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Commissioner of the Revenue - Personal Property Tax - FAQ
 
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 - FAQ
Assessment and Tax Calculation  

Who sets the personal property tax rate?  

The Board of Supervisors establishes a personal property tax rate each year. The tax rate may vary according to category.

 

How do I calculate the tax I must pay?  

See Steps to Calculating your Tax 

 
Boat Registration  

Is my watercraft taxable if it's not registered with the Game and Inland Fisheries?  

Yes. All watercraft are taxable whether registered or not, except for wind surfers.

 
College Students  

I have a child enrolled as a full-time student at Virginia Tech. He will be driving one of my vehicles each year. Do I register this vehicle in Montgomery County or here in Chesterfield County where I live?  

If the car is titled in the parent's name then it should be registered, and taxes paid, to Montgomery County for each year that the child is a full time student and drives the car to VA Tech. However, if the vehicle is titled in the child's name it should be registered, and taxes paid, to Chesterfield County.
 
Fire/Rescue Volunteers  

Do I get a tax break for being a fire/rescue volunteer?  

Yes. You must file a Volunteer Vehicle Certification form by January 31 of each tax year. There is a reduced tax rate applied to the vehicle's assessed value to determine the tax. However, if you purchase a vehicle after January 31 st of the tax year there is no reduced tax allowed until the following year.
 

Do I need to file another Volunteer Vehicle Certification form if I replace a certified vehicle during the tax year?  

Yes, you must file a Volunteer Vehicle Certification form with the Office of the Commissioner of the Revenue each time you replace a previously certified volunteer fire/rescue vehicle.
 
Military  

Where do I pay personal property taxes if I am in the military and my home of record is Virginia?  

If your home of record is Virginia, AND your car is registered in Chesterfield County then your vehicle(s) are subject to personal property tax in Chesterfield County, regardless of where the vehicle is garaged during active military service.

Where do I pay personal property taxes if I am in the military and my home of record is NOT Virginia?  

If your home of record is not Virginia, and your car is registered in Chesterfield County, you must provide our office with a Leave and Earnings Statement (LES) for January of the appropriate tax year to qualify for the military exemption. If you move your vehicle registration to Chesterfield County during the tax year you'll need to provide a current (LES).

Do I qualify for the military exemption if the vehicle is jointly owned?  

Yes, if ALL of the following criteria are met:

  1. One owner is an active-duty military service member, and the co-owner is the military service member’s spouse.
  2. The active-duty military service member’s home of record is NOT Virginia.
  3. The spouse resides here in Chesterfield County temporarily to be with their military spouse who is here on military orders.
  4. Must maintain a legal residence in your home state.
  5. Must submit a Military Spouses Residency Relief Form.
 

Does my non-military spouse qualify for the exemption if the vehicle is titled solely in his/her name? 

Yes, if ALL of the following criteria are met:

  1. The owner of the vehicle is the spouse of an active-duty military service member.
  2. The active-duty military service member’s home of record is NOT Virginia.
  3. The spouse resides here in Chesterfield County temporarily to be with their military spouse who is here on military orders.
  4. Must maintain a legal residence in your home state.
  5. Must submit a Military Spouses Residency Relief Form.

 
Ministers  

Do I qualify for the vehicle tax exemption if I substitute as pastor at churches in the Richmond area?  

No, to qualify for the tax exemption you must be a duly designated ecclesiastical officer of a particular church, religious association or denomination, AND the vehicle must be used predominately for church purposes.
 
Move/Sell Vehicle(s)  

What is proration?  

Proration is the method of taxation on a monthly basis for the portion of the calendar year personal property is owned and/or located in the jurisdiction. Chesterfield prorates vehicles, motorcycles and recreational vehicles. All other property is not prorated (i.e. boats, trailers, mobile homes, airplanes, and camper trailers).

 

If I sell or dispose of a vehicle what steps do I take?  

See  Vehicle Purchase or Disposal 

 

If I move to or from another locality within Virginia what must I do?  

See  Moved To or From Another VA Locality 

 
Unlicensed/Unused Vehicle(s)  

If my personal vehicle is unused or unlicensed, do I still need to register and pay personal property taxes?  

Yes, all personal property is taxable, even unlicensed and/or inoperable vehicles. This property must be filed on or before the first business day of March, each year, for as long as you own it. However, you may Appeal Your Vehicle Assessment.

 
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