Personal Property

The Commissioner of the Revenue's Office is responsible for the taxation of individual and business vehicles, recreational vehicles, boats, mobile homes, aircraft, and business personal property.

Personal Property Important Dates
  • Form 762 (PDF) (Return of Tangible Personal Property) - return on or before March 1
  • Personal Property Taxes on all categories - 1st half - due June 5th, 2nd half - due December 5
For any further questions, please do not hesitate to contact the Personal Property Department at 540-743-3840.

Motor Vehicles
Page County taxes motor vehicles, motorcycles, trailers, and motor homes. All vehicles registered in the county through the Department of Motor Vehicles are subject to taxation. Page County is a "prorating" jurisdiction which means you are assessed for the number of months in which the vehicle is located within the county and/or the number of months the vehicle is owned. However, trailers, as well as vehicles that move into or out of the county from non-prorating jurisdictions are not. Page County began prorating motor vehicles in 1997.

Assessment
Autos, trucks, and motorcycles are based on the loan value of the vehicle using a uniform pricing guide known as NADA (National Automobile Dealers Association Blue Book). Any vehicles that cannot be valued using this guide are assessed using our Depreciation Schedule (PDF). Trailers, motor homes and heavy trucks are assessed using this same methodology. The minimum assessment of all motor vehicles is $100.

Personal Property Tax Relief Act (PPTRA)
Personal Property Tax Relief Act is available to vehicles that are used for personal use. The relief is also only given up to the first $20,000 of value for personal vehicles. The reimbursement percentages for those vehicles valued at $1,001 through $20,000 are eligible for 30% relief. Vehicles that are assessed $1,000 and under will be eligible for 100% tax relief.

Qualifying vehicles must fit all of the following criteria:
  • Automobiles, motorcycles, and trucks with a gross weight of 7,500 pounds or less
  • Owned or leased by natural persons who are responsible for the payment of the personal property tax; and
  • Used less than 50% for non-business purposes.
Non-qualifying vehicles are as follows:
  • Any other vehicle not listed above and trucks with a gross weight greater than 7,500 pounds
  • Owned or leased in the name of a business
  • Used in a business and matching any of the following items:
    • More than 50% of the mileage for the year is for business purposes and is deducted for federal income tax purpose or reimbursed by an employer
    • More than 50% of the depreciation associated with the vehicle is deducted as a business expense
    • The cost of the vehicle pursuant to 179 of the Internal Revenue Service Code (which by definition requires 50% or greater business use)
    • The vehicle is leased by a natural person and used for non-business purposes but the lessor pays personal property taxes through a contractual agreement.
Note: When truck tags are placed on a motor vehicle for the uses of pulling or hauling, this causes the weight of the vehicle to exceed 7,500 pounds and in turn disqualifying the vehicle for tax relief.

Change in Status
This office files by exception which means that you do not have to report purchases or sales of motor vehicles. We obtain the information through the Department of Motor Vehicles, and update our records weekly. Individuals must notify DMV of any changes in the following:
  • Change in ownership
  • Change in address
  • Change in name
  • Salvaged, abandoned, disabled, etc.
Other Personal Property
Page County taxes boats, business furniture and fixtures, campers, heavy business equipment, computer equipment, golf carts, vending machines, boat trailers, and any untagged trailers.
Other Personal Property items are reported to the Commissioner of the Revenue's Office using the Form 762 (PDF) (Page County Return of Tangible Personal Property). It is required to return this form on or before March 1 of the tax year. Report only the property owned and located in Page County as of January 1 of the taxable year.

Boats are registered with the Department of Game and Inland Fisheries and a report is sent to our office annually. Large companies are required to report their asset listings for our review. All small businesses shall report a copy of the Schedule C - Depreciation and Amortization Schedule attached to the Form 762 (PDF). These items are valued using our Depreciation Schedule (PDF).

Machinery & Tools
Page County taxes machinery and tools used by manufactures and processors. Machinery and Tools are reported to the Commissioner of the revenue's Office using the Form 762 (Return of Tangible Personal Property). It is required to return this form on or before March 1 of the tax year. Report only the property owned and located in Page County as of January 1. All businesses are required to attach a copy of their asset listing for our review.

The value is determined by the total cost of the machinery and then depreciated by 40%, to see Depreciation Schedule (PDF). To qualify for the machinery and tools rate you must be engaged in the following criteria:
  • Manufacturing
  • Mining
  • Processing or reprocessing
  • Radio or television broadcasting
  • Dairy
  • Dry cleaning or laundry business
Motor Carriers
Page County taxes all Motor Carriers and the Trailers used to carry freight. Motor Carriers are reported to the Commissioner of the Revenue's Office through the Department of Motor Vehicles. Value is determined by the cost of the motor carrier and then depreciated by year.

Mobile Homes
Page County taxes all single-wide and double-wide mobile homes. Mobile Homes are reported to the Commissioner of the Revenue's Office through the Department of Motor Vehicles and through the processing of Building Permits. They also are reported using the Form 762 (PDF) (Return of Tangible Personal Property). It is required to return this form on or before March 1 of the tax year. Report only the property owned and located in Page County as of January 1.

Change in Status
Any change in ownership, destruction (fire, etc.), and location of mobile home shall be reported to this office. Double-wide homes that have been converted to real estate should be reported to the Department of Motor Vehicles and owners should return their title. To transfer a double-wide to real estate it must meet certain criteria set forth by the Code of Virginia, and owners must obtain a copy of the transfer request.

Assessment
Values are determined by a firm that the Board of Supervisors hires during each General Reassessment. The year, make, size and condition are the key factors in determining the value of mobile homes. Effective tax year 2008, the County has adopted an ordinance to prorate real estate taxes, which includes mobile homes. Method of prorating Mobile Homes is as follows:
  • Doublewide to real estate in middle of year will be prorated for number of months up until the date the mobile home was converted.
  • Mobile home destroyed, burned, or removed from property (not sold) will be prorated as to the date in which it occurred or the Commissioner viewing the property.
  • Any "new" mobile homes (originated from DMV or building permit) purchased from January 2 through October 31 will be supplemented in starting November 1 of the tax year. Those added from November through December will be assessed starting January 1 of the following year.
Any transfer of ownership will not be prorated.

Aircraft
Page County taxes all aircraft located within the county. All aircraft are reported to the Commissioner of the Revenue's Office by the local Airport as well as AIRPAC. They also are reported using the Form 762 (PDF) (Return of Tangible Personal Property), click here. It is required to return this form on or before March 1 of the tax year. Report only the property owned and located in Page County as of January 1.

Aircraft is valued using the Aircraft Blue Book.