Commissioner of the Revenue

The Constitution of Virginia introduced taxation of “all” property in 1851. As a result, taxation is the rule in the Commonwealth of Virginia, and exemption is the exception. It also specifies that taxation shall be controlled by the General Assembly and identified in the Code of Virginia. It is the duty of the Pulaski County Commissioner of the Revenue Office to follow the Code and Constitution of Virginia in addition to local ordinances when assessing real estate, personal property, business and miscellaneous taxes. We also assist in the preparation and filing of Virginia individual income tax returns. It is our mission to uniformly assess all property in Pulaski County while serving its citizens with integrity and respect.


Pulaski COunty Commissioner of the Revenue Office

Disclaimer: While every effort is made to ensure the accuracy of the online property information, errors or omissions may occur. This data is provided for informational purposes only and should not be used as a substitute for legal documents. For official and legally binding records, please consult the property deeds and documents available at the Pulaski County Clerk of Court's Office.

Forms and Applications

Real Estate


Business

Tax Relief

Real estate tax relief forms for the Elderly and Disabled can be obtained on-site between January 1 and April 1 each year. Applicants must be 65 years or older or permanently disabled. It must be determined that the person applying is the documented owner and occupant of the real estate. Contact our office for qualifying criteria. No elderly and disabled tax relief applications will be accepted after April 1 due to state law. There are no filing deadlines for the real estate tax exemptions mentioned below.

To request a real estate tax exemption under § 58.1, Chapter 36, eligible entities must submit a written request to the Commissioner of the Revenue’s Office. Your request should include an explanation of the organization’s mission and a detailed reason why you believe your property qualifies for a local tax exemption under the law, along with supporting documents such as IRS 501(c)(3) determination letters, organizational bylaws, or other relevant paperwork. Submissions can be emailed to cor@pulaskicounty.org, faxed to (540) 994-2450, or delivered in person to the Commissioner’s Office for review and consideration. Please provide contact information and allow sufficient time for a written response. Use the link above to access the real estate tax exemption summary sheet prepared for your convenience.

News

2027 Real Estate Reassessment is Underway

IRS deadlines extended to May 1, 2025 for certain tax returns and tax payments of individuals and businesses affected by Post-tropical Cyclone Helene that began on Sept. 25, 2024. If you are in need of more information click the link below or call the IRS disaster hotline at 866-562-5227.

Real estate reassessments occur on a six-year cycle, with updated property values scheduled to take effect January 1, 2027. Property owners should expect an in-person visit from Vision Government Solutions to ensure the most accurate data is collected. If you receive a door hanger, please respond to their questions.

The Board of Supervisors attempts to set tax rates by the second quarter of each year. New real estate tax amounts cannot be determined until this rate is set.

Reassessments are completed through a mass appraisal process, which values groups of similar properties using the same market sales data, trends, and property characteristics to promote fair, equitable, and consistent assessments.

Notices of new property values are planned to be mailed out by Vision before their scheduled appeal dates in December 2026.

A second appeal opportunity will be available through the Board of Equalization (BOE) in early 2027; exact dates will be announced.

If you fail to appeal with either the reassessment team or the BOE, a final recourse exists by petitioning the Pulaski County Circuit Court (VA Code § 58.1-3370).

County Administration and the Commissioner of the Revenue Office serve as Vision’s local points of contact regarding the county landscape and act as overseers of the project’s progress. However, if you have questions about your reassessment, please contact Vision directly, as local offices will not have access to assessment data until the project is complete after December 2026.

The Reassessment Office can be found on the third floor of the stone courthouse at52 West Main Street, Pulaski, Virginia. Vision staff plan to be available during regular business hours but it is recommended to first reach out by email at reassessment@pulaskicounty.org or by phone at (540) 994-2427 before making a trip to their office.

Vision has created a website to answer many reassessment questions at https://www.vgsi.com/pulaski-county-va-reassessment.

IRS announces tax relief for victims of Post-tropical Cyclone Helene (Pulaski)

IRS deadlines extended to May 1, 2025 for certain tax returns and tax payments of individuals and businesses affected by Post-tropical Cyclone Helene that began on Sept. 25, 2024. If you are in need of more information click the link below or call the IRS disaster hotline at 866-562-5227.

2022 Urgent Tax Information

Personal property categorized as automobiles, trucks, motorcycles, motor homes, campers, and boats experienced a 7-25% increase in valuations for tax year 2022 due to volatile market trends stemming from the coronavirus pandemic and the war in Ukraine. To ease the tax burden, the Board of Supervisors and Commissioner of the Revenue agreed to implement a seven percent partial reduction in value for three primary categories: vehicles (personal and business), trucks (under 10,001 lbs.), and handicap designed motor vehicles during calendar year 2022. Any allowed reduction in value was automatically applied to qualifying vehicles. The Pulaski County personal property tax rates did not change.

If you have concerns about rising property values or tax rates in Pulaski County, please contact your Board of Supervisors at: bos@pulaskicounty.org

For questions about paying your tax bill, contact the Treasurer’s Office at (540) 980-7785.

For questions about the value assigned to your property, contact the Commissioner of the Revenue Office at (540) 980-7750.

GIS Parcel Viewer

To assist the public with accessing the GIS Parcel Viewer without navigating through the county webpage, Assessor Phillips from our Real Estate Department coordinated with the Pulaski County IT Department to provide a new short weblink: pulaskicounty.org/parcels Click or type this link into your browsers address bar for quick access.

For your convenience, we are including a link to our appeal form here. It is the taxpayer’s responsibility to provide documentation or other evidence that clearly supports the requested change in assessed value established by our Real Estate Department.

Local Real Estate Assessment & Appeals

Real estate in Pulaski County is reassessed countywide every six years by a contracted appraisal firm. The most recent countywide reassessment became effective on January 1, 2021.

Between these scheduled reassessments, the Commissioner of the Revenue’s Office conducts local assessments as needed for new construction, improvements, subdivisions, property changes, and other situations that may affect a property's assessed value set by the appraisal firm. In the absence of property changes or newly discovered information between reassessments, our office is limited to correcting clerical errors made by the contracted appraisal firm.

If you have questions or concerns about your property's assessment, or if you would like to submit a local assessment appeal, you can now use the following email address to contact us and submit a local appeal form: assessor@pulaskicounty.org.

For your convenience, we are including a link to our appeal form here. It is the taxpayer's responsibility to provide documentation or other evidence that clearly supports the requested change in assessed value established by our Real Estate Department.

If you would like to speak to someone about your emailed submission, you may still contact us by phone at (540) 980-7753.

Vehicle Tax Exemption for Disabled Veterans

Effective January 1, 2021 the Virginia Code 58.1-3668 now allows for the exemption of one (1) motor vehicle used primarily by or for a veteran with a 100 percent service connected, permanent and total disability.

Apply if you can answer YES to the following questions:

  1. Has the U.S. Dept. of Veterans Affairs listed you as service-connected, permanent and totally disabled?
  2. Are you a veteran who owns a motor vehicle?
  3. Is the vehicle used by or for the veteran?

In situations where the disabled veteran no longer has the ability to own or drive a vehicle, the Constitutional Amendment would allow for a spouse to solely own a qualifying vehicle.

If you answered YES to all three questions, please do the following to apply:

  1. Complete an initial application
  2. Provide Photo ID
  3. Provide a letter of approval for disability benefits from the Dept. of Veterans Affairs
  4. Certificate of Marriage (ONLY if qualifying vehicle is solely owned by the spouse)
  5. Wait to be notified. Once a determination of eligibility is made you will be contacted by phone or in writing.

Applications can be obtained online, by mail, or at 52 W. Main Street, Suite 200; Pulaski, Virginia 24301.

If you have questions please call our Personal Property Department at (540) 980-7750.

*FOR THOSE VETERANS ALREADY RECEIVING THE REAL ESTATE TAX EXEMPTION, CONTACT OUR OFFICE AT (540) 980-7753 BEFORE COMPLETING AN APPLICATION.

Workplace Health & Safety Statement

In an effort to prevent the spread of viruses to our employees and community members during peak viral seasons, several options are made available to assist customers remotely as well as in person. When receiving in-person assistance please keep the following national recommendations in mind to protect yourself and others:

  • Use hand sanitizer or washing to disinfect hands
  • Cover your mouth and nose with a tissue or face covering when coughing or sneezing

How may I receive help from the Commissioner's office remotely?

We remain committed to providing you with timely services and appreciate your cooperation.

2021 Reassessment in Pulaski County is Now Complete

On March 22nd, 2021, the Board of Supervisors set the 2021 real estate tax rate at $0.74 per $100 of assessed value. Questions or concerns related to the tax rate should be made to your elected BOS member; their information can be found on the County website: County website.

Appeals with the reassessment team (Wampler-Eanes Appraisal Group) were completed December 9th, 2020. Hearings with the Board of Equalization concluded March 25th, 2021 and November 10th, 2021.

If you failed to appeal with either the reassessment team or the BOE, a final recourse exists by petitioning the Pulaski County Circuit Court (VA Code § 58.1-3370). For more information, please contact the County Assessor with the Commissioner of Revenue’s Office by phone at (540) 980-7753 or email at commissionerofrevenue@pulaskicounty.org The County Assessor, under the authority of VA Code § 58.1-3981, can make changes to the land records when factual errors exist. Your Property Record Card should be examined and any such errors promptly communicated to the Assessor. This may or may not result in an assessment change.

If the property owner believes changes by reassessment, the BOE, and/or the County Assessor are insufficient, their final appeal will need to be made with the Circuit Court (VA Code § 58.1-3984). They can be reached at (540) 980-7825 for more information on the legal requirements.

Commissioner of the Revenue Office Updates

In August 2017, the Pulaski County Office of the Commissioner of the Revenue launched online access to Real Estate property records through the County’s website, www.pulaskicounty.org

Since then, residents, realtors, and appraisers have been able to search property record cards for over 30,000 taxable properties by owner name, address, parcel ID, and more—available 24/7 at no cost. The database is updated regularly with information received from the Clerk of Court office.

Additional features, including interactive maps and aerial photos, are also accessible through the County’s GIS Parcel Viewer.

For assistance, you may still contact the Real Estate Office at 540-980-7753 or visit the Commissioner’s Office in person.

Disclaimer: While every effort is made to ensure the accuracy of the online property information, errors or omissions may occur. This data is provided for informational purposes only and should not be used as a substitute for legal documents. For official and legally binding records, please consult the property deeds and documents available at the Pulaski County Clerk of Court's Office.