Personal Property Tax
Pay My Personal Property Tax
There are a number of convenient ways for Pittsylvania County residents to pay their personal property taxes, including:
Why Is My Bill Higher This Year?
Tax bills were recently mailed out, and citizens may have noticed an increase in the personal property tax bill on their vehicles.
The Pittsylvania County Board of Supervisors DID NOT increase the tax rate. The simplest explanation is that assessed vehicle values have gone up and tax relief from the State has been proportionately reduced.
The Pittsylvania County Commissioner of the Revenue follows valuations from the National Automobile Dealers Association (NADA), and those values for used vehicles have generally increased during the pandemic due to heightened demand and a limited supply of new vehicles.
In terms of vehicle tax relief provided from the General Assembly, Pittsylvania County's share has been proportionately reduced due to an increase in the total value of owned vehicles in Pittsylvania County.
Here's a fictional example of what this would look like for a particular bill:
In 2019 a 2013 Volvo was valued at $6000 and the tax due was $400. The the State applied relief was 48%, so the tax bill for 2019 was $208.00. The 2020 NADA edition increased my vehicle value to $6600; therefore, the new tax bill increased to $440. Concurrently, the total value of vehicles registered in the County increased by 5%, from $200M to $210M; therefore, the proportionate amount of available State tax relief, which is an amount set more than a decade ago, is reduced. In this example, we’ll assume tax relief net reduction of 2% from 48% to 46%. To summarize, the tax bill goes up to $440 and tax relief is reduced to 46%, meaning that the new tax bill is $237.60, an increase of $29.60.
Pittsylvania County is not a pro-rating jurisdiction. This means the assessment made by this office is based upon residency and ownership as of January 1 of the tax year. If you are a resident as of January 1, you are liable to Pittsylvania County for the taxes for the entire year.
If you change residency during the year to a pro-rating jurisdiction, be sure to advise them you were taxed in Pittsylvania County for the entire tax year. If you move to Pittsylvania County after January 1, you will be liable to the locality in which you resided as of January 1. You should reflect this information when you register the vehicle with the Commissioner of the Revenue Office.
If you trade or sell a vehicle after January 1, you will be taxed only on the vehicles you owned as of January 1. Any change made during the year will be reflected in the following year and our office should be notified of the change in addition to notifying DMV.
Personal Property Tax Rate
The current rate as of 2018 is $9.00 per $100 of assessed value. The Board of Supervisors set new tax rates by June 30 of the current year.
Pittsylvania County does not assess a penalty on individual persons for failing to file. However all owners of personal property are required by State Code 58.1-3518 to report any personal property to their local Commissioner of the Revenue Office.
Property to be reported includes motor vehicles, utility trailers, travel trailers and campers, boats and boat trailers, and mobile homes.
Business owners need to report business personal property. (See separate instructions for business filings.)
Active Duty Military
Any member of the armed forces with a legal domicile in Virginia that is stationed in another state in compliance with military orders would not be subject to personal property in another state. They would be required to pay personal property taxes to the Virginia locality where they maintain legal domicile or home of record even though the physical location of the vehicle or vehicles is outside of Virginia during this period of military service. (See the Service Members Civil Relief Act.)
Pursuant to State Code 58.1-3511, vehicles taken to other localities by students of institutions of higher education are taxed in one of two ways, depending on who's name the vehicle is registered under.
- In Pittsylvania County. If the vehicle is owned by the parents that still live in Pittsylvania County, then that is where the vehicle should be counted for personal property tax
- Where the institution is located. If the vehicle is registered in the student's name, then the locality where the college or university is located could assess and tax it there instead of in Pittsylvania County.
There are 3 towns located within Pittsylvania County. They are the Town of Chatham, the Town of Gretna, and the Town of Hurt. If you reside within the town limits, you are required to pay personal property taxes to both the town and the county. Each local town council sets the tax rate for the respective town. You may contact them for the appropriate tax rate in question: Town of Chatham at 434-432-8153; Town of Gretna at 434-656-6572; and Town of Hurt 434-608-0554.
Single wide mobile homes are classified as personal property. Double wide mobile homes owned by the landowner are classified as real estate. Double wide homes located on another person's land are classified as personal property. All mobile homes are taxed at the real estate tax rate regardless whether they are classified as real estate or personal property.
The mobile homes are appraised during the general reassessment conducted by the county every 4 years. The tax rate is applied per $100 of appraised value.