History of the Commissioner of Revenue

The role of property assessment in Virginia dates back to the early 1600s, when sheriffs were responsible for compiling lists of taxable property, including personal property and individuals. By the mid-17th century, local courts assumed this responsibility. While effective, the system placed increasing demands on the courts—particularly during the Revolutionary War.

To address this, the Virginia General Assembly established three Commissioners of Tax per county, each elected to a one-year term. These early commissioners and assessors prepared property lists, assigned values, and calculated taxes owed.

In 1786, the General Assembly formally created the Office of the Commissioner of Revenue. Initially appointed by County Courts, Commissioners maintained tax records, determined taxable property, worked with the Clerk of the Court to establish tax levies, and provided tax books to the Sheriff for collection.

The office was formally incorporated into the Virginia Constitution in 1851. In 1908, the General Assembly made the position an elected office, and in 1910, Virginia voters approved a constitutional amendment establishing a four-year term and allowing Commissioners to succeed themselves.

Since the 1920s, the State Compensation Board has set salaries for Virginia’s constitutional officers, including the Commissioner of Revenue, Clerk of the Court, Commonwealth’s Attorney, Sheriff, and Treasurer. While localities may supplement state funding, these offices remain directly accountable to voters—reflecting the long-held belief that officials providing essential government services should be elected by the public they serve.

Today, the Commissioner of Revenue plays a vital role in supporting Arlington County’s tax system by promoting fairness, accuracy, and transparency. The office is responsible for assessing most local property and business taxes and providing direct services to residents and businesses.

Real estate assessments are handled by the Department of Real Estate Assessments.

What Does the Commissioner of Revenue Do?

Property & Business Assessment

  • Assessing all Arlington County property taxes, excluding real estate
  • Discovering and equitably assessing personal property such as vehicles, motorcycles, and boats
  • Discovering and equitably assessing business property such as computers and office furniture

Tax Administration

  • Administering Business License Tax
  • Administering Business Tangible Property Tax
  • Administering custodial taxes, including Meals, Short-Term Rental, Transient Occupancy, and Cigarette taxes

Public Service & Oversight

  • Protecting confidential taxpayer information
  • Providing checks and balances so no one governmental entity has total taxing authority
  • Operating a DMV Select location and assisting customers with select DMV transactions
  • Providing taxpayer assistance with state income tax returns
How Property Assessments Work

The Commissioner of Revenue is required by Virginia law to assess vehicle personal property at fair market value using recognized vehicle pricing guides. The Commissioner cannot apply alternative valuation methods under the law.

The Arlington County Board establishes the personal property tax rate annually for vehicles, trailers, semitrailers, and boats that are garaged in Arlington County as of January 1 each year.

Commissioners of Revenue and Timeline

Explore selected election and leadership milestones from 1876 to the present. Hover or tab to a marker or select a commissioner below to learn more.

Note: Arlington County was known as Alexandria until 1920.

Election or appointment Leadership milestone

Appointed in 1870 for “the term of one year or until your successor shall be appointed and qualified.” No record of a successor has been found in the referenced records.

First elected Commissioner of Revenue for Arlington (then known as Alexandria). Elected in 1875 but failed to qualify; elected and qualified in 1876 and served through 1903. Recognized as the first Black Commissioner of Revenue in Virginia.

Curtis B. Graham was elected Commissioner of Revenue in 1903 and served through 1911.

W. H. Duncan was elected Commissioner of Revenue in 1911 and served through 1919.

Harry K. Green was elected Commissioner of Revenue in 1919 and served through 1951. He also served as President of the Commissioners of Revenue of Virginia Association (CORVA) from 1939 to 1940.

George D. Fischer was appointed in March 1951 to serve an unexpired term and was subsequently elected later that year. He served through 1971 and was CORVA President from 1959 to 1960.

Robert L. James was elected Commissioner of Revenue in 1971 and served through 1975.

Paul H. Beeson was elected Commissioner of Revenue in 1975 and retired in 1977.

Associate Commissioner of Revenue; appointed by the Circuit Court to serve until a special election. Served January–December 1978.

Geraldine M. Whiting was elected in a special election in 1978 and subsequently elected in 1979. She served through 2003, was the first female constitutional officer in Virginia, and served as CORVA President from 1985 to 1986.

Ingrid H. Morroy was elected Commissioner of Revenue in 2003 and served through 2023. She was the first female Commissioner of Revenue of color for Arlington County.

Kim E. Klingler was elected in 2023 and is currently serving as Commissioner of Revenue for Arlington County. In 2025, she was elected to serve as Chair of CORVA Northern District.

Note: This timeline highlights selected election and leadership milestones. Additional names and dates may be added as historical records are reviewed and confirmed.

Sources & References

 

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