Personal Property Tax

General Information

License Fee | Personal Property Tax Rate | Assessed Value | Filing Information | No Car Tax | Military
College Students | Town Residents | Mobile Homes | Real Estate Tax Rate |


Assessment Criteria

Pittsylvania County is not a pro-rating jurisdiction.  What this means is the assessment made by this office is based upon residency and ownership as of January 1st of the tax year.  If you are a resident as of January 1, you are liable to Pittsylvania County for the taxes for the entire year. 

If you change residency during the year to a pro-rating jurisdiction, be sure to advise them you were taxed in Pittsylvania County for the entire tax year.  If you move to Pittsylvania County after January 1st, you will be liable to the locality in which you resided as of January 1.  You should reflect this information when you register the vehicle with the Commissioner of the Revenue office.

If you trade or sell a vehicle after January 1st, you will be taxed only on the vehicles you owned as of January 1.  Any change made during the year will be reflected in the following year and our office should be notified of the change made.

 

License Fee


In 2007 Pittsylvania County Board of Supervisors adopted a license fee tax.  This fee is assessed to all actively registered vehicles as of January 1st of the tax year.  No adjustments are made to the license fee assessment due to vehicle being sold after January 1st.  The fee is assessed based on DMV information regarding the garage jurisdiction.  It is imperative that you review your vehicle registration and verify this information is correct.  Town residents are not liable for the County license fee. Each town collects their license or decal fee. 

Vehicle License Fee

2013 $38.75
2012 $38.75
2011
$38.75
2010
$38.75
2009
$38.75
2008
$29.50


Motorcycle License Fee

2013 $26.75
2012 $26.75
2011 $26.75
2010
$26.75
2009
$26.75
2008
$27.50

Vehicles that display the DMV metal issued Disabled vet plate are exempt from the license fee.  Active members of the National Guard that display the DMV metal issued National Guard plate are assessed at 50% license fee.


Personal Property Tax Rate

The current rate as of 2013 is $8.75 per $100 of assessed value.  The Board of Supervisors set new tax rates by June 30th of the current year.

Previous rates:
2012 - $8.75
2011 - $8.50
2010 - $8.50
2009 - $8.50
2008 – $7.75


 Assessed Value
Vehicles are assessed by 30% of the average trade-in value out of the January National Automobile Dealers Association Guide (N.A.D.A).  Travel trailers, motor homes and utility/boat trailers are assessed on a percentage of cost as listed by the DMV.  No adjustments are made to valuations for high mileage.


 Filing Information

Pittsylvania County does not assess a penalty on individual persons for failing to file, however all owners of Personal Property are required by State Code 58.1-3518 to report any Personal Property to their local Commissioner of the Revenue office. 

Property to be reported includes motor vehicles, utility trailers, travel trailers and campers, boats and boat trailers, and mobile homes. 

Business owners need to report business personal property.  (see separate instructions for business filings)


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Personal Property Tax Relief Act "No Car Tax"

In 2005 The General Assembly repealed the Personal Property Tax Relief Act as adopted first in 1998.  For the tax year of 2006 The Commonwealth disbursed each tax locality a portion of the allotted $950 million tax relief to be applied to individuals on the first $20,000 of value for qualifying vehicles. 

Personal cars, motorcycles and pick-up or panel trucks under 7,501 gross pounds qualify for tax relief.  Business and farm use vehicles along with motor homes do not qualify for tax relief.  Any vehicle with a registered gross weight of 7, 501 pounds and greater does not qualify for any portion of the tax relief allocation. 

The amount of tax relief is set by the local governing body each year to distribute the state allotted relief among qualifying vehicles.

Tax Rates
2013 58%
2012 56%
2011 63%
2010
50%
2009
50%
2008
55%




 

Note:  Since Pittsylvania County uses a percentage of value, the assessed value shown on your tax bill is not the value the relief is based upon.  For qualifying vehicles valued at $1,000 or less (100% value) your obligation to pay this tax has been eliminated.

Using the assessment ratio of 30% of average trade-in to qualify for 100% reimbursement from the state your assessed value as shown on your tax bill would be $300.  Tax relief is limited to the first $6,000 of the assessed value as shown on your tax bill of any qualifying vehicle.

Business use vehicles do not qualify for tax relief under the current law.  If you have a question regarding the eligibility of a vehicle you may contact the Commissioner of the Revenue office or read the text of the law as adopted by the General Assembly at:

http://leg1.state.va.us/cgi-bin/legp504.exe?000+cod+TOC
Title 58.1 Chapter 35.1


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Active Duty Military
Any member of the armed forces with a legal domicile in Virginia, but is stationed in another state in compliance with military orders would not be subject to personal property in another state.  They would be required to pay personal property taxes to the Virginia locality where they maintain legal domicile or home of record, although the physical location of the vehicle or vehicles is outside of Virginia during this period of military service. (See the Soldiers' & Sailors Civil Relief Act)

 



 College Students 
Pursuant to State Code 58.1-3511 " …However, in the event that a motor vehicle is used by a full-time student attending an institution of higher education, and such use establishes that the motor vehicle is normally garaged at the location of the institution of higher education, the situs shall be the domicile of the owner of the motor vehicle, provided the owner presents sufficient evidence that he has paid a personal property tax on the motor vehicle in his domicile, upon request of the locality of the institution of higher education.”…

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Town Residents
There are three (3) towns located within Pittsylvania County.  They are the Town of Chatham, the Town of Gretna, and the Town of Hurt.  If you reside within the town limits you are required to pay Personal Property taxes to both the Town and the County.  Each local Town Council sets the tax rate for the respective Town.  You may contact them for the appropriate tax rate in question.  Town of Chatham (434) 432-9515 Town of Gretna (434) 656-6572 Town of Hurt (434) 324-4411

 

 Mobile Homes

Single wide mobile homes are classified as Personal Property.  Double wide mobile homes owned by the landowner are classified as Real Estate.  Double wide homes located on another person's land are classified as Personal Property.  All mobile homes are taxed at the Real Estate tax rate regardless whether they are classified as Real Estate or Personal Property.  The mobile homes are appraised during the General Reassessment conducted by the County every four years.  The tax rate is applied per $100 of appraised value.

Tax Rates

2013
.56 per $100
2012
.56 per $100
2011
.52 per $100
2010
.52 per $100
2009
.56 per $100
2008
.53 per $100

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