If you have recently purchased or sold a personal property (cars, trucks, etc.) in Albemarle County, please read the following instructions closely to make sure that your personal property records with the County are correct.

Virginia state law §46.2-600 requires that you notify the Department of Motor Vehicles (DMV) within thirty days of purchase or transfer of a motor vehicle by calling the DMV at (804) 497-7100 or visit the DMV website at www.dmvnow.com. Personal property tax assessments are based on the date the information was received by the DMV.

After you have contacted the DMV, contact the Office of Revenue Administration to update your account status and adjust your billing as necessary.

AIRCRAFT 

Aircraft must be registered with the FAA and include a hangar location where the aircraft is primarily based.  Aircraft registered in Albemarle County is subject to Personal Property taxation.  Assessments are based on Year of Purchase, not model year.   First year assessment is 12.5% of Cost if sited in Albemarle County. Subsequent years are assessed at 90% of prior year assessment. If acquired prior to establishing taxable situs in Albemarle County, calculate first year assessment by reducing each year by 90% of prior years’ assessment until the assessment would be the same as if it had situs in Albemarle County since purchase.  The minimum assessment for all years is $1,000.  Current year assessments for items based on percentage of cost should not exceed prior year assessment except under unusual circumstances. 

If you have acquired a new aircraft, or relocated an existing aircraft to Albemarle County, please complete the County registration form HERE, or through the digital form link HERE

CONTACT THE OFFICE OF REVENUE ADMINISTRATION:

• Phone: (434) 296-5852
• Email: Tax@Albemarle.org