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Commissioner of the Revenue
Frequently Asked Questions

Who determines the tax rates for the county?

All of the Tax Rates are set by the Surry County Board of Supervisors (usually in May or June of each year).

 How is Personal Property Assessed?

Motor Vehicles are assessed using the NADA guide. Boats are assessed using the ABOS Marine Blue book. Any personal property not listed in a recognized pricing guide will be assessed based on percentage of cost. Business Property and Machinery and Tools are assessed using a percentage of cost.

Does my vehicle qualify for Personal Property Tax Relief?

If you can answer YES to any of the following questions, your motor vehicle is considered by State Law to have a business use and DOES NOT qualify for Car Tax Relief:

  • Is more than 50% of the mileage for the year used as business expense for Federal Income Tax purposes OR reimbursed by an employer?
  • Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax purposes?
  • Is the Cost of the vehicle expensed pursuant to Section 179 of the Internal Revenue Service Code?
  • Is the vehicle leased by you and the leasing company pays the tax without reimbursement from you?

 

How do I obtain a Surry County Business License?

If the business is being operated in or from the Towns of Claremont, Dendron or Surry you will need to apply to that town for a business license; otherwise apply at the Commissioner of the Revenue’s Office. You may need to obtain approval from Planning and Zoning to operate your business at your chosen location. You may also be required to file your Fictitious Name at the Surry County Courthouse.