or if documentation of the move to the new state is unavailable, an original "Out of State Moves Change Affidavit" must be completed and returned with supporting documentation. The original affidavit must be witnessed by a Virginia Beach Deputy Commissioner of the Revenue or notarized by a Notary Public. We are unable to accept these affidavits by fax or email. The Personal Property Division will review the documents upon receipt to determine if an adjustment to the tax bill is warranted. Please contact the Personal property Division with questions or clarification on the supporting documentation required.​

Read more about personal property tax relief (PPTR)​ here​.


 Real Estate Tax Exemption Applications Due June 30
​​​​​​​Applications for real estate tax exemption are taken in the office of the Commissioner of the Revenue, Municipal Center, Building 1, by appointment only from February 1 through June 30.  For details, please visit the Tax Exemption website. 
Revenue Agents will be happy to answer your questions and provide more information by contacting the Taxpayer Assistance Division at (757) 385-4385.

 Driving ​​​Directions
The Commissioner of the Revenue's office is located in City Hall, 2401 Courthouse Drive, Virginia Beach, VA 23456. 
 
​From the Oceanfront

Take Pacific Avenue South and cross the Rudee Inlet Bridge. Pacific Avenue becomes General Booth Boulevard; General Booth Boulevard becomes Princess Anne Road. Continue through stop light at the intersection of Princess Anne Road and North Landing Road. Turn right onto Courthouse Drive. The Commissioner’s office is located on the left inside City Hall.

From I-264

Take the Independence Boulevard exit 17A toward Princess Anne. Follow the Municipal Center signs south on Independence Boulevard. Stay in the right lane as the road will bear right onto South Independenc​e Boulevard. Proceed until you reach the intersection of South Independence Boulevard and Princess Anne Road. Turn left on Princess Anne Road to the intersection of Princess Anne Road and North Landing Road. Turn right onto North Landing Road. Take the next right onto Courthouse Drive. The Commissioner’s office is located on the left inside City Hall.

From I-64

 Take I-64 to exit 286B, Indian River Road. Continue on Indian River Road. Move to the left lane as the road will bear left to Ferrell Parkway. Follow Ferrell Parkway to Princess Anne Road (South). Follow Princess Anne Road to the intersection of Princess Anne Road and North Landing Road. Turn right onto North Landing Road. Turn right onto Courthouse Drive. The Commissioner’s office is located on the left inside City Hall.

From Rt. 58

Follow signs to I-64 to exit 286B, Indian River Road. Continue on Indian River Road. Move to the left lane as the road will bear left to Ferrell Parkway. Follow Ferrell Parkway to Princess Anne Road (South). Follow Princess Anne Road to the intersection of Princess Anne Road and North Landing Road. Turn right onto North Landing Road. Turn right onto Courthouse Drive. The Commissioner’s office is located on the left inside City Hall ​​​.

 DMV Select
​DMV Logo 

As a DMV Select Agent, the Commissioner of the Revenue can serve current DMV customers with vehicle related issues, and the Department of Game and Inland Fisheries (DGIF) customers with hunting licenses, fishing licenses and temporary boat registrations. Applicants for a driver's license or personal ID must continue to visit a DMV FULL SERVICE CENTER . Bringing in completed DMV forms will save you time. Select the quick access DMV links in this paragraph or visit DMV's homepage for more information.

Please note: Documents that provide proof of address, powers of attorney, and death certificates must be originals, not copies.

Titles

  • original (with or without liens)
  • substitute
  • replacement
  • title maintenance (change information on title records)
  • revised titles by issuing substitute title

Vehicle Registrations

  • originals
  • renewals
  • transfers
  • re-issues

License Plates & Decals

  • ​Order handicapped plates & placards
  • Replace vehicle license plates
  • Transfer license plates
  • Issue new state license plates and license plate decals
  • Issue select special image vehicle license plates
  • Order special image vehicle license plates
  • Order personalized vehicle license plates
  • Accept surrendered license plates for sold or junked vehicles and prorate the personal property tax

Dealer Title and Registration Transactions

  • Complete title and registration transactions for automobile dealers
  • Drop off service available

Address Changes (not involving issuance of a driver license or ID card)​

Returned Checks

  • Full payment
  • Partial payment

Department of Game and Inland Fisheries (DGIF)

  • ​Hunting Licenses
  • Fishing Licenses
  • Temporary boat registrations

E-Z Pass On-The-Go Transponders

Other Services Offered:​

  • ​Trip permits
  • Overload permits
  • Transcripts:
  • Vehicle
  • Driver
  • ​​Voter registration applications accepted

DMV Select at the Commissioner's office accepts: Cash, check, credit, or debit card.​

 Short-Term Rental Tax

The rental of homes, apartments or rooms on a short term basis requires the person engaged in such activity to register with the Commissioner of the Revenue. The registration process requires that applicants have a photo id and proof of ownership or lease hold interest.

 

If you are short term renting a whole home you are required to pay a $50 registration fee and collect and remit the appropriate lodging taxes from your renters.

 

If you are short term renting a room you are required to obtain a business license on the estimated gross receipts for the current calendar year (CY). You are also required to collect and remit the appropriate lodging taxes from your renters.

 
The tax for lodging is eight (8) percent of the total amount paid for lodging, plus an additional flat tax of two dollars ($2.00) for each night the lodger rents. If the rental is located in Sandbridge, the tax rate is nine and one-half  (9.5) percent of the total amount paid for lodging plus an additional flat tax of two dollars​ ($2.00) for each night the lodger rents. 
 
For more information about Vacation Rental Properties, please contact the business license division
or visit the business license web​page​​.  ​ 
​​​​

 Report Suspected Tax Violations
​​You may complete this form to report a concern or suspicion of  a tax violation regarding an individual's property or business within the City of Virginia Beach. The form may be submitted anonymously by leaving the name, email, and phone number fields blank. Please know, the complainant's information will remain confidential and your identity will not be disclosed.  
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Concerned Citizen Report

Contact Information