Tangible Personal Property Tax General Information

Among Virginia localities that impose a tangible personal property tax, the tax rate per $100 of assessed value is reported. Additionally, the tax due dates, and the effective date of assessment are reported, with specification of whether these dates apply to all types of personal property or just motor vehicles. 

Localities may or may not prorate personal property taxes. For those that offer proration, the applicable categories of personal property tax within that locality are reported. And among the localities that track property using ownership accounts, the total number of personal property ownership accounts, as well as the subset that are business accounts within the locality are reported.

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Type Locality Personal property tax rate/$100 Personal property tax due date(s) Personal property tax due date(s) Personal property tax due date(s) Effective date of assessment Personal property tax prorated Due date and option terms Boats Business motor vehicles Campers Mobile homes Motor vehicles Motorcycles Other Recreational Vehicles Trailers Trucks Number of all personal property accounts Number of business accounts
City Bristol 2.60 12/5 1/1 No All personal property 14,113 782
City Charlottesville 4.40 6/5 12/5 1/1 Yes All personal property x x x x x x x 26,958 4,283
City Chesapeake 4.08 6/5 6/30 7/31 1/1 Yes All personal property x x x x x x x
City Covington 3.08 6/5 12/5 1/1 No All personal property 4,011 442
City Danville 3.45 6/5 12/5 1/1 Yes All personal property x x x x x x x x 39,670 6,881
City Emporia 5.00 7/1 1/1 Yes All personal property x x x x x 3,030 107
City Fairfax 4.13 10/5 1/1 Yes All personal property x x x x x x x 27,941 3,472
City Falls Church 0.05 10/5 1/1 Yes All personal property x x x x x x x x x
City Franklin 4.50 12/5 1/1 Yes Motor vehicles only x x x x x x x x x x
City Fredericksburg
City Galax 2.25 12/5 1/1 No All personal property 7,744 446
City Hampton 4.50 6/25 12/25 1/1 Yes All personal property x x x x x x x x x 243,013 8,303
City Harrisonburg 3.45 12/5 1/1 No All personal property 23,036 4,023
City Hopewell 3.50 2/15 1/1 Yes All personal property x x x x x x x x
City Lexington 4.25 6/5 12/5 1/1 Yes All personal property x x x x x x x x 4,659 502
City Lynchburg 3.80 6/5 12/5 1/1 Yes All personal property x x x x x x x x 41,652 1,702
City Manassas 3.60 10/5 1/1 No All personal property
City Newport News
City Norfolk 4.33 6/5 12/5 3/31 1/1 Yes All personal property x x x x x x x 208,522 15,290
City Norton
City Petersburg 4.90 2/28 6/10 1/1 Yes Motor vehicles only x x x x x x x x
City Poquoson
City Salem 3.40 5/31 1/1 Yes All personal property x x x x x x x 18,892 2,137
City Staunton 2.90 12/5 1/1 No All personal property 19,055 2,241
City Suffolk 4.25 12/5 1/1 Yes All personal property x x x x x x x x 83,805 9,021
City Virginia Beach 4.00 6/5 1/1 Yes All personal property x x x x x x x 575,488 25,285
City Waynesboro 3.25 12/5 1/1 No All personal property 20,159 1,608
City Williamsburg
City Winchester 4.80 6/5 12/5 1/1 Yes All personal property x x x x x x x 29,286 5,558
County Accomack 3.72 6/5 12/5 1/1 Yes All personal property x x x x x
County Albemarle 4.28 6/25 12/5 1/1 Yes All personal property x x x x x x 92,560 6,092
County Alleghany 2.98 12/5 1/1 No All personal property 1,499 107
County Amelia 4.25 11/1 1/1 No All personal property
County Amherst 3.45 12/5 1/1 No All personal property
County Appomattox 3.00 6/5 12/5 1/1 No All personal property
County Arlington 5.00 10/5 1/1 Yes All personal property x x x x x x x x x 195,037 6,233
County Augusta 2.60 12/5 1/1 No All personal property 66,254 2,482
County Bath
County Bedford 2.35 12/5 1/1 Yes All personal property x x x x x x x 80,930 3,780
County Botetourt
County Brunswick 3.75 12/5 1/1 No All personal property 12,470 987
County Buchanan 1.95 5/1 1/1 No All personal property 44,030 1,423
County Buckingham 4.05 12/5 1/1 No All personal property 12,984 926
County Campbell 3.95 6/5 12/5 1/1 No All personal property 78,135 2,783
County Caroline 0.35 6/5 12/5 1/1 Yes All personal property x x x x x x x 30,894 1,920
County Carroll 2.30 12/5 1/1 No All personal property
County Charlotte 3.46 12/5 6/5 7/1 No All personal property
County Chesterfield
County Clarke
County Craig 3.50 12/5 1/1 No All personal property 5,129 220
County Culpeper 3.50 12/5 1/1 Yes x x x x x x x 50,585 5,719
County Cumberland 4.50 11/15 1/1 No All personal property 7,995 576
County Dickenson 1.85 12/5 No All personal property 12,928
County Dinwiddie 4.60 6/5 12/5 1/1 Yes All personal property x x x x x x x x 40,869 2,583
County Fairfax 4.57 10/5 2/15 1/1 Yes All personal property x x x x x x x x 1,034,559 38,018
County Fauquier 3.45 10/5 1/1 Yes All personal property x x x x x x x
County Floyd 3.20 12/5 1/1 No All personal property 12,637 1,425
County Fluvanna
County Franklin 2.41 12/5 1/1 No All personal property 57,562 4,500
County Frederick 4.23 6/5 12/5 1/1 Yes All personal property x x x x x x x x x 159,604 6,514
County Giles 12/5 1/1 No All personal property
County Gloucester 3.10 6/30 12/5 1/1 Yes All personal property x
County Goochland 3.75 6/5 12/5 1/1 Yes All personal property x x x x x x x 61,060
County Grayson 2.25 6/5 1/1 No All personal property
County Greene
County Greensville 5.00 12/5 1/1 No All personal property
County Henrico 3.35 6/5 12/5 1/1 Yes All personal property x x x x x x x x
County Henry 1.55 12/1 1/1 No All personal property 40,191 1,693
County Highland 2.75 12/5 1/1 No All personal property 2,434
County Isle of Wight 4.50 6/5 12/5 1/1 Yes All personal property x x x x x x x x x 35,852 666
County James City 4.00 6/5 12/5 1/1 Yes All personal property x x x x x x x x 78,000 5,300
County King & Queen 3.94 12/5 1/1 No All personal property 6,824
County King George 3.25 6/5 12/5 1/1 Yes All personal property x x x x x x x x
County King William 3.15 1/15 1/1 No All personal property 16,423
County Lee 1.95 10/31 1/1 No All personal property 26,996 2,056
County Loudoun 4.15 5/5 10/5 1/1 Yes All personal property x x x x x x x x 299,295 28,376
County Louisa 2.43 12/5 1/1 No All personal property
County Lunenburg 3.80 6/5 12/5 1/1 No All personal property 20,460 553
County Madison 3.40 12/5 1/1 No All personal property
County Mathews 3.70 12/5 1/1 Yes All personal property x x x x x 18,911 1,340
County Mecklenburg 3.30 6/5 12/5 7/1 No All personal property 29,044 1,185
County Middlesex 2.60 12/5 1/1 No All personal property 15,785 645
County Montgomery 2.55 12/5 1/1 Yes All personal property x x x x x x x x 63,731 5,772
County Nelson 2.79 6/5 12/5 1/1 Yes All personal property x x x x x x x x
County New Kent 3.10 12/5 1/1 No All personal property
County Nottoway 4.12 12/5 1/1 No All personal property 11,104 517
County Orange 2.20 12/5 1/1 No All personal property 66,288 1,125
County Patrick 1.71 12/5 12/5 12/5 1/1 No All personal property
County Pittsylvania 9.00 6/10 12/10 1/1 No All personal property 49,621 2,115
County Powhatan 3.60 6/5 11/5 1/1 Yes All personal property x x x x x x x
County Prince George 3.90 6/5 1/1 Yes All personal property x x x x x x x 27,182 1,910
County Prince William 3.70 10/5 1/1 Yes All personal property x x x x 359,615 10,458
County Pulaski 2.35 10/15 1/1 No All personal property 55,497 1,665
County Rappahannock 3.80 12/5 1/1 No All personal property 6,146 300
County Roanoke 3.40 5/31 1/1 Yes All personal property x x x x x x x 257,610 1,836
County Rockbridge 4.25 10/5 1/1 Yes All personal property x x x x x x x x 20,327
County Shenandoah 4.11 6/5 12/5 1/1 No All personal property 78,615 4,903
County Southampton 5.00 12/5 1/1 Yes All personal property x x x x x x x x x 14,891 484
County Spotsylvania
County Stafford 5.72 6/5 12/5 1/1 Yes All personal property x x x x x x x x 109,127 7,290