Assessing Information

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Assessment Methods for Personal Property

Chesterfield County levies a tax each calendar year on personal property with situs in the county. All property must first be registered with the Virginia Department of Motor Vehicles (DMV). The exception to this is boats, which must first be registered with the Department of Game and Inland Fisheries or the U.S. Coast Guard and then must be registered with the Commissioner of the Revenue. 

All property is taxable based on ownership. Personal Property taxes on automobiles, trucks, motorcycles, low speed vehicles and motor homes are prorated monthly. Boats, trailers and airplanes are not prorated. For questions regarding mobile homes, please contact the Commissioner of the Revenue at 804-748-1281 or email the Commissioner's Office.

Assessing Information
Personal Property tax is based on the value of motor vehicles, motorcycles, boats and trailers that are stored, garaged or parked in Chesterfield County using various pricing guides.

Pricing guides used to determine your assessed value

  • NADA - National Automobile Dealers Association Official Guide as of Jan. 1
  • CPI - Collectible Vehicle Value Guide as of Jan. 1
  • ABOS - Marine Blue Book-Low Trade-In

Automobiles and Trucks - Prorated

  • Assessment based on NADA, clean loan value or the CPI - lowest Value (fair value)
  • NADA commercial truck guide (loan value)
  • Percentage of original cost based on year of purchase
  • Minimum assessment <15,000 lbs. $100
  • Minimum assessment >15,000 lbs. $1,000
    • Adjustments for condition as of Jan. 1 (visual inspection/repair estimate)
    • Adjustments for condition (noted on title by DMV): indicating salvage, rebuilt or water damage - reduce NADA value by 10%
    • Adjustments for mileage as of Jan. 1 if valued by NADA

Motorcycles - Prorated

  • Assessment based on NADA - Rough trade-In
  • Percentage of original cost based on year purchased
  • Minimum assessment $100

Low Speed Vehicles- Prorated

  • Assessment based on percentage of original cost and year purchased
  • Minimum assessment $100

Motor Homes/RVs - Prorated (No PPTR)

  • Assessment based on percentage of original cost and year purchased
  • Minimum assessment $100

Boats - Not Prorated

  • Assessment based on ABOS Marine Blue Book Value
  • Effective Jan. 1, 2017 - Boats less than 18 feet in length, used for personal use and non-motorized are exempt from personal property tax per county ordinance
  • Boat Registration Form (PDF)

All Trailers - Not Prorated

  • Assessment based on percentage of original cost and year purchased
  • Minimum assessment 14,999 lbs. and under $100
  • Minimum assessment 15,000 lbs. and over $1,000

Mobile Homes

Mobile homes are assessed based on price per square foot as determined in the Wingate Mobile Home Appraisal Guide (based on single and multiple sections rates).

Aircraft (Includes Helicopters and Hot Air Balloons) - Not Prorated

  • Assessment based on the aircraft bluebook digest, using the wholesale figure
  • Percentage of original cost based on year purchased

Heavy Equipment - Not Prorated

  • Assessment based on percentage of original cost and year purchased
  • Minimum assessment 14,999 lbs. and under $100
  • Minimum assessment 15,000 lbs. and over $1,000

Business Personal Property - Not Prorated

Assessment based on a percentage of original cost and year purchased.

Machinery and Tools Used in a Manufacturing or Processing Business - Not Prorated

Assessment based on a percentage of original capitalized cost.

High Mileage Process
Chesterfield County provides an assessment discount to vehicles that qualify as high mileage. The qualification is based on NADA mileage tables. The discount does not apply to motorcycles, motor homes, large trucks or trailers.

  • Mileage tables change each year. Taxpayers must file annually until the mileage of the item reaches 245,001 miles
  • One of the following must be provide as proof of mileage at or near Jan. 1 of each tax year:
    • State inspection receipt
    • Oil change receipt
    • Repair bill

Condition Process