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Commissioner of Revenue

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    Layton David Henry Jr.
    (Dem)

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    Mark Matney
    (Rep)

Biographical Information

What are the duties of Commissioner of Revenue of Washington County, and what skills are needed to accomplish these duties?

What are the most important aspects of the job of Commissioner of Revenue?

How are assessments made? What input does the Commissioner of Revenue have?

Campaign Phone (276) 870-0130
Education Master Commissioner of Revenue, Welden Cooper Center, University of Virginia Bachelor of Science from Virginia Polytechnic Institute and State University in Economics
Experience Eight years experience working for Fred Parker at the Washington County Treasurer’s office. Three years experience working for Melvin Ritchie in the Washington County Commissioner’s office. I have completed all the qualifications to become a Certified Master Commissioner of the Revenue. Since elect
Family Daughter-Hannah Henry age 20 Son-Layton Henry age 17
The Commissioner of the Revenue is elected to serve the citizens of Washington County by establishing the value of all personal property and applying the tax rates set by the Board of Supervisors. The Commissioner is responsible for maintaining the County’s real estate and personal property records as well as auditing businesses that operate in Washington County. State income tax returns are also a large part of the job for the Commissioner. Considerable time is spent on state income taxes, helping citizens complete their state returns, and performing the initial step in the auditing process for the Department of Taxation prior to delivery of the forms to Richmond. A solid background as well as experience with state income tax is necessary. The Commissioner is also responsible for implementing state and local programs including the Veterans Tax Relief program, Tax Relief for the Elderly and Disabled Homeowner, as well as validation and re-validation of the Land Use Program. Knowledge of Virginia Tax Law is a must in order to perform any and all of the duties of the Commissioner of the Revenue.
I think the most important aspect of my job is fair and equable taxation. In order to be fair to the taxpayer and to the county, the Commissioner of Revenue and staff must have a solid foundation and knowledge of assessing personal property. This knowledge is obtained through continuing education classes and on the job experience. 2019 makes 23 years that I have dedicated to learning about county government. Every member of my staff is enrolled in the continuing education program at the Weldon Cooper Center for Learning at the University of Virginia. This program helps new county employees gain an understanding of county government along with the knowledge to fulfill the responsibilities of the Commissioner of the Revenue’s office.

Another important aspect of my job is to have knowledge of state income taxes. My office will complete your state income tax return for free and we are the first step in the audit process for the Virginia Department of Taxation. I have completed the H&R Block Tax Certification Course in order to learn how to complete both federal and Virginia State Tax Returns and serve as your liaison to the Virginia Department of Taxation in Richmond.
Personal property is assessed using the NADA loan value as the assessed value for taxation purposes. This value can be adjusted by the Commissioner of Revenue based on the condition of the vehicle or to reflect high mileage or excessive wear. Real estate assessing in Washington county is contracted out by the Board of Supervisors. My office keeps the assessment records and schedules hearings during the assessment appeals process.
Campaign Phone (276) 701-3898
Education Doctorate of Education Organizational Leadership Nova Southeastern 2017 MBA Averett University 1996 Business Management VA Tech 1989 Special Education Teaching License 2000 UVA's College at Wise
Experience Special Education Teacher and Coach at: Ashe County High School, Hyde County High School, Scotland County High School, Lee County Middle School, Rappahannock County High School Business Teacher at William Monroe Middle. College Professor at SWCC. Small Business Owner.
Family Dr. Mark J. Matney and wife Senah Copenhaver Matney, Father Joehene Edison Matney Mother Mell Matney
The Commissioner of Revenue must assess all machinery and tools within Washington County. The commissioner is responsible for assessing real estate and personal property. The office must maintain all personal property and real estate tax records. The office helps people file their state tax returns. The office is to keep up with tax relief for the elderly and disabled. The office also does the validation of the Land Use Program. The commissioner should be monitoring to make sure other residents that are eligible for tax relief based on current law are notified when changes are made to the law. Such as for instance, tax relief for spouses of the fallen first responders, or the spouses of veterans that were killed in action. The commissioner must be professional and available to the public. The commissioner must manage the office of the Commissioner of Revenue in the day to day operations in dealing with the public and staff in a fair manner. The Commissioner is to train technical and clerical level employees in the Commissioner of the Revenue's Office. The commissioner must ensure that all customer service is of the greatest standard for the public.
The Commissioner of Revenue is the chief tax-assessing official of Washington County. Commissioner of Revenue is to discover all sources of revenue and then to fairly and equitably assess all property. The Commissioner must determine who the company will be that does the assessment of all real estate property in the county. These along with great and fair customer service are the most important things of the office. Also, maintaining accurate records is crucial to running a good commissioners office.
Currently an independent company selected by the Commissioner does the assessments for the county. The assessments of real estate by law must be assessed at 100% of the fair market value. The commissioner has great authority in dealing with the manner of assessments because he selects the company that will do the assessments. The commission also has great responsibility in dealing with the public and making decisions on assessments when a citizen of Washington County appeals the new assessment for their property. The appeal can be changed based on the commissioner or staff of the commissioner that is trained to handle these matters.