The Commissioner of the Revenue is the chief tax-assessing official of Frederick County and, as such, is responsible for:

  • Assessing all new construction and changes to improvements on real estate
  • Conducting the general real estate reassessment efforts
  • Administering tax relief for the elderly on real estate
  • Administering the agricultural, horticultural, or forest land use assessments
  • Assessing all personal property, including machinery and equipment, of individuals and businesses
  • Assessing all businesses sited in the County for business license
  • Administering all food and beverage, transient occupancy, and short-term rental business taxes
  • Assisting with state income taxes and state income tax estimated payments
  • Assisting with County revenue projections
  • Serving as non-voting member of Finance Committee

Commissioner of the Revenue: Seth T. Thatcher