Personal Property Tax

ATTENTION: Vehicle Value Increases for Tax Year 2022

York County citizens may notice that their vehicle value has increased for 2022, resulting in a higher tax bill than in previous years.  This is a direct result of the COVID-19 pandemic, which created supply and demand issues for the automotive industry and has impacted locality vehicle values state-wide.

The 'Code of Virginia', Title 58.1-3515 states that the "tax day" in Virginia is January 1st annually.  Title 58.1-3503 requires that all assessments be uniform and a recognized pricing guide be utilized.

In York County, vehicle assessments are ascertained from the 'NADA Official Used Car Guide' or 'NADA Official Older Used Car Guide'.  Vehicles are assessed using 100% of the "clean loan value" listed in the guide for the specific year, make and model of each vehicle and no additions are made for condition, mileage or extra options. 

For more information regarding vehicle valuations, please see the "Used Vehicle Values" Memorandum (PDF).  You may also wish to read the article "When Will Car Prices Come Back to Earth?" from Car and Driver.

All cities and counties in Virginia have a personal property tax. York County taxes apply to: 

  • Boat trailers *
  • Boats
  • Business equipment, machinery and tools
  • Business furniture
  • Camping trailers *
  • Mobile homes **
  • Recreational vehicles * 
  • Utility trailers * 
  • Vehicles *
    • Buses
    • Cars
    • Motor homes
    • Motorcycles
    • Trucks

* You may be subject to a prorated personal property tax if you purchase or sell an item or move into or out of York County during the year. Tax bills are due annually, June 25 and December 5.
** Mobiles homes that are moved into York County during the year may be subject to a prorated personal property tax assessed on a quarterly basis.

Important News for Boat Owners - Personal and Business
Effective Tax Year 2017 and After

The York County Board of Supervisors adopted Ordinance O17-2 to reduce the Personal Property Tax Rate on all boats to $0.000000001 per $100 value, thereby eliminating the tax on boats beginning Tax Year 2017. Previously, the tax rate on boats under 5 tons was $4.00 per $100 value and the tax rate on boats over 5 tons was $1.00 per $100 value. Boats and their value will appear on the tax bill, however, the tax due will be $0.00 for the entire tax year (first half due June 25th and second half due December 5th, annually).