Since 1870, the Virginia Constitution has required that the post of Treasurer be an elected office, making the local Treasurer accountable directly to the citizens.

The Treasurer is responsible for collecting revenues in the form of taxes and fees.  These revenues include:

Revenues transmitted from other sources, such as sales and use taxes from the State or grants received from the Federal government, are delivered directly to the Treasurer's office.  The Treasurer maintains the County's bank accounts and invests any idle cash balances in secure investments that allow the County to make the best possible use of available cash resources.  The Treasurer takes action to collect revenues that are due to the County including supervising the use of legal action that may be necessary to compel payment.

The Treasurer disburses funds in payment of claims against the County in compliance with the Code of Virginia and as budgeted, authorized and directed by the Board of Supervisors.  The Treasurer must manage the County's available cash balances to ensure that adequate funds are on hand to pay claims as they come due.

The Treasurer collects and receives taxes and other payments due to the State of Virginia from local citizens. Such payments are reported and transmitted to the State Treasury on a regular basis. The State reimburses localities for a share of the Treasurer's compensation and the cost of the Office's staff and operating expenses.

The Treasurer reports on the finances of the County to the Board of Supervisors on a monthly basis.

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Real Estate Taxes

Real estate taxes are due semiannually with due dates of June 5th and December 5th.  The Treasurer sends tax bills at least fourteen days prior to the due date, but it is the responsibility of the taxpayer to inquire for the amount due if a bill is not received.  Real estate bills which are requested by a mortgage company are sent directly to that organization.  If you receive a real estate bill and your mortgage company should be paying, you should forward the bill to the mortgage company.

First half and second half tax bills reflect ownership as of January 1 of the taxable year.  Property owners must notify the Commissioner of the Revenue office if a mailing address needs to be changed within the year.  If you receive a bill for any property that you have sold, please forward the bill to the current owner.  For information call 804-633-9835 or 804-633-9834 or e-mail the Commissioner of the Revenue

2009 Tax Rates

Tax Type	Rate
Real Estate	$ .53/$100 assessed value
Personal Property	6.25/$100 assessed value*
Motor Carriers	3.50/$100 assessed value
Machinery & Tools	3.50/$100 assessed value

Taxes are due semi-annually by June 5 and December 5.  Questions regarding property assessments should be directed to the Commissioner of the Revenue.

*Personal property taxes are assessed at 40% of the NADA average retail value, giving an effective tax rate on personal property of $2.50/$100 assessed value.

In addition, residents of the Town of Bowling Green are assessed additional taxes which are paid directly to the town.  The rates provided here do not reflect those additional assessments.

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REAL ESTATE TAX EXEMPTIONS

SPECIAL ASSESSMENT FOR LAND PRESERVATION

Certain agricultural and forestal land qualifies for assessment at a "use value" rather than "market value".  Applications for, or revalidations must be filed with the Commissioner of the Revenue by November 1 for the following year.  For more information, please call 804-633-9834.

REAL ESTATE TAX ASSISTANCE FOR SENIORS AND DISABLED HOMEOWNERS

Certain elderly and disabled persons are allowed Exemptions of Real Estate Taxes on their homes.  The head of household or spouse occupying the dwelling and owning title thereto must be sixty-five (65) years or older on December 31 of the year immediately preceding the taxable year or must be permanently and totally disabled.  To find out if you may qualify for an exemption please contact the Commissioner of the Revenue at 804-633-9834.

Applications must be made prior to March 1 for each taxable year.

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VEHICLE LICENSE FEES

Cars and pickup trucks, with an empty weight of 4,000 pounds or less	$23.00
Cars and pickup trucks, with an empty weight greater than 4,000 pounds	28.00
Motorcycle	18.00
Motor vehicles registered for exclusive farm use, having gross weight of 7,500 pounds or more	15.00
Trailers, one- or two-wheel, flatbed or open type pulled or towed by a car or pickup, having a gross weight not exceeding 5,000 pounds	6.50
Boat trailers	6.50
Trucks, tractors, trailers, or semitrailer not designed for transportation passengers	Call Treasurer's office for amount
Camping Trailers/Living Quarters	23.00

Vehicle License Fees are due annually by March 31. All prior year personal property taxes must be paid before decals will be issued. Avoid waiting in line by purchasing your decal by mail. You may download the Vehicle Decal Application form from this site, complete and mail with your payment and a self-addressed stamped envelope to the Treasurer’s office.

Decals may be purchased in person beginning February 15 at the Treasurer's office, 119 Ennis Street, Bowling Green.  Any individual, firm or corporation, leasing or having in their control a motor vehicle housed in Caroline County and registered with the Department of Motor Vehicles must purchase a county decal.

Residents of the Town of Bowling Green must purchase a town decal for their vehicles.  Town decals may be purchased at the Town Hall beginning February 15 and must be displayed no later than March 31.  For more information, call 804-633-6212.

Port Royal Town auto decals may be purchased at the town hall beginning March 1 and must be displayed no later than April 15. For information, call 804-742-5331.

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DOG LICENSES

On November 30, 2006 the Board of Supervisors approved a price increase for dogs that were not spayed or neutered. In addition to the regular need to bring in a receipt for rabies vaccination, the customer should have documentation that their animal has been spayed or neutered. The new fee for animals not spayed or neutered is $10.00. This increase does not apply to kennel dogs.

Individual dog - Spayed/Neutered with Certificate	$5.00
Not spayed or neutered	10.00
Kennel ( up to 20 dogs)	25.00
Kennel ( up to 50 dogs)	50.00

Dog tags are available November 1 and must be on your dog by January 1.  Tags are required for all dogs four (4) months old and older and are due annually.  Proof of current rabies vaccination is required.

Dog tags may be purchased at the Caroline County Rabies' clinics held in the fall or at the Treasurer's office, 119 Ennis Street, Bowling Green.

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CAROLINE COUNTY KEY DATES

January 15	Estimated Tax Payment #4 Due (Treasurer's office)
January 31	Deadline for Purchasing Dog Tags (Treasurer's office)
February 1	Deadline for Filing Declaration of Tangible Personal Property form (Commissioner of the Revenue's office)
February 15	Decals go on sale (Treasurer's office)
March 1	Business License Application renewal due (Commissioner of the Revenue's office)  Tax Relief for Elderly Renewal Due (Commissioner of the Revenue's office)
March 31	Deadline for Purchasing Decals (Treasurer's office)
May 1	State Income Tax Due (Commissioner of the Revenue's office)  Estimated Tax Payment #1 Due (Commissioner of the Revenue's office)
June 5	First half Real Estate and Personal Property Taxes due (Treasurer's office)
June 15	Estimated Tax Payment #2 Due  (Treasurer's office)
September 15	Estimated Tax Payment #3 Due  (Treasurer's office)
November 1	Revalidation and New Land Use Applications Due (Commissioner of the Revenue's office)  Dog Tags go on Sale (Treasurer's office)
December 5	Second half Real Estate and Personal Property Taxes due (Treasurer's office)

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PERSONAL PROPERTY

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 owned as of January 1.  Values are established by NADA average retail and/or a percentage of cost based on purchase date.  The Commissioner of the Revenue's office is the only office that has the authority to make an adjustment to an assessment.

Personal property taxes are due semiannually with due dates of June 5th and December 5th.  The Treasurer sends tax bills at least fourteen days prior to the due date, but it is the responsibility of the taxpayer to inquire for the amount due if a bill is not received.

Proration- Caroline County is a non prorating county, therefore, tax on motor vehicles owned January 1 is due for the entire year.  However, if a Caroline taxpayer moves to a prorating locality, the State Code states in part: "Any person who moves from a non prorating locality to prorating locality in a single year shall be entitled to a personal property tax credit in the prorating jurisdiction if (i) the person was liable for personal taxes on a motor vehicle and has paid those taxes to a non prorating locality and (ii)the owner replaces for any reason the original vehicle upon which taxes are due to the non prorating locality for the the same tax year. The prorating locality shall provide a credit against the total tax due on the replacement vehicle in an amount equal to the tax paid to the non prorating locality for the period of time commencing with the disposition of the original vehicle and continuing through the close of the tax year in which the owner incurred tax liability to the non prorating locality for the original vehicle.

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PERSONAL PROPERTY TAX RELIEF ACT OF 1998 2000 EDITION

On April 24, 1998, the Virginia General Assembly passed legislation that was signed into law creating a plan that allows the County to reduce the personal property taxes paid by individuals on certain motor vehicles.  The law will apply this year to personal property taxes due for tax year 2005.

The tax relief act does not eliminate the personal property tax.  It does, however, provide for a reduction in the local Personal Property Tax for 2005.  The reduction is 70% of the taxes on the first $20,000 of assessed value of qualifying vehicles.  Taxpayers who own qualifying vehicles with a value of $1,000 or less will be eliminated.  Since Caroline County assesses vehicles at 40% of average retail value, vehicles with a taxable value of $400 or less will have the tax eliminated.  Taxes on the value in excess of $20,000 are paid to the county and not subject to the reduction.  The reduction will appear on the County's tax bill as "Tax Relief".

The tax relief applies to privately owned passenger cars, motorcycles and pickup or panel trucks, gross weight less than 7,501 pounds, used for non-business purposes.  If the vehicle is depreciated on a tax return, it will not receive the reduction in tax.  Taxpayers who lease a vehicle and use it for personal rather than business use will also receive the reduction.

For more information, call the Treasurer's office 804-633-5291.

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WHERE TO PAY YOUR TAXES

Taxes can be paid at the Treasurer's office, 119 Ennis Street, Bowling Green during regular business hours, Monday through Friday, 9:00 AM to 5:00 PM.  There is also a mail slot at the Treasurer's office to drop off payments after hours.

Avoid waiting in line by mailing your taxes by the due date.  A convenient return envelope is enclosed with your bill.  The official US postmark will be used as the posting date.

Taxes for the exact amount printed on the bill can also be paid at the following locations:
Union Bank & Trust - Bowling Green, Ladysmith, and Port Royal branches

Tax payments may be made weekly, monthly, or quarterly.  If you are interested in making payments in this manner, please call the Treasurer's office at 804-633-5291, by E-Mail, or by mail at:

P. O. Box 431
Bowling Green, VA. 22427

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PAYMENT BY CREDIT CARD

You can pay your taxes by credit card using one of the following convenient methods:

By Telephone:  Dial 1-888-2PAY-TAX (1-888-272-9829) from any touch-tone phone.  You will need the jurisdiction code for Caroline County (1064), your tax bill number, a valid credit card number, and a daytime telephone number.  This service is available 7 days a week, 24 hours a day. (Visa, Mastercard, American Express, Discover)

On-line:  Click here  to pay your taxes on-line through a secure server.  (Visa, Mastercard, American Express, Discover)

Click here to learn more about Credit Card Payments.

A convenience fee will be charged for each credit card payment.

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FREQUENTLY ASKED QUESTIONS ABOUT CAROLINE COUNTY TAXES

Real Estate

Personal Property

Vehicle Decals

Dog Tags

State Income Tax

Frequently Asked Questions about Real Estate Tax

How are the assessments on each parcel determined?

Every four years, a general reassessment is conducted in accordance with Section 58.1-3252 of the Code of Virginia.  An appraisal firm is contracted to reappraise every parcel at its fair market value, which is based upon a sales study completed by the appraisal company.  These assessments are effective for four years unless a change is made such as boundary adjustments, division of property, change in zoning, court orders, and new construction.

Why can't we change the value of a property when requested by the taxpayer?

The Attorney General's office opined that values adopted by the Board of Assessors who oversees the reassessment cannot be changed until the next reassessment without changes being made in the size of the property, rezoning, or new construction.

When is the next general reassessment?

The last general reassessment was conducted during 2005 and became effective January 1, 2006.  The next one will be conducted during 2009 to become effective January 1, 2010.

What is the process for challenging an assessment made during reassessment?

When the reassessing of each parcel has been completed, the Board of Assessors holds hearings.  At the completion of their hearings, a Board of Equalization is established to review any complaints.  Once the Board of Equalization has completed its duties, the only option is to petition the Circuit Court in accordance with Section 58.1-3984 of the Code of Virginia.

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Who sets the real estate tax rate?

The Board of Supervisors establishes a real estate tax rate each year.

When is my real estate tax payment due?

Taxes on all real estate will be due in equal semi-annual payments on June 5 and December 5 based on the assessed value January 1.  Corrections to the original assessments are taxed as supplemental tax bills.  These are billed at various times during the year, due 30 days after the billing.  A supplement for new construction during the year will be billed in January of the following year, due 30 days after the billing.

Is there a penalty for paying my real estate tax late?

Yes. A penalty of 10% of the assessed tax will be added to the taxes due. In addition, interest will be due on both  the tax and penalty, at a rate of 10% per annum until paid.

Why can't you change my name on the tax bill since I got married last year?

The real estate tax bills are based on the land book prepared by the Commissioner of the Revenue.  Changes to the land book take place when there is a transfer of ownership of property.  The Commissioner's Office obtains deed transfers, deeds of correction, and other records from the Clerk of the Circuit Court.  In order to change the name on a tax bill, a deed of correction must be recorded with the Clerk of Circuit Court.

Why is the former owner's name on my tax bill when I have a deed showing that I own the property?

The Commissioner of the Revenue prepares the land book based on property ownership and assessed values as of January 1.  If a property transfers ownership during the year, every effort is made to update the real estate records so that the tax bill is sent in care of the new owner.  The following January 1, all transfers of property ownership will be reflected on the new land book.

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Frequently Asked Questions about Personal Property Taxes

Who has to pay personal property tax?

Anyone who has personal property garaged or located in Caroline County on January 1.

What is considered taxable personal property?

Automobiles, trucks, trailers, mobile homes, motorcycles, aircraft, recreation vehicles, boats, outboard motors, farm machinery, antique cars, business equipment, and machinery and tools used in the manufacturing process.  Business vehicles, leased vehicles and personal leased vehicles, normally garaged in Caroline County, are taxable regardless of the location of the business.

What is the personal property tax based on?

The tax is based on the assessed value of the property being taxed.  The value shown on the tax bill is 40% of the assessed value.

Who sets the personal property tax rate?

The Board of Supervisors establishes a personal property tax rate each year. The tax rate may vary according to category.

How is personal property assessed?

The assessed value of personal property is based on a recognized pricing guide if available or a percentage of the original cost. The pricing guide used for motor vehicles is the National Automobile Dealers Association Assessment Guide. The value taken from the books is the average retail.

When must I file a tax return on my personal property?

Taxpayers who have vehicles located in Caroline County on January 1 must file with the Commissioner of the Revenue by February 1.  Taxpayers having tangible personal property employed in a trade, business, or profession (Furniture, fixtures, machinery and tools) located in Caroline County on January 1 must file an itemized list of the personal property and/or equipment giving the date of acquisition and the original purchase price by February 1.  Taxpayers must also file a tax return by February 1 for mobile homes, campers, boats, outboard motors, farm machinery and aircraft.

Is there a penalty for filing a tax return late?

Yes. A late filing penalty of 10% of the tax assessed is imposed and added to the tax bill for returns filed after the deadline. If the assessed tax is less than $10.00 the late filing penalty is imposed in the amount of the tax.  A late filing penalty in the amount of $10.00 is imposed for assessed tax between $10.00 and $100.00.  If a vehicle is registered with the DMV indicating that a Caroline County jurisdiction or you filed a return last year, there will be a form set mailed to you detailing each motor vehicle, trailer or boat  filed the previous year. The pre-printed information on these forms should be changed if incorrect. If you do not  receive the forms, contact the Commissioner of the Revenue Office. "I didn't get the form" does not excuse the late filing penalty.

What happens if I don't file a personal property return?

Since assessment if based on information you provide, if none is provided, the Commissioner of the Revenue is required by law to assess the property based on the best information available which will result in a tax due on June 5 and December 5.  This is called a statutory assessment.

What happens if I sell a vehicle during the year?

The tax liability for the vehicle will be due for the year.  Caroline County is a non-prorating locality, meaning that the tax liability is established on January 1 of each year.  There is no tax adjustment made for vehicles sold during the year.

What happens if I move out of Caroline County?

Within Virginia: 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 still be liable to Caroline County for the full year.  You should notify the new jurisdiction that you are moving from a non-prorating locality so that you will not be billed by both localities.

Outside Virginia: If you move outside Virginia, you are liable to Caroline County for the full year. To avoid problems, make sure you cancel your Virginia tags and register in your new state of residence before January 1 of the year following  your move.

What happens if I move into Caroline County from another Virginia county during the year?

New residents who move to Caroline County are not taxed on personal property for the year of their move.  If you moved from another Virginia locality, you will be liable to that jurisdiction for the entire year since Caroline County is non-prorating.

When is my personal property tax payment due?

Taxes on all personal property located in Caroline County on January 1 will be due in equal semi-annual payments on June 5 and December 5.  Corrections to the original assessments are taxed as supplemental tax bills.  These are billed at various times during the year, due 30 days after the billing.

Is there a penalty for paying my personal property tax late?

Yes. A penalty of 10% of the assessed tax, not the net tax due after tax relief, will be added to the taxes due. In addition, interest will be due on both  the tax and penalty, at a rate of 10% per annum until paid. The county will not issue county decals while any personal  property taxes remain unpaid.

What are my tax obligations if I am on active military duty maintaining Caroline County as my legal residence?

Under the Soldiers' and Sailors' Civil Relief Act, your tax liability would be to Caroline County regardless of where you are stationed or where your personal property may be garaged during the year.

As an active duty member of the military will I be taxed for personal property in Caroline County if I maintain a legal domicile in a state other than Virginia?

No. You would not be taxed in Caroline on personal property registered in the name of the service person only.  However, personal property registered jointly with a non-military  member would be taxable both for personal property taxes and county decals if the same tax was not paid to their  legal domicile.  Military personnel must present a copy of the current leave and earnings statement.

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How old does my puppy have to be to buy a dog tag for him?

When a puppy is four (4) months old it is required to have a Dog License.

What does a dog license cost?

An annual license for a dog is $5.00. A kennel of one (1) through twenty (20) dogs is $25.00 and a kennel of twenty (20) through fifty (50) is $50.00.

What do I need to get a dog license?

You must present a certificate of vaccination, properly executed and signed by the licensed veterinarian performing the vaccination, specifying the date of the vaccination, the date required for revaccination, a brief description of the dog and the name and address of the animal's owner.

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When may I renew my Caroline County decal?

Renewal of county decals begins on February 15 at the Treasurer's Office located at 119 Ennis Street in Bowling Green. Decals must be displayed on the vehicle by April 1. All outstanding personal property taxes must be paid before any decal is issued.

When must I obtain a Caroline County decal for a newly purchased vehicle?

Within 10 days after date of purchase. To purchase a county decal, you must present a valid state vehicle registration to the Treasurer.

I am a new Virginia resident of Caroline. How soon must I obtain a county decal?

You must purchase a county decal within 30 days after moving into the county.

If I transfer state plates from one vehicle to another, may I use the old decal on the new vehicle?

No. If you sell the vehicle on which you bought a current county decal and have purchased another vehicle, you must remove the county decal from the vehicle being sold or traded. Within 10 days, present the new registration and old decal, or parts thereof, by mail or in person to the Office of the Treasurer. A new decal will be issued for $3.00 provided that no personal property taxes are outstanding.

When I sign over my vehicle title to a new owner is there anything else I need to do so I won't have to pay tax on it the next year?

Yes. The back of your state registration instructs you to notify the DMV of the disposition of the vehicle by returning the registration card. If you don't notify them they will send your old vehicle to us in our computer update and we will be obligated to tax you again. This is an important detail that can cause great aggravation at tax time.

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If I move into Caroline County from another jurisdiction after January 1, is that jurisdiction's county decal valid for the remainder of the year?

No. You will need to exchange it for a Caroline County decal within 30 days. There is a $3.00 transfer fee when presented with the old decal, or parts thereof.

As an active duty member of the military will I be charged for a decal in Caroline County if I maintain a legal domicile in a state other than Virginia?

No. You may obtain a free decal for each vehicle registered in the name of the service person only.  You must present a copy of the current leave and earnings statement to receive a decal.  However, if the vehicle is registered jointly with a non-military member, you will be charged the appropriate fee for each decal.

If my vehicle is unused or unlicensed, do I still need a decal?

No. County law requires a decal for every motor vehicle, trailer, and semitrailer intended to be operated on the highway.

If I am a Resident of an incorporated town, do the same rules for purchasing a decal apply?

Contact your town official for details.

• Bowling Green - 633-6212
• Port Royal - 742-5331

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