Personal Property Tax
Pittsylvania County is not a pro-rating jurisdiction. What this means is 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, but 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, although the physical location of the vehicle or vehicles is outside of Virginia during this period of military service. (See the Soldiers' and Sailors Civil Relief Act.)
Pursuant to State Code 58.1-3511 " …However, in the event that a motor vehicle is used by a full-time student attending an institution of higher education, and such use establishes that the motor vehicle is normally garaged at the location of the institution of higher education, the situs shall be the domicile of the owner of the motor vehicle, provided the owner presents sufficient evidence that he has paid a personal property tax on the motor vehicle in his domicile, upon request of the locality of the institution of higher education.”…
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 434-432-9515; Town of Gretna 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.
Previous Tax Rates
|2018||$0.62 per $100|
|2017||$0.59 per $100|
|2016||$0.59 per $100|
|2015||$0.59 per $100|
|2014||$0.59 per $100|
|2013||$0.56 per $100|
|2012||$0.56 per $100|