In Virginia, Commissioners of the Revenue are elected for four-year terms and serve as chiefs of taxation. They assess taxes and administer tax relief programs, among other duties. 

In the City of Charlottesville, incumbent Commissioner of the Revenue Todd Divers is running unopposed for the seat. He has held the seat since 2014.

Though Divers is the only candidate certified by the Virginia Department of Elections, voters can write-in other candidates. 

Charlottesville Tomorrow designed a questionnaire for Divers based on more than 160 responses we received to a voter survey. His answers appear below. 

What are your qualifications that make you an ideal Commissioner of Revenue?

Todd Divers: I have twelve years on the job providing the citizens of Charlottesville with fair and uniform tax assessments.  We consistently deliver outstanding customer service experiences to our taxpayers and to those citizens applying for tax relief through our office.

Several years ago, I received my Master Commissioner of the Revenue designation through the professional development program of the Commissioners of the Revenue Association of Virginia (CORVA).  In fact, I now teach a number of different classes through that program to other Commissioners and Deputies: Taxation of Personal property I & II, Tax Exemptions in Virginia, Auditing Business, and Conflict Resolution.

Our office has been accredited by the Association annually ever since it began offering accreditation.

During my time in office, I have demonstrated a commitment to working across departments, with various City managers, and with Council.  My service has produced consistent results for the citizens of Charlottesville.

The Commissioner’s office manages property assessments, tax relief, and business and property collections, and has begun offering online payments and e-forms. Do you see other ways you can improve accessibility or efficiency for Charlottesville taxpayers?

Divers: During my tenure, we have already made great strides toward modernizing and enhancing our service delivery:

Working with the Treasurer’s Office, we upgraded our tax software in my very first term in office.

We implemented an online business tax portal so business taxpayers can file and pay their taxes without using any paper.

In 2026, all business license renewals and business tangible property filings will be conducted online.

We implemented online filing for all THREE of our tax relief programs, while maintaining in-person service for those who need it.

I convinced Council to adopt a triennial application cycle for the elderly and disabled tax relief program so that applicants need not apply every single year, making life easier for program recipients and increasing efficiency.

We moved many of our tax forms online.

We constantly strive for technological enhancements and look for areas to increase efficiency in order to better serve our taxpayers.

Rising real estate assessments have led to higher tax bills for many residents. How would you ensure assessments are fair and accurate, and that residents clearly understand how their bills are calculated?

Divers: This is not a question for the Commissioner of the Revenue. Charlottesville, like most Virginia cities, has a separate real estate assessor who does not report to the Commissioner of the Revenue. And the Treasurer prepares real estate bills. 

Property owners sometimes find the assessment appeals process confusing. Do you see opportunities to make it easier for residents to question or appeal their assessments?

Divers: As I mentioned earlier, my office does not handle real estate or real estate appeals.

With respect to personal property and/or business tax assessment appeals, our appeals process is found on our website. It adheres strictly to the requirements found in the Uniform ordinance provisions of § 58.1-3703.1 of the Code of Virginia with respect to business licenses, and to Title 58.1, Chapter 39, Article 5 of the Code of Virginia with respect to other taxes.

Our contact information is on every bill that goes out the door. My staff is friendly and helpful when it comes to explaining a taxpayer’s rights. It is extremely important to us that people understand our job is not to maximize revenue for the locality.  It is to fairly and equitably administer those taxes for which we are responsible. If we get an assessment wrong, we WANT to correct it.

Are there any other pressing issues facing your office that you would like voters to know about?

Divers: As Charlottesville grows, so too does the number of vehicles and businesses. As a locality that pro-rates personal property assessments, folks need to understand how difficult it is to constantly track vehicles moving in and out of the City, and assess them accordingly. Though business taxes are prorated, the same difficulties arise tracking businesses.

We also administer THREE tax relief programs for the City. No other Commissioner’s office in the state handles more than one or two. So staffing and workload pressures are a constant.  Our taxation and tax relief responsibilities demand a highly qualified, intelligent, agile staff. It can be difficult to hire, train, and keep such staff.

I would also like folks to be aware of unfunded mandates coming out of Richmond that place extra burdens on local governments and local taxpayers. When the Governor or General Assembly proposes a new form of local tax relief or talks about eliminating a source of local revenue, remember that local taxpayers will be on the hook to make up the shortfall.

More about the candidate and issues

• In 2024, Todd advocated for the expansion of Charlotteville’s rent relief program by loosening requirements and  increasing the maximum aid (Charlottesville Tomorrow, Feb. 27, 2024)
• Divers’ campaign finance information, from the Virginia Public Access Project
• Interview with Divers when he first ran for Commissioner of the Revenue (Charlottesville Tomorrow, Oct. 4, 2014)

Here are key dates and deadlines in the 2025 elections

Friday, May 2, 2025	Early voting for primaries begins weekdays at local registrar’s offices.
Tuesday, May 27, 2025	Deadline to register to vote or update an existing registration for the primary election. You can still vote in the primary if you miss this deadline by registering at the polling place and casting a provisional ballot. You do not have to be a member of a political party to vote in that party’s primary election. However, you can only vote in one party’s primary election each year.
Friday, June 6, 2025, 5:00 p.m.	Deadline to apply for your ballot to be mailed to you. Requests must be received by your local registrar’s offices by 5 p.m.
Friday, June 6, 2025, 5:00 p.m.	Deadline to apply online for an absentee ballot using the Citizen Portal.
Saturday, June 7, 2025	Local voter registration offices open on Saturdays for early voting for primaries.
Saturday, June 14, 2025, 5:00 p.m.	Early voting for primaries ends at local registrar’s offices.
Tuesday, June 17, 2025	Primary Election Day!
Friday, Sept. 19 to Saturday, Nov. 1, 2025 5:00 p.m.	Check with your local registrar’s office for early in-person voting.
Friday, Oct. 24, 2025, 5:00 p.m.	Deadline to apply with your local registrar’s office for a ballot to be mailed to you.
Tuesday, Nov. 4, 2025	Election Day!

We will update this list periodically as deadlines approach or we receive new information.

Register to vote, check your registration, find your polling places and apply to vote absentee at the Virginia Department of Elections here. Remember, even if you miss registration deadlines, you can register through Election Day and vote using a provisional ballot.

Need to know if you’re eligible to vote? Here are resources from the Virginia Department of Elections.