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. Trailers and vehicles that move into or out of the county from non-prorating jurisdictions are not.

Assessment Method

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.

High Mileage Deduction

In 2008, the Commissioner of the Revenue’s Office began accepting applications for high mileage deduction for vehicles. A high mileage deduction is for passenger vehicles and motorcycles only. The application must be filed each year to continue to receive a deduction.

Documentation is required for proof of high mileage. Acceptable documentation is: vehicle inspection report, oil change or service repair receipt from a dealership, vehicle care center, or service station. If you do not have either of the required documents, you may bring the vehicle to our office at the County Government Center for a visual verification of the vehicle's mileage. (A photo of the odometer is not acceptable.)

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.

Disabled Veteran Personal Property Tax Exemption

A Disabled Veteran may qualify for an exemption from Personal Property Tax on one motor vehicle if the following criteria is met:

The motor vehicle must be a passenger car, pickup or panel truck registered for personal use;
The motor vehicle must be owned by the veteran or jointly owned with a spouse; and,
The veteran must have been rated by the U. S. Department of Veterans Affairs to have a 100% service-connected, permanent and total disability.

The exemption is effective beginning January 1, 2021 or declaration date, if later.

For further information regarding the Disabled Veteran Personal Property Tax exemption, please call the Commissioner of the Revenue's Office.