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Commissioner of the Revenue
IMPORTANT MESSAGE FROM THE COMMISSIONER OF THE REVENUE
The New Taxpayer Portal is currently available to file and pay Consumer Taxes, located on the Portals and Forms page.
The Commissioner of the Revenue's Office will be Closed October 19, 2023 in observance of Yorktown Day.
Business may be conducted with our office via telephone, email, web, portals and drop box, as well as in person. If you would like to visit our office, please consider submitting any applicable documentation to our office through the document upload portal prior to your visit.
Business Tax: 757-890-3383
Personal Property: 757-890-3381
Real Estate: 757-890-3382
State Income: 757-890-3381
York County Commissioner of the Revenue is a publicly elected Constitutional Officer and is responsible to uphold the Constitution and the laws of Virginia. This office keeps a continuous record of the revenue assessed, from which key projections are made to the County Administrator for preparation of the County’s annual budget. It also serves as a source of revenue data for researching and planning for the state and local community.
The scope of the work administered and processed, and the taxes assessed by the Commissioner of the Revenue’s Office, is extremely broad and complex. This office plays a vital role in the multitude of services offered to taxpayers at the local level. Type of taxes administered by the Commissioner of the Revenue include:
- Bank Franchise
- Business Tax
- Cigarette Tax
- Personal Property
- Prepared Food and Beverage (Meals)
- Public Service Corporation
- Real Estate
- Short-Term Rental
- State Estimated
- State Income (preparation and processing)
- Transient Occupancy (Room)
- $2 Room
Document Upload Portal
Forms and supporting documentation may be submitted electronically through the use of the document upload portal. For more information regarding using the document upload portal, please visit our Forms page.
DO NOT SEND FORMS TO OUR EMAIL ADDRESS
Due to scheduled nightly maintenance, online services may be unavailable
between 12 AM and 4 AM. We apologize for any inconvenience.
- Thinking about renting out your house, an accessory structure, or one or more rooms in your house on a short-term basis (i.e., fewer than 90 days), here are some things you need to know:
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If you are thinking about renting out your house, an accessory structure, or one or more rooms in your house on a short-term basis (i.e., fewer than 90 days), here are some things you need to know:
- In York County, short-term rentals (STRs) fall into the category of either tourist homes or bed and breakfast inns (B&Bs). The distinction between the two is that in a B&B, breakfast is provided in addition to overnight accommodations, and the property owner is required to live on the premises or in adjacent premises.
- Tourist homes and B&Bs are permitted as a matter of right in the LB (Limited Business) and GB (General Business) zoning districts. In residential zoning districts – RC, RR, R33, R20, R13, and RMF – they are permitted only upon the issuance of a Special Use Permit by the Board of Supervisors. Special Use Permits are a special privilege granted by the Board under a specific set of circumstances and conditions, and each application and situation is unique. The Special Use Permit process typically takes between two and three months. It requires two advertised public hearings, and a non-refundable application fee of $450.
- STRs in residential districts must have the appearance of a single-family detached home and normal accessory residential structures.
- In residential districts, off-street parking associated with an STR must be effectively screened by landscaping from view from adjacent residential properties and cannot be located in any required front yard area.
- One freestanding, non-illuminated sign, not exceeding four (4) square feet in area, may be permitted to identify the STR.
- The maximum number of guests will be determined by the Board of Supervisors based on the density and character of the area and the size and characteristics of the proposed site.
- STRs are subject to the state sales tax as well as the 5% County transient occupancy tax and $2.00 per night room tax. The proprietor of any such establishment is required to obtain a County business license, establish a County transient occupancy tax account, and file with the Virginia Department of Taxation for a Virginia State Sales Tax account. For more details, visit the Commissioner of the Revenue webpage.
IF YOU ARE INTERESTED IN APPLYING FOR A SPECIAL USE PERMIT TO OPERATE A SHORT-TERM RENTAL, PLEASE CONTACT THE YORK COUNTY PLANNING DIVISION AT (757) 890-3404 OR BY EMAIL AT PLANNING@YORKCOUNTY.GOV, OR VISIT OUR OFFICE IN THE YORK COUNTY ADMINISTRATION CENTER AT 224 BALLARD STREET IN YORKTOWN.
- Do I qualify for the Tax Relief for the Elderly and Disabled Program?
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York County offers a program to taxpayers who are age 65 or older or permanently disabled, which exempts, or partially exempts the tax on their real estate or mobile home.
If you own real estate or a mobile home, you may be eligible for this program if you meet the following criteria:
- 65 years of age or over or permanently disabled on December 31st of the previous year
- 1 owner incomes must be less than $52,400 ($62,400 if totally and permanently disabled) and 2 owner incomes must be less than $59,850 ($69,850 if 1 owner is permanently disabled and less than $79,850 if both owners are permanently disabled)
- Have less than $220,000 in total net worth (this excludes residence, furnishings and 10-acres of land)
Applications (PDF) for Tax Relief for the Elderly and Disabled on Real Estate or Mobile Homes are requested to be filed with the Commissioner of the Revenue by April 1 annually. For questions, please call 757-890-3382 regarding real estate or 757-890-3381 regarding mobile homes.
- How do I apply for a business license?
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You will need to submit an application based on the location and type of business. Additional forms may also be required, please contact the Business License Department at 757-890-3383 for requirements and to begin the application process.
- Do I qualify for tax exemption under the Military Spouses Residency Relief Act?
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The Service Members’ Civil Relief Act exempts active duty military personnel from personal property tax in any state other than their legal state of residence. Therefore, vehicles titled in an active duty non-resident military person’s name(s) will be exempt as long as each owner furnishes a Leave and Earnings Statement (LES) for the period of sites. To maintain exemption, active duty military personnel must provide to the Commissioner of the Revenue either a November, December or January LES annually.
All vehicles owned by military individuals who claim Virginia as their legal state of residence are subject to personal property tax until they are either disposed of or moved out of York County. In accordance with the Code of Virginia, Title 58.1, Section 3511, if the vehicle is moved out of state, a copy of the new state registration must be provided before pro-ration can be considered. Pro-ration will be based upon the registration date.
Once military personnel separate from active duty status or retire and stay in York County, each owner must provide a copy of their Form DD214. Vehicle(s) will be subject to a prorated tax based upon the separation date as indicated on the Form DD214.
Spouses of military service members may be eligible to be tax exempt on personal property registered in their names or titled jointly with their service member-spouse based on certain qualifying conditions provided in the federal "Military Spouses Residency Relief Act." To apply for exemption, contact our office at (757)890-3381 for information and application. Once qualified, you must provide certain documentation annually to maintain this exemption.
- Why did my vehicle value increase for 2022?
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The values that increased are a direct result of the COVID-19 pandemic, which created short supplies and high demand issues in the automotive industry across the state and country. Virginia Code requires that all personal property assessments use a recognized pricing guide. York County uses 100% of the clean loan value listed in the 'J. D. Power Official Used Car Guide' or 'J.D. Power Official Older Used Car Guide' (formerly NADA) with no additions for condition, mileage or extra options.
- How do I submit an amended state income tax return?
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You will use the same form as you used to submit your original return. Just simply fill-in the oval indicating "Amended Return" and fill in the form with the correction(s). Also, attach a statement indicating the change(s) made as well as a copy of your original return.