If a car is being used by a college student the situs for personal property tax purposes is the domicile of the owner of the car. In this case, whether the car is owned by the student or the parent(s) the domicile is Chesterfield County; therefore, the car should be reported to Chesterfield County.
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The Board of Supervisors establishes a personal property tax rate each year. The tax rate may vary according to category.
Assessed value of the vehicle is $8,000
Assessed value of vehicle is $25,000
Note: If disposed prior to the 15th of the month, do not count that month. If after the 15th, you will need to count that month.
Yes. You must file a Volunteer Vehicle Certification Form (PDF) by January 31 of each tax year. There is a reduced tax rate applied to the vehicle's assessed value to determine the tax.
Note: If you purchase a vehicle after January 31st of the tax year there is no reduced tax allowed until the following year.
Yes, you must file a Volunteer Vehicle Certification form (PDF) with the Office of the Commissioner of the Revenue each time you replace a previously certified volunteer fire/rescue vehicle.
If your home of record is Chesterfield, Virginia then your vehicle(s) is subject to personal property tax in Chesterfield County, regardless of where the vehicle is garaged during active military service.
If your home of record is not Virginia, and your car is registered in Chesterfield County, you must provide our office with a Leave and Earnings Statement (LES) for January of the appropriate tax year to qualify for the military exemption. If you move your vehicle registration to Chesterfield County during the tax year you'll need to provide a current (LES).
Yes, if all of the following criteria are met:
No, to qualify for the tax exemption you must be a duly designated ecclesiastical officer of a particular church, religious association or denomination, and the vehicle must be used predominately for church purposes.
Proration is the method of taxation monthly for the portion of the calendar year personal property is owned and/or located in the jurisdiction.
Yes, all personal property is taxable, even unlicensed and/or inoperable vehicles. This property must be filed on or before the first business day of March, each year, for as long as you own it. However, you may Appeal Your Vehicle Assessment.