Welcome to the web site for Wise County's Commissioner of the Revenue.

My Staff and I have designed this site for the convenient use of our taxpaying citizens. Visitors have access to all the same property information that can be found in public records at the Wise County Courthouse.  Rest assured that all private information is confidentially withheld from the general public.

We are continually committed to empowering our citizens through interactive technology.  By utilizing this website, taxpayers will be able to save time and money as they navigate their way to the information needed.

It is a great honor and pleasure to serve you!

Doug

FROM THE COMMISSIONER

COUNTYWIDE GENERAL REASSESSMENT OF ALL REAL ESTATE IN WISE COUNTY HAS CONCLUDED

New values for 2026 are effective as of January 1^st. The full process began in August 2024. Over the past 18 months, a comprehensive evaluation of housing market activity carefully scrutinized sales of comparable properties. Like neighboring counties, properties in Wise County showed significant increases in values. The past 18 months have been a continuation of four straight years of dynamic sales as real estate owners have enjoyed a sellers’ market.

Due to similar housing market activity over the past two years, neighboring counties have experienced the following average increases in their general reassessments:

Tazewell County – 22%

Dickenson County – 36%

Lee County – 46%

Russell County – 50%

Smyth County – 50%

City of Bristol – 52%

Washington County – 67%

The average countywide increase for residential properties in Wise County effective January 1 is 35%.

The 35% average increase in assessment does not mean every property owner’s tax bill will go up by that amount. The exact change depends on whether an individual property’s value increased by more or less than the average. 

“Average” increase indicates some areas (neighborhoods) in the county experienced higher percentages of increase and other areas (neighborhoods) had lower percentages of increase. Location drives sale prices and sale prices drive the determination of Fair Market Value.

Reassessment Notices are being produced now. We anticipate these Notices will be mailed out within 10 business days. Reassessment Notices are not tax tickets. They serve as an indicator of new value of your real estate. They contain tax assessment information along with appeals process directions.

The tax assessment information on the reassessment notice will show the current year’s value and values for the prior two years.

The Notices will also show a "Lowered Tax Rate": Virginia law requires localities to calculate a "lowered tax rate" that would generate the same amount of revenue as the previous year, given the new, higher assessments. For Wise County, this lowered tax rate was calculated to be approximately $0.55 per $100 of assessed value. The current tax rate is $0.69 per $100 of assessed value.

At its discretion, the Wise County Board of Supervisors, by Virginia Code, may reduce the tax rate to effectively mitigate or remove tax increases on its citizens if it chooses to do so.   

If you have questions about general reassessment, please visit our FAQ section on our website or call our office.

2026 Countywide General Reassessment of Real Estate to Begin

Code of Virginia:  § 58.1-3201 mandates that each locality in the Commonwealth of Virginia must perform a periodic county-wide general reassessment of all real estate property. The next general reassessment of property values in Wise County will be effective January 1, 2026. The last general reassessment for Wise County was effective January 1, 2022. The purpose of a general reassessment is to determine the fair market value of each property in the locality and ensure a fair and impartial equalization of values among similar properties.  

Beginning August 1, 2024, Wise County’s In-house Reassessment Staff will begin collecting the necessary data to complete a reassessment of all real estate parcels in the county by the end of 2025. This will include property visits by the Reassessment staff which will take place over the next several months. During the field visit, the assessor will take photographs and gather the factual data necessary to complete this process. The assessors will have an identification badge. The name and vehicle information of each assessor is on file with the Wise County Sherriff’s Office and the County Administrator’s Office.

A current fair market value will be established for each property and notices of this updated value will be mailed to every property owner in Wise County after January 1, 2026. In the event of a disagreement over the reassessment, property owners will have three different options to appeal in order to dispute the new value:

1.)  An appeal to the Assessors   

2.)  An appeal to the Board of Equalization

3.)  An appeal to the Circuit Court

If you have any questions or information relating to the reassessment, please contact the office of the Commissioner of the Revenue at 276-328-3556.

For additional information, please visit our website at: 

https://wisecounty.org/216/Assessment-Office

• The Wise County Commissioner of the Revenue is excited to offer ANY UVA Wise and Mountain Empire Community College student FREE tax preparation services. 

2026 INCOME TAX RETURN ASSISTANCE

Beginning Thursday, January 29, 2026,

Commissioner Douglas Mullins, Jr. and staff will continue to offer FREE tax preparation services for Wise County Taxpayers. 

We are offering in-person income tax preparation services by appointment only.

Assistance offered Monday – Thursday, 9:00am – 4:00pm

To schedule an appointment, call (276) 328-3556, option 2

$10.00 recovery charge (includes copy to mail & copy for your records; cash or check only)

FEDERAL INCOME TAX INFORMATION 

By ADRIANA MORGA - Associated Press

…Here's what you need to know:

What do I need to file my tax return?

While the required documents might depend on your individual case, here is a general list of what everyone needs:

— Social Security number

— W-2 forms, if you are employed

— 1099-G, if you are unemployed

— 1099 forms, if you are self-employed

— Savings and investment records

— Any eligible deduction, such as educational expenses, medical bills, charitable donations, etc.

— Tax credits, such as child tax credit, retirement savings contributions credit, etc.

To find a more detailed document list, visit the IRS website.

Tom O'Saben, director of tax content and government relations at the National Association of Tax Professionals, recommends gathering all of your documents in one place before you start your tax return and also having your documents from last year if your financial situation has drastically changed.

Theresa Grover, site coordinator for the Volunteer Income Tax Assistance (VITA) program at Northeast Wisconsin Technical College, also recommends taxpayers create an identity protection PIN with the IRS to guard against identity theft. Once you create a number, the IRS will require it to file your tax return.

How do I file my taxes?

You can either file your taxes online or on paper. However, there is a big time difference between the two options. Paper filing can take up to six months for the IRS to process, while electronic filing cuts it down to three weeks.

What resources are out there?

For those who make $73,000 or less per year, the IRS offers free guided tax preparation that does the math for you. If you have questions while working on your tax forms, the IRS also offers an interactive tax assistant tool that can provide answers based on your information.

Beyond the popular companies such as TurboTax and H&R Block, taxpayers can also hire licensed professionals, such as certified public accountants. The IRS offers a directory of tax preparers across the United States.

The IRS also funds two types of programs that offer free tax help: VITA and the Tax Counseling for the Elderly program (TCE). People who earn $60,000 or less a year, have disabilities or are limited English speakers, qualify for the VITA program. Those who are 60 or older, qualify for the TCE program. The IRS has a site for locating organizations hosting VITA and TCE clinics.

If you have a tax problem, there are clinics around the country that can help you resolve these issues. Generally, these tax clinics also offer services in other languages such as Spanish, Chinese and Vietnamese.

How can I avoid mistakes in my tax return?

Many people fear getting in trouble with the IRS if they make a mistake. Here's how to avoid some of the most common ones:

— Double check your name on your Social Security card.

When working with clients, O'Saben always asks them to bring their Social Security card to double-check their number and their legal name, which can change when when people get married.

"You may have changed your name but you didn't change it with Social Security," O'Saben said. "If the Social Security number doesn't match to the first four letters of the last name, the return will be rejected and that will delay processing."

— Search for tax statements if you have opted out of paper mail.

Many people like to opt out of snail mail, but paper mail can also include your tax documents.

"If you didn't get anything in the mail doesn't mean that there isn't an information document out there that you need to be aware of and report accordingly," O'Saben said.

— Make sure you report all of your income.

If you had more than one job in 2022, you need the W-2 forms for each — not just the one from the job you ended the year with, says Christina Wease, interim director of the tax clinic at Michigan State University.

Additionally, if you have a business that uses PayPal or Venmo as a service, it must be reported in your tax return. For 2022, the use of those services needs to be reported if they amounted to 200 transactions in the calendar year and more than $20,000 in sales from goods or services.

What if I make a mistake?

Mistakes happen, and the IRS takes different approaches depending on each case. In general, if you make a mistake or you're missing something in your tax records, the IRS will audit you, Alev said. An audit means that the IRS will ask you for more documentation.

"Generally, they are very understanding and willing to work with folks. You're not going to get arrested if you type in the wrong field," Alev said.

What if I need an extension?

If you run out of time to file your tax return, you can file for an extension. However, it is important to remember that the extension is only to file your taxes, not to pay them. If you owe taxes, you should pay an estimated amount before the deadline so you avoid paying penalties and interest. If you expect to receive a refund, you will still receive your money when you file your taxes.

The deadline to file for an extension is Tuesday, which will give you until Oct. 16 to file your taxes. You can file for an extension through your tax software or preparer of preference, the IRS Free File tool or via mail.

What if I miss the tax deadline?

If you missed the tax deadline and you didn't file for an extension, there are several penalties that you might receive. If you missed the deadline you might receive a failure-to-file penalty. This penalty will be 5% of the unpaid taxes for each month the tax return is late, according to the IRS.

If you owe taxes and you didn't pay them prior to the tax deadline, you will receive a failure-to-pay penalty. Interest will also be charged on both taxes and penalties owed. If you are due for a refund, you will not receive a penalty and you will receive your tax return payment. If you had special circumstances that meant you were unable to file or pay your taxes on time, you might be able to remove or reduce your penalty.

If the amount of taxes you owe becomes too large, you can apply for a payment plan. Payment plans will allow you to pay off over time.

What if I haven't filed for years?

Wease explains that you can file taxes late and, if you were supposed to get a refund, you might still get it. If you haven't filed for years and you owe money to the IRS, you may be hit with penalties but the agency will can work with you to manage payment plans.

How can I avoid scams?

Tax season is prime time for tax scams, according to the IRS. These scams can come via phone, text, email and social media. The IRS uses none of those means to contact taxpayers.

Sometimes scams are even operated by tax preparers so it's important to ask lots of questions. If a tax preparer says you will get a refund that is larger than what you've received in previous years, for example, that may be a red flag, O'Saben said.

If you can't see what your tax preparer is working on, get a copy of the tax return and ask questions about each of the entries.

How long should I keep copies of my tax returns?

It's always good practice to keep a record of your tax returns, just in case the IRS audits you for an item you reported years ago. Both Wease and O'Saben recommend keeping copies of your tax return documents for up to seven years.

Filing your taxes can be anxiety-inducing—especially if you're not sure whether you're going to owe the government money or receive a nice tax refund. Overpaying your tax obligation throughout the year by having extra money withheld from your paychecks is an interest-free loan to the government, but finding out you're getting one can give you a pleasant boost when you file your taxes. It's a popular option: 74% of taxpayers received a refund in the 2020 tax year.

If you have self-employment income, changed jobs, made profits by selling stock, or chose not to give the federal government additional money throughout the year, you may owe taxes instead of receiving a refund. Nationwide, 1 in 5 people who filed taxes owe money on their returns, according to Stacker's analysis of 2020 tax year data from the IRS, the most recent year available.

The average amount owed was more than $6,500—a few thousand dollars more than the average tax refund. To find out which states' taxpayers had the highest balances, Stacker used Internal Revenue Service data to rank states by the average amount taxpayers owed on tax day.

Only tax filers who owed money on their return were included; in other words, those who received refunds don't factor into the averages. The number and share of tax filers who owed money on their return are also shown in the analysis but didn't factor into the ranking. 

Statement by Commissioner of the Revenue Douglas Mullins, Jr. regarding vehicle assessments. 

Virginia state code 58.1-3503 directs the local assessing officer to value vehicles at 100% of the current market value, utilizing a recognized pricing guide. Those laws are made by state delegates and state senators. The Virginia general assembly also creates laws determining the type of property that may be assessed for the purpose of taxation and outlines the appeals process afforded to each taxpayer who disagrees with their assessment. All of these laws are created by state government. 

 My office determines fair market value of taxable property based upon those state laws. To determine the fair market value of vehicles, Wise County has used the standardized national pricing guide JD Power (formerly NADA) for over 20 years. We apply the lowest value offered in JD Power…clean loan value. There are higher values offered…clean retail and MSRP. The Commissioner is given little discretion with these values as state law requires uniformity for its citizens. As there are exceptions to most laws, extenuating circumstances involving the vehicle, may offer some latitude for adjustments. Otherwise, our input in the valuation process is to follow the national pricing guide.

 Local governing bodies are granted power to create tax rates by Virginia Code. Annual tax rates are applied to value assessments to determine final tax levies for taxable properties. Virginia law purposely delegates these two functions to different local offices in order to ensure checks and balances for its citizens.

1.  IF YOU FEEL YOUR VEHICLE IS NOT ASSESSED CORRECTLY, YOU MAY APPLY TO THE COMMISSIONER FOR CORRECTION OF THE ASSESSMENT PURSUANT TO VIRGINIA CODE SECTION 58.1-3980. IN ORDER TO DO SO, THE VEHICLE MUST BE APPRAISED BY ONE EXPERT (CAR DEALER, AUTO MECHANIC, OR INSURANCE APPRAISER.) YOU MUST PRESENT TO THE COMMISSIONER THE WRITTEN APPRAISAL OF THE VEHICLE. 

2. THE COMMISSIONER WILL GLADLY ACCEPT AN APPRAISAL – IT MUST INCLUDE THE FOLLOWING: 

• It must be on the letterhead of the appraiser.
• It must include the phone number, address and signature of the appraiser.
• The appraisal must state what the condition of the vehicle was on January 1 of the tax year for which the assessment is being questioned. 
• The appraisal must specify what is particularly wrong with the vehicle which makes it worth less than the average loan value in the J.D. Power Appraisal Guide, i.e. extent of rust, extent of body damage, absence of engine, etc.
• The appraisal must list each item that was probably wrong with the vehicle on January 1 and the amount deducted from the average loan value of each item.

3.  WE WILL BE GLAD TO EMAIL OR MAIL THE APPLICATION FOR CORRECTION OF ASSESSMENT. YOU CAN ALSO COMPLETE THE APPLICATION FOR ADMINISTRATIVE APPEAL OF LOCAL MOBILE PROPERTY ONLINE. THIS FORM ALONG WITH THE APPRAISAL SHOULD BE RETURNED TO THE COMMISSIONER. THE COMMISSIONER WILL REVIEW THE APPRAISAL AND NOTIFY THE TAXPAYER IF AN ADJUSTMENT CAN BE MADE.