PERSONAL PROPERTY TAX

The Personal Property Tax Division is responsible for assessing and maintaining records of all personal property such as:

• Boats
• Business property
• Campers
• Machinery and tools
• Mobile homes
• Vehicles

Staff

• Lisa - Senior Revenue Specialist
• Shawn - Revenue Specialist
• Meggie - Revenue Technician
• Tanya - Property Tax Coordinator

Personal Property Tax Forms & Documents

• Appeal of Local Business Tax (PDF)
• Appeal of Local Mobile Property Tax (PDF)
• Change of Address Name Form (PDF)
• Correction of Assessment Form (PDF)
• Personal Property Boat and Boat Trailer Registration Form (PDF)
• Personal Property Registration Form (PDF)
• Personal Property Tax Guide (PDF)
• Volunteer Certification Form (PDF)

Personal Property Tax Relief

The 1998 Virginia General Assembly passed legislation to phase out the payment of personal property taxes by individuals on certain motor vehicles. The State’s “No Car Tax Program” has been eliminated as of September 1, 2006. A new program was implemented by the State as of January 1, 2006.

The personal property tax relief program is no longer intended to eliminate the personal property tax, but rather provide a reduction to the taxpayer. Your tax bill will be reduced by a percentage which will be determined annually. The relief now represents an annual block grant from the Commonwealth of Virginia.

When Does a Vehicle Not Qualify for Personal Property Tax Relief Act (PPTRA)

• If more than 50% of the mileage for the year is for business purposes.
• On motor homes, trailers, and farm use vehicles.
• If more than 50% of the depreciation associated with the vehicle is deductible as a business expense.
• If the vehicle’s cost is expensed pursuant to Section 179 of the Internal Revenue Service (IRS) Code.
• Vehicle’s with Farm Use or For Hire plates.
• If the gross weight is more than 7,500 pounds with "truck" license plates.
• If the gross weight is more than 10,000 pounds (regardless of license plate type).
• If the vehicle is registered in a business name.

Tax Exemption for Disabled Veterans

Pursuant to Article X, Section 6-(a) (8) of the Constitution of Virginia, the General Assembly exempted from taxation one motor vehicle owned and used primarily by or for any veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100% service-connected, permanent and total disability.

The exemption set forth in this article shall apply to a motor vehicle owned solely by the veteran or jointly by the veteran and a spouse. The law as passed defines a motor vehicle as only a passenger car or a pickup or panel truck that is registered for personal use.

Certification

The veteran claiming the exemption under this article shall file with the Commissioner of the Revenue an application, including certification setting forth the name of the disabled veteran and the name of the spouse (if any) owning the motor vehicle.

Documentation

The Veteran shall also provide documentation from the U.S. Department of Veterans Affairs or its successor indicating that the veteran has a 100% service-connected, permanent and total disability. The veteran shall only be required to re-file the required information if the veteran’s motor vehicle changes.