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PHONE:  (540) 375-3019|HOURS:  M-F 8am-5pm |E-MAIL:
MAIL:  P.O. Box 869, Salem, VA 24153 |LOCATION:  City Hall, 114 North Broad Street, Salem, VA 24153

Commissioner of the Revenue

PHONE:  (540) 375-3019|HOURS:  M-F 8am-5pm |E-MAIL:
MAIL:  P.O. Box 869, Salem, VA 24153 |LOCATION:  City Hall, 114 North Broad Street, Salem, VA 24153
Tax Relief for the Elderly & Disabled

Kristie D. Chittum, the Commissioner of the Revenue, would like to inform those individuals that were 65 or older or permanently disabled December 31, 2020, that they may be able to apply for the tax freeze during the months of July and August. Taxpayers must meet ALL the following qualifications:

  • Your name is in on the deed for the property in which you are applying.
  • You were at least 65 years of age OR totally and permanently disabled as of 12/31/2020.
  • You were the property owner as of 12/31/2020.
  • The house you are applying for is your primary residence.
  • The gross income from all parties living in the residence and/or named on the deed $50,000 and under.
  • All assets, excluding the home you are applying for, is $100,000 or under.

Applications are in our office and online under Forms.  Assistance in completing the required tax freeze application is provided in our office by appointment.  Please contact our office at 540-375-3019 between 8:00 a.m. and 5:00 p.m. Monday through Friday with any questions.

Business License 2019


Personal Property: $3.40
Business Tangible Property: $3.40
Business Machinery & Tools: $3.20


Tax Payment Deadline for Personal Property and Business Tangible Property is May 31st
Business License renewal deadline is March 1st

Salem Welcomes New Businesses!

As the Commissioner of the Revenue for the City of Salem it is our mission to serve our citizens with the outstanding service necessary to ensure they are left with a lasting positive impression of our entire office. It is the small things that matter and are remembered by the citizen. Our goal is to exceed the Citizens expectations of the office and thus gain their trust and support of the jobs that we do.

The Commissioner's office is responsible for implementing the tax policy decisions of Salem City Council. We are the checks and balances between the local government, Treasurer's Office and the citizens.

Kristie D. Chittum, MDCR :
Commissioner of the Revenue

Sidney C. Kuzmich, MDCR :
Chief Deputy Commissioner of the Revenue, Business Tax Auditor, Business License, Bank Franchise Tax

Kelly L. Dusenberry,
Mobile Homes, Personal Property, Business Tangible Property, Fiduciary Taxes

Rose M.
Personal Property, Public Service Tax

Kristina R. Guilliams :
Personal Property, Boats

The Commissioner of the Revenue's Office is responsible for a variety of tasks including: