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.
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| County | Surry | 3.75 | 6/5 | 1/1 | No | Motor vehicles only | ||||||||||||||
| County | Sussex | |||||||||||||||||||
| County | Tazewell | 2.00 | 12/5 | 1/1 | No | All personal property | 66,681 | 2,515 | ||||||||||||
| County | Warren | 4.28 | 6/5 | 12/5 | 1/1 | Yes | All personal property | x | x | x | x | x | x | x | x | x | 35,690 | 2,400 | ||
| County | Washington | 1.70 | 11/20 | 1/1 | No | All personal property | 47,629 | 1,738 | ||||||||||||
| County | Wise | |||||||||||||||||||
| County | Wythe | 2.22 | 12/5 | 1/1 | No | All personal property | ||||||||||||||
| County | York | 4.00 | 6/25 | 12/5 | 1/1 | Yes | All personal property | x | x | x | x | x | x | x | x | x | 86,417 | 3,641 | ||
| Town | Rocky Mount | 0.51 | 2/28 | 1/1 | No | All personal property | 6,304 | 500 |