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Commissioner of the Revenue - Personal Property Tax Overview
 
Contact Us

Commissioner of the Revenue
The Honorable Joseph A. Horbal

Email Address 
cor@chesterfield.gov 

Mailing address
Commissioner of the Revenue
P.O. Box 124
Chesterfield, VA 23832-0908

Street Address
Commissioner of the Revenue
9901 Lori Road
Building 38, Room 165
Chesterfield, VA 23832
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Phone Numbers
(804) 748-1281
 

Fax Numbers
(804) 768-8649 Administration, Individual Personal Property
(804) 796-3236 Business License, Business Tangible Personal Property, Income Tax, Tax Relief

Hours
Monday - Friday
8:30 a.m. - 5 p.m.

 
Vehicle Services
Commissioner of the Revenue - Personal Property Tax Overview

What is it?

  • This tax is assessed on the value of motor vehicles, trailers and boats that are stored, garaged, or parked in Chesterfield County.
  • The Commissioner uses recognized pricing guides, such as the National Automobile Dealers Association Used Car Guide (NADA), as the basis for vehicle assessments .
  • The vehicle tax rate is $3.60 per $100 of assessed value. Vehicles are assessed for the number of months they are sited in Chesterfield County.

Car Tax Relief
The Personal Property Tax Relief Act of 1998 provides tax relief for passenger cars, motorcycles, and pickup or panel trucks having a registered gross weight of less than 7,501 pounds.

Assessment Methods
Most automobiles are assessed based on the clean loan value listed in the National Automobile Dealers Association (NADA) Official Used Car Guide, as of January 1. The minimum assessment is $100. A new vehicle is assessed using a percentage of its cost reported to DMV as basis for the motor vehicle sales tax.

Filing Information
All vehicles must first be registered with the Department of Motor Vehicles.  Vehicle owners, lessees, and purchasers of new vehicles must register their vehicles with the Commissioner of Revenue within 30 days of moving to Chesterfield County or the purchase of vehicle.  All vehicles are taxable based on ownership.  Personal Property taxes on motor vehicles are prorated on a monthly basis, while mobile homes are not.  For questions regarding mobile homes, please contact the Commissioner of the Revenue at 804-748-1281.

  • Deadlines - Personal Property tax returns must be filed on or before March 1 of each year.  Taxes are to be paid by the due date to avoid penalties and interest.
  • Penalties - Failure to register your vehicle(s) with Chesterfield County Commissioner of the Revenue will result in a late filing penalty of 10% and interest.

Frequently Asked Questions
This is a list of most commonly asked questions by subject matter.

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