Personal Property Filings

Effective for 2013: The Method of Filing Has Changed to File by Exception

The York County Board of Supervisors (BOS) has adopted Ordinance Number 13-3, which changed the method of filing personal property returns to "File by Exception." Therefore, 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 may be updated.

Business Personal Property, Manufactured (Mobile) Homes & Business License Filings

The due date for filing business personal property, machinery and tools, manufactured (mobile) homes, and Business and Professional Occupational License Tax (BPOL or Business License) is March 1st annually. A 10% penalty ($10 minimum, not to exceed the amount of tax) will be assessed on all returns (business personal property and business license) filed after the due date.

Filing forms are mailed annually during the first week of January. If you do not receive a form, please call 757-890-3381 or contact Ann H. Thomas, Commissioner of the Revenue, or email the office.

If you have questions regarding Personal Property Tax, Business Personal Property Tax or proration, call the Commissioner of the Revenue's Office at 757-890-3381 or email them.