Proration / Assessments

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.

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. Questions regarding the assessed value of vehicles may be directed to 757-890-3381.