Finance Home  |  Personal Property Taxes
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 Albemarle County levies a Personal Property tax on all taxable tangible personal property located in the County. Items of personal property that are taxable include: motor vehicles, motorcycles, boats, boat trailers, mobile homes, aircraft, campers, and utility trailers. The Personal Property tax rate is $4.28 per hundred of assessed value (0.0428).

 

The Personal Property tax is an ad valorem tax, which means that the tax amount is set according to the value of the property. Personal Property is assessed as of January 1 of each year using the following methods: 

 

Personal Property Type

Assessment Method

Vehicles and Motorcycles

N.A.D.A. Official Car Guide – Clean Trade-in Value

Mobile Home

Wingate Appraisal Guide

Trailers, Boats, Motor Homes, and Aircraft

Percentage of cost

Virginia law makes vehicles with an active Virginia registration taxable in the municipality where the vehicle is registered - even if the vehicle is garaged or parked in another state. Personal property tax applies to any vehicle normally garaged or parked in Albemarle County - even if the vehicle is registered in another state or county.

ALWAYS MAKE SURE THAT YOUR STATE VEHICLE REGISTRATION HAS YOUR CURRENT ADDRESS AND GARAGED JURISDICTION.


Prorating versus non-prorating localities:

 

In prorating localities, taxes are levied on personal property from the date of purchase or the date the item is registered in Virginia until the date the item is retitled out of state, sold, junked, or moved to another locality within Virginia. In a non-prorating locality, as long as the property is owned and located in that locality as of January 1, taxes are levied for the entire year. The County of Albemarle is a prorating locality.

Exceptions to the prorating standard:  

1.  The item is moved out to a non-prorating Virginia jurisdiction; then the tax is not prorated.

2.  The item is moved in from a non-prorating Virginia jurisdiction; then the item is taxable in the prior jurisdiction for the entire year.

3.  The item is moved out of Virginia and is not registered with the state where it is moved to.  

When moving from another state into Albemarle County:

Register the vehicle(s) with the Virginia Department of Motor Vehicles. Contact the County of Albemarle to ensure your vehicle has been added to the County’s tax rolls.

Obtain a Virginia State Inspection. This can be done at most service stations, look for the Inspection Station sign posted.

Taxation will begin as of the date you move to the County.

 

When moving to a non-prorating locality:

Update your address, garaged jurisdiction, and date of your move with the Department of Motor Vehicles. Notify Albemarle of your move, so that taxing status can be changed as of the end of the year. Taxation will cease as of December 31 of the current year.

 

When moving from a non-prorating locality please:

Update your address, garaged jurisdiction, and date of your move with the Department of Motor Vehicles. Contact the County of Albemarle to ensure your vehicle has been added to the County’s tax rolls. Notify your previous locality of your move.

Taxation will begin Jan 1 of the following year.

 

When moving to another state:

Register your vehicle(s) in your new state and submit to the County of Albemarle, Revenue Administration division, a copy of your new state’s registration clearly showing the date in which your vehicle(s) was registered in your new state. Your account will be adjusted to the date the vehicle was registered in your new state. This should be done within 30 days of your move. 

Please send your new registration via:  

Fax: (434) 296-5887

Email: albemarlecountyfinance@albemarle.org

Mail: County of Albemarle, Revenue & Taxation, 401 McIntire Road, Charlottesville, VA 22902

 


 

Personal Property Tax Relief Act of 1998 (PPTRA)

The Personal Property Tax Relief Act of 1998 (PPTRA), also referred to as car tax relief, provides tax relief to citizens on personal property taxes paid on the first $20,000 of value of qualifying vehicles.  For tax year 1998, the Commonwealth reimbursed taxpayers for personal property relief; for tax years 1999 to 2005, the Commonwealth reimbursed localities for personal property tax relief granted to citizens.  Beginning in tax year 2006, the Commonwealth provided localities with a "capped" amount to provide personal property tax relief to citizens. The amount of relief percentage is calculated every year based on the number of vehicles located in the County.

 

Vehicles qualifying for tax relief are noted on your tax bill and show a reduction for that portion.  Qualifying vehicles that have been assessed at $1,000 or less, are paid in full by the PPTR.  

 

The following Personal Property items DO NOT qualify for the Personal Property Tax Relief Credit:

  • Leased vehicles used for business
  • Any vehicle under a business name or used for business purposes (if more than 50% of mileage is used as business expense or more than 50% of depreciation with the vehicle is deducted)
  • Motor homes
  • Mopeds
  • Boats
  • Any type of trailer
  • Farm Use Vehicles
  • Any vehicle showing a gross weight of 10,001 or more on DMV's records
  • The cost of the vehicle is expensed pursuant to Section 179 of the Internal Revenue Service Code.   

Personal Property Tax Reduction Schedule (past 5 years):

 

Tax Year

Reduction

2014

59.0%

2015

57.0%

2016

51.0%

2017

51.0%

2018

50.0%

 

If your vehicle is improperly qualified or you are uncertain whether your vehicle would be eligible, contact us at (434) 296-5851, Option #3, or click here to e-mail the department.


  

Vehicle Decals and the Vehicle License Fee (VLF)

Effective 01-01-2009, vehicle decals are no longer required to be displayed on windshields. A Vehicle License Fee (VLF) replaced the former Decal Fee. This fee is billed annually along with the 1st half Personal Property tax bill.


  

PERSONAL PROPERTY AND VLF EXEMPTIONS

Virginia Law allows the exemption of personal property taxes in the following cases:

¤  MILITARY PERSONNEL - Both Tax and VLF

Military personnel qualify if their home of record is not Virginia. The exemption applies to all vehicles owned or leased by the service member and/or the spouse of the service member. The service member must present proof of his/her home of record (LES  or Statement from Commanding Officer) every year in order to qualify for the exemption. 

¤  CERTAIN NON-PROFIT ORGANIZATIONS – Tax, not VLF

¤  PERMANENT ANTIQUE AND VINTAGE PLATES – Both Tax and VLF Exempt

¤  DISABLED VETERAN TAGS – VLF Exempt

¤  PRISONER OF WAR TAGS – VLF Exempt

¤  NATIONAL GUARD – 50% FLS Discount

¤  FARM VEHICLES – VLF Exempt


  

FOR MORE INFORMATION:

Call the Revenue Administration - Assessments Division at (434) 296-5851, Option #3. Fax: (434) 296-5887