Personal Property Tax

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.

Personal Property Filings

The York County Board of Supervisors (BOS) adopted 'File by Exception', with Ordinance 13-3, which changed the method of filing personal property returns.  Any person who moves into York County or purchases a new vehicle, trailer, semi-trailer, boat or watercraft should register their property with the Commissioner of the Revenue.  After the item has been registered with the Virginia Department of Motor Vehicles or the Commission of Game and Inland Fisheries, no additional returns will be required unless there is a change in situs or status.

The owner of a motor vehicle, trailer, semi-trailer, boat or watercraft shall notify the Commissioner of the Revenue within 60 days whenever there is:

• A change in the name or address of the person or persons owning or leasing taxable personal property
• A change in the status of personal property
• Any change in the use of a vehicle which affects the eligibility requirements for Personal Property Tax Relief
• Any other change affecting the assessment or levy of the personal property tax on motor vehicles, trailers, semi-trailers, boats or watercraft for which a return has been filed

It is necessary to provide the Title, State Registration, or bill of sale when registering vehicles.  If you sell or trade a vehicle, please notify the Commissioner of the Revenue and the Virginia Department of Motor Vehicles so their records are updated.

Method of Vehicle Assessments

Assessments are based on the clean loan value as listed in the January Eastern Edition of the J.D. Power Official Used Car Pricing Guide or J.D. Power Official Older Used Car Guide. If your vehicle is inoperable or severely mechanically damaged, you may appeal the assessed value of your vehicle by providing 2 estimates from 2 automobile dealers as to the value of the vehicle on January 1 of the tax year. These values must be provided on the automobile dealer's letterhead and signed by an official of the dealership, not an employee.

In the event the vehicle cannot be appraised at or by a dealership, you may substitute 2 estimates from repair facilities, on their letterhead, signed by an official of the firm. However, if the future operation of a vehicle is doubtful, or if you junked it, notify DMV in order for the registration to be removed. 

Proration

Effective for 2013, trailers and semi-trailers are now considered proratable items. The Board of Supervisors (BOS) has adopted Ordinance Number 13-3, which allows for the proration of trailers and semi-trailers. Previously, only motorized vehicles were prorated.

Therefore, when any person acquires or disposes of a motor vehicle, camping trailer, utility trailer, boat trailer or semi-trailer with a situs in York County, the property will be subject to a prorated tax. This means you pay tax based on the number of months you own the property in York County, unless it is moved to or from a non-prorating locality.

Moving Out of State

Effective July 1, 1998, the Code of Virginia, Title 58.1, Section 3511, requires that when you move out of Virginia, you must first provide proof of vehicle registration in the new state of residence before requesting proration of your tax bill. The bill will be prorated using the date registered in the new state.