Does my vehicle qualify for the high mileage reduction on personal property vehicles?
If your vehicle has over 100,000 miles on it, it may qualify for the high mileage reduction and you may apply for a reduction from your personal property taxes. To apply, you must submit your latest state inspection receipt for the vehicle with your annual personal property form by February 1 of each year to:
The Commissioner of the Revenue’s Office
P.O. Box 819
Bowling 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.

Show All Answers

1. Who has to pay personal property tax?
2. What is considered taxable personal property?
3. What is the personal property tax based on?
4. Who sets the personal property tax rate?
5. How is personal property assessed?
6. What are the current Personal Property Tax Rates?
7. Is Caroline County a prorating locality?
8. How does proration affect me?
9. Does it matter if I buy or sell my vehicle within the beginning or end of the month?
10. When must I file a tax return on my personal property?
11. Is there a penalty for filing a tax return late?
12. What happens if I don't file a personal property return?
13. My personal property tax bill reads “DELINQUENT TAXES,” what does this mean?
14. What happens if I sell a vehicle during the year?
15. What happens if I move out of Caroline County?
16. What happens if I move into Caroline County from another Virginia county during the year?
17. When is my personal property tax payment due?
18. Is there a penalty for paying my personal property tax late?
19. What is a supplemental bill?
20. I recently purchased a new vehicle, how do I register it in the County?
21. What are my tax obligations if I am on active military duty maintaining Caroline County as my legal residence?
22. 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?
23. At the dealership, I paid them to register my vehicle with DMV. Was my car registered with Caroline County as well?
24. Does my vehicle qualify for the high mileage reduction on personal property vehicles?
25. Does my vehicle qualify for the Car Tax Relief?