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Business vehicles, leased vehicles and personal leased vehicles, normally garaged in Caroline County, are taxable regardless of the location of the business.
Proration applies only to motor vehicles, trailers, boats, boat motors, motor homes and camping trailers.
Personal Property Tax Relief - 52%
If you are a new Caroline County resident, you will only be taxed for the months you live in Caroline unless the county you moved from is a non-prorating locality. New residents who move to Caroline County from a non-prorating county will not be taxed again on already taxed personal property. Any newly acquired property, after moving to Caroline County, will be taxed in Caroline.
If within the Virginia Department of Motor Vehicles (DMV) records your vehicle is registered with Caroline as the Garage Jurisdiction, you will be billed from Caroline County.
Furthermore, as of January 1, 2013 any newly acquired vehicle, whether purchased or transferred to the county, must be registered with the Commissioner of the Revenue’s office.
Now, the personal property tax will be prorated on a monthly basis for property you own and/ or have registered in the county. If you sell or transfer a vehicle out of Caroline County, the tax will be adjusted (prorated on a monthly basis) upon notification provided by you to the Commissioner of the Revenue and Department of Motor Vehicles (DMV).
If the tax has been paid, the appropriate amount of tax will be refunded or it may be credited against any of your other personal property taxes due during the same year.
Taxpayers must also file a tax return by February 1 for mobile homes, campers, boats, outboard motors, farm machinery and aircraft. Property subject to proration must be filed with the Commissioner of the Revenue within 30 days of the purchase or move-in date to Caroline County.
For more information, visit the Commissioner of the Revenue page.
If a vehicle is registered with the Department of Motor Vehicles (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 preprinted information on these forms should be changed if incorrect.
"I didn't get the form" does not excuse the late filing penalty. If you do not receive the forms, contact the Commissioner of the Revenue Office.
For more specific information or to arrange a payment agreement to get caught up on your taxes, please contact Sharon Mitchell in the Compliance Department.
Contact the Commissioner of the Revenue.
Outside Virginia: If you move outside Virginia, you are liable to Caroline County for the months the vehicle is registered with DMV as garaged in Caroline County. To avoid problems, make sure you cancel your Virginia tags and register in your new state of residence as soon as possible following your move.
Corrections to the original assessments (including prorated property) are taxed as supplemental tax bills. These are billed at various times during the year and are due 30 days after the billing.
If your vehicle has higher than average mileage, it may qualify for the high mileage reduction. To apply, you must submit your latest state inspection receipt for the vehicle every year to:
The Commissioner of the Revenue’s OfficeP.O. Box 819Bowling Green, VA 22427
Note, the discount only applies when a copy of your latest state inspection receipt is filed on or before February 1 of each year.
The high mileage assessment reduction will be taken from the National Automobile Dealers Association (NADA) January 1 official guide. The amount of the assessment reduction will vary according to the class and age of the vehicle. The value shown in the NADA mileage table will be adjusted from the assessed value. The personal property tax rate will then be applied to the reduced assessment.
Please note, the high mileage reduction does not apply to motorcycles, motor homes, large trucks or trailers.