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Personal Property Taxes
The Commissioner of the Revenue's Personal Property
Tax Team is responsible for the assessment of taxes on individual and
business vehicles, recreational vehicles, boats, mobile homes, aircraft,
and rental tax on daily passenger cars.
In addition, the Personal Property Tax Team administers
boat decals, residential parking permits, and yard sale permits.
We also have added DMV Select services. These services
include the titling and registering of vehicles, the issuance of license
plates, the ordering of specialty plates, and the processing of name and
address changes as well as voter registrations.
Personal Property Tax Rates
Autos, trucks, motorcycles and utility trailers are assessed on a
prorated basis using the National Automobile Dealers Association (NADA) Blue Book value |
$4.25 per $100.00 |
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Recreational Vehicles are assessed using the
NADA Recreational Vehicle Appraisal Guide |
$1.50 per $100.00 |
Personal pleasure boats
are assessed using the
ABOS Marine Blue Book low estimated trade-in value |
$0.50 per $100.00 |
Commercial boats are assessed using the following methods:
- Coast Guard Vessel data
- Virginia Game and Inland Fishery
- ABOS for assessment only
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$1.50 per $100.00 |
Aircraft are assessed using the
Aircraft Blue Book |
$2.40 per $100.00 |
Mobile Homes are assessed using the
Virginia Mobile Home Appraisal Guide |
$1.11 per $100.00 |
Leased vehicles, such as cars and trucks, are taxable as personal property |
$4.25 per $100.00 |
There is no personal property tax on daily vehicle rentals. |
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