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car PERSONAL PROPERTY TAX

Return to the Commissioner of the Revenue


  • ALL OWNERS OF PERSONAL PROPERTY ARE REQUIRED PURSUANT TO STATE AND LOCAL LAW, TO FILE SUCH PERSONAL PROPERTY WITH THE COMMISSIONER OF THE REVENUE ON OR BEFORE FEBRUARY 1 OF EACH YEAR IN CAROLINE COUNTY.


  • THE TAX RELIEF ACT DOES NOT ELIMINATE THE PERSONAL PROPERTY TAX.


  • PERSONAL PROPERTY TAX APPLIES AT VARYING RATES TO THE ASSESSED VALUE OF TANGIBLE PERSONAL PROPERTY, I.E., AUTOS, TRUCKS, TRAILERS, MOBILE HOMES, AIRCRAFT, RECREATION VEHICLES, BOATS, BUSINESS EQUIPMENT, MACHINERY AND TOOLS.


  • RECOGNIZED PRICING GUIDES AND/OR A PERCENTAGE OF COST BASED ON PURCHASED DATE ESTABLISH VALUES.


  • THE COMMISSIONER OF THE REVENUE'S OFFICE IS THE ONLY OFFICE THAT HAS THE AUTHORITY TO MAKE AN ADJUSTMENT TO AN ASSESSMENT.


  • PERSONAL PROPERTY TAX EXAMINERS SCREEN ALL RETURNS. THE OFFICE IS ON-LINE WITH THE DIVISION OF MOTOR VEHICLES. THIS TOOL ASSISTS IN THE ACCURACY OF INDIVIDUAL PERSONAL PROPERTY ASSESSMENTS.

  • CAROLINE IS A PRORATING COUNTY AS OF JANUARY 1, 2013. Proration is the method of taxation on a monthly basis for the portion of the calendar year personal property is owned and/or located in Caroline County including unlicensed or inoperable vehicles.
    For current citizens the tax will be prorated on a monthly basis, when you notify the Commissioner of the Revenue and the Virginia Department of Motor Vehicles. The appropriate amount of tax already paid will either be refunded or credited by the treasurer, at your option, against the tax due on any personal property acquired during the same tax year. This is an important Note: The Commissioner's office must know specifically about your transaction in order to act on it.
    New residents who move to Caroline County from a non-prorating county in Virginia and have already filed their personal property in their previous county will not be taxed again on that same property. Any personal property acquired after moving to Caroline County must be taxed from the date of purchase.
    If you move to a non-prorating county within Virginia, you will be liable to Caroline County for the full year. If you move to a prorating county, you will be liable to Caroline County for the amount of time you lived here and will be responsible for filing and paying taxes to the new county from the time you move there. If you move outside Virginia, you are liable to Caroline County for the time you resided in Virginia. However, you must make sure you cancel your Virginia tags and register in your new state of residence within 30 days of your move or your liability will remain with Caroline County.


  • THE PERSONAL PROPERTY TAX RELIEF ACT OF 1998 WILL PROVIDE FOR A REDUCTION IN YOUR LOCAL TAX. UNLESS THE GENERAL ASSEMBLY WOULD VOTE OTHERWISE. THE REDUCTION OF THE TAXES APPLIES TO THE FIRST $20,000.00 OF ASSESSED VALUE ON QUALIFYING VEHICLES. TAXES ON THE VALUE IN EXCESS OF $20,000.00 ARE PAID TO THE COUNTY AND NOT SUBJECT TO THE REDUCTION. THE REDUCTION WILL APPEAR ON THE COUNTY’S TAX BILL. VEHICLES USED FOR BUSINESS DO NOT QUALIFY. (SEE BUSINESS TAXES.)


  • THE CAROLINE COUNTY BOARD OF SUPERVISORS SETS ALL TAX RATES.


FOR ASSISTANCE WITH PERSONAL PROPERTY CONCERNS, CONTACT YOUR PERSONAL PROPERTY TEAM MEMBER BY PHONE, E-MAIL, FAX OR US MAIL.

YOUR PERSONAL PROPERTY TEAM MEMBERS FOR CAROLINE COUNTY ARE:

  • CHRISTY NILO
    804-633-4055
    Email

  • CHRISTINA AMBROSE
    804-633-4531
    Email

  • LINDA SHARP
    804-633-8031
    Email


  • KEISHA FREEMAN
    804-633-1087
    Email


ALL EXAMINERS MAY BE REACHED BY FAX USING 804-633-3480 OR US MAIL: P. O. BOX 819, BOWLING GREEN, VIRGINIA. 22427 THE COMMISSIONER ALWAYS WELCOMES YOUR COMMENTS. YOU MAY CONTACT SHARON CARTER BY USING THE FAX OR PHONE NUMBERS ABOVE OR scarter@co.caroline.va.us DIRECT ON-LINE ASSISTANCE TO THE VIRGINIA DEPARTMENT OF MOTOR VEHICLES WWW.DMV.STATE.VA.US

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