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.

Linda M. Carroll, MCR : lmcarroll@salemva.gov
Commissioner of the Revenue

Kristie D. Chittum, MDCR : kchittum@salemva.gov
Chief Deputy Commissioner, Bank Franchise, Public Service

Sidney C. Kuzmich, MDCR : skuzmich@salemva.gov
Business Tax Auditor, Business License, Admissions Tax, Short Term Rental Tax, Meals Tax, Lodging Tax

Karen B. Stephenson : kbstephenson@salemva.gov
Estimated Tax, Real Estate Tax Relief

Kelly L. Dusenberry : kdusenberry@salemva.gov
Mobile Homes, Personal Property, Business Personal Property

Rose M. King : rking@salemva.gov
Personal Property, Boats

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

• Assessment of all motor vehicles located within the City of Salem 
• Business licensing and business personal property tax 
• Tax freeze on real estate for the elderly and disabled
• Tax exemption for veterans
• Processing estimated income tax returns 
• Admissions tax
• Assessment of all mobile homes in Salem
• Utility tax
• Bank franchise tax
• Public service tax
• Short term rental
• Meals Tax
• Lodging Tax