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I pledge to the citizens of Roanoke County fair and equitable assessments in compliance with state and local codes.

– Nancy Horn, Commissioner of the Revenue


Nancy Horn and her team are here to help! As Commissioner of the Revenue, she provides many services for the County of Roanoke. These services aid in the continued growth of our community.

  • Assessment of individual and business personal property
  • Issuance and renewal of business license
  • Administration of all fiduciary taxes
  • Evaluation of customer compliance
  • Surveys
  • Assistance and processing of Virginia State Income Taxes
  • Investigation and inquiries and delinquent accounts
  • Assistance with Real Estate Tax Relief
  • Recordation of Real Estate Taxes
  • Bank Franchise Report
  • State Corporation Commission Report  
  • State Budget
  • County Budget
  • Monthly reimbursement for the Compensation Board


I grew up on a 600 acre farm in Botetourt County with my 3 siblings, Mom, Dad and an adorable Grampa. The farm is still in the family and is the most beautiful place on earth.

After graduating from James River High School I moved to Roanoke County and was hired by Norfolk and Western (name at that time). I attended National Business College. I met my future husband and he accepted a position with Bedingfield Engineering firm in Tampa Florida. After moving to Florida, I was hired by Honeywell and appointed automated systems supervisor and supervised in a staff of 20.

After 5 years in Tampa, Florida we decided to return to Roanoke County where we operated a successful heating and air conditioning business in the town of Vinton for 22 years. The business was closed in 1992 and I was approached by the Commissioner of the Revenue, Wayne Compton, to fill the vacant position of Tax Compliance Deputy,

As the Tax Compliance Deputy I studied all the codes to keep accurate records on all of the Excise taxes, Meals tax, Transient Occupancy tax, Tax Relief for the Elderly, Short Term Rental, Bank Franchise tax Admission tax, and the Utility Tax.

In 1994 I was appointed Chief Deputy Commissioner and Business License Ordinance Inspector. With my background in Business, I truly loved this position and educated myself with the Virginia State codes applying to business licenses. I attended every class and training offered earning my Certified Master Deputy Commissioner of the Revenue by the University of Virginia Weldon Cooper Center in 1998.

In May 8th 2001 as a result of the death of R. Wayne Compton I became the highest ranking deputy officer. The Board of Supervisors petitioned the Circuit Court to issue a Writ of Election to fill the vacancy on May 22, 2001. The next ensuing general election would be November 6, 2001. That was a difficult year to transition the staff from my Chief Deputy position to the Commissioner of the Revenue while grieving the untimely death of our beloved Commissioner. I won the election to hold the office for the remaining portion of the regular term that was due to expire December 31. 2003.

I have served the citizens of Roanoke County ever since in the role of Commissioner of the Revenue for 22 years.


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In January of 2006, Nancy Horn signed her Master Commissioner Certification Agreement.

Nancy Horn’s staff regularly achieve the title of Master Deputy Commissioner of the Revenue, thanks to the Weldon Cooper Center for Public Service at the University of Virginia. They renew their certification annually by attending classes and district meetings, which earn recertification points. This ongoing certification helps them stay up-to-date with the General Assembly code changes.

Each of Nancy Horn’s staff is proud of their achievements. The administration and the Board of Supervisors are welcome to our office to see the certificates.

Education & Certification

Nancy Horn’s staff are members of the Commissioner of the Revenue Association and have the opportunity to earn a certification provided by the Compensation Board and the University of Virginia‚Äôs Weldon Cooper Center. The purpose of the Career Development Program is to encourage Commissioners and deputies to strive for the highest level of professionalism and provide a means of attaining Master Commissioner of the Revenue or Master Deputy Commissioner of the Revenue. Each year Nancy Horn’s deputies recertify by acquiring points in continuing education classes and service to the Association. Her deputies are very proud of their achievement and are assisting new deputies as they are working toward their certification.


The use of technology in the office of Commissioner of the Revenue is governed/guided by the following:

  • Compensation Board Operating Manual
  • The Electronic Signatures in Global and National Commerce Act. Public Law 106-229
  • Secrecy of Information Code Section 58.1-3
  • Records Retention Virginia Code Section 42.1-76
  • Roanoke County Department of Technology Computer Policy

Commissioners Policy

Nancy Horn fosters a team atmosphere that encourages the employees in her office to work together more and increase productivity. Teamwork helps to raise morale throughout the office. She conducts staff meetings to encourage a participative decision-making team approach and to promote a positive work environment. Nancy Horn’s staff are given the opportunity to participate in the certification program and to be part of the staffing standards as required by the Compensation Board.