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Contact: Sharon Carter at: scarter@co.caroline.va.us


Sharon Carter Commissioner of the Revenue State of Virginia Seal
"Elected to Serve; Committed to Excellence"
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Special Events in Caroline County

Vendors selling at special events in Caroline County are required to have a Caroline County Vendor License. If all proceeds for the day(s) are going to a Charitable Organization you may be exempt. Please call 804-633-1086 or email llgifford@co.caroline.va.us for information and/or an application for a Caroline County Vendor License and information concerning Virginia Sales Tax.



Dates to Remember Personal Property TaxBusiness Personal PropertyElderly & Handicapped HomeownerLand Use Value AssessmentVirginia Income TaxBusiness Tax InformationReal Estate Assessment Information HereReal Property Identification Maps of Caroline HereOther Tax FormsApplication for Taxation Land Use Assessment Personal Property Tax Return # 1 Supplemental Personal Property Tax Return #2 New Business License Application Personal Property Tax Appeals Form Taxpayer Assistance for Real Estate Assessments commissioner2 Image Map
For comments or assistance from the Commissioner contact:
Sharon W. Carter,
PO Box 531,
Bowling Green, Virginia 22427,
Phone: 804-633-9834,
Fax: 804-633-8072
E-Mail: Sharon Carter
Office Location: 212 North Main Street
Bowling Green, VA 22427
Office Hours: 9AM-5PM

Directions To This Location

DMV in Caroline

Caroline County Residents can now renew car registrations, request license plates and complete other car related transactions starting at the Commmissioner of the Revenue's Office and completing their transactions at the Treasurer's Office. Our hours for DMV transactions will be from 9:00 a.m.until 4:30 p.m., Monday through Friday. The Caroline County DMV telephone number is 804-633-4054. Click on the link above for more information.
Click here for Contact Information and the Office of the Commissioner's Staff
Mission Statement:
To provide the Caroline County Citizens quality service in meeting their tax responsibilities by applying Virginia and Caroline County Tax Laws with integrity and fairness.
History of the Commissioner of the Revenue:
In 17th c. Virginia, tax assessment was initially the responsibility of the Governor and his Privy Council. This worked well until the growth of the colony forced change. The Governor appointed a sheriff for each sire. Among the duties of the sheriff was tax assessment. In the mid 1600’s, the responsibility for tax assessments was transferred from the sheriffs to the county courts, which was often delegated to special appointees by the court justices. However, during the Revolutionary War, the need for increased taxes placed an extreme burden on the system of having court justices make assessments, and as a result, the General Assembly provided for commissioners of tax.
After experimenting with various assessment procedures under the Commissioner of Tax, the General Assembly created Commissioners of Revenue in 1786. As the number of individuals and items subject to taxation rose, the importance of the commissioner’s task grew. Consequently, they acquired constitutional stature in 1851.
The Commissioner of the Revenue holds office as an agent for the state, as well as the local government, and is the assessing officer on the local level for those taxes prescribed by the state law and local ordinance. As such, the office serves as a bridge between the local level of government and the state legislature.
The office administers all taxes and programs as provided for in the Code of Virginia and is directly accountable to the citizens.

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