Assessing Information
Assessment Methods for Personal Property
Chesterfield County levies a tax each calendar year on personal property with situs in the county. All property must first be registered with the Virginia Department of Motor Vehicles (DMV). The exception to this is boats, which must first be registered with the Department of Wildlife Resources or the U.S. Coast Guard and then must be registered with the Commissioner of the Revenue.
All property is taxable, based on ownership. Proration is the method of taxation monthly for the portion of the calendar year personal property is owned and/or located in the jurisdiction. Personal property taxes on automobiles, trucks, motorcycles, low speed vehicles and motor homes are prorated monthly. Boats, trailers and airplanes are not prorated. For questions regarding mobile homes, please contact the Commissioner of the Revenue at 804-748-1281 or email the Commissioner's Office.
Assessing Information
Personal Property tax is based on the value of motor vehicles, motorcycles, boats and trailers that are stored, garaged or parked in Chesterfield County using various pricing guides.
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.
Pricing Guides
The following pricing guides are used to determine your assessed value:
- NADA - National Automobile Dealers Association Official Guide, as of Jan. 1
- CPI - Collectible Vehicle Value Guide, as of Jan. 1
- ABOS - Marine Blue Book-Low Trade-In
High Mileage Process
Chesterfield County provides an assessment discount to vehicles that qualify as high mileage. The qualification is based on NADA mileage tables. The discount does not apply to motorcycles, motor homes, large trucks or trailers.
- Mileage tables change each year. Taxpayers must file annually until the mileage of the item reaches 245,001 miles
- One of the following must be provide as proof of mileage at or near Jan. 1 of each tax year state inspection receipt, oil change receipt or repair bill
- High Mileage Discount Tax Year 2023 Application (PDF)
Condition Process
Chesterfield County provides an assessment discount to vehicles that qualify under condition. The qualification is based on proof of condition (visual inspection/repair estimate) dated on or before Jan. 1 of the tax year. If noted on title by DMV, it will indicate salvage, rebuilt or water damage, a reduction of 10% of the NADA value will be issued.
- Vehicle Condition Discount Application (PDF)
- Vehicle Condition Certification Form (PDF) - required to be filed yearly
- Boat Condition Certification Form (PDF) - required to be filed yearly
Aircraft (Includes Helicopters and Hot Air Balloons) - Not Prorated
- Assessment based on the aircraft bluebook digest, using the wholesale figure
- Percentage of original cost based on year purchased
Automobiles and Trucks - Prorated
- Assessment based on NADA, clean loan value or the CPI - lowest value (fair value)
- NADA commercial truck guide (loan value)
- Percentage of original cost based on year of purchase
- Minimum assessment <15,000 lbs. $100
- Minimum assessment >15,000 lbs. $1,000
- Adjustments for condition as of Jan. 1 (visual inspection/repair estimate)
- Adjustments for condition (noted on title by DMV): indicating salvage, rebuilt or water damage - reduce NADA value by 10%
- Adjustments for mileage as of Jan. 1 if valued by NADA
Boats - Not Prorated
- Assessment based on ABOS Marine Blue Book Value
- Boats less than 18 feet in length, used for personal use and non-motorized, are exempt from personal property tax per county ordinance
- Boat Registration Form (PDF)
Heavy Equipment - Not Prorated
- Assessment based on percentage of original cost and year purchased
- Minimum assessment 14,999 lbs. and under $100
- Minimum assessment 15,000 lbs. and over $1,000
Low Speed Vehicles- Prorated
- Assessment based on percentage of original cost and year purchased
- Minimum assessment $100
Mobile Homes
Mobile homes are assessed based on price per square foot as determined in the Wingate Mobile Home Appraisal Guide (based on single and multiple sections rates).
Motor Homes/RVs - Prorated
Motor homes and RVs are not eligible for personal property tax relief.
- Assessment based on percentage of original cost and year purchased
- Minimum assessment $100
Motorcycles - Prorated
- Assessment based on NADA - Rough trade-In
- Percentage of original cost based on year purchased
- Minimum assessment $100
Trailers - Not Prorated
- Assessment based on percentage of original cost and year purchased
- Minimum assessment 14,999 lbs. and under $100
- Minimum assessment 15,000 lbs. and over $1,000
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Jenefer S. Hughes
Commissioner of the Revenue, MBA, ACA, MCR
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Commissioner of the Revenue
Physical Address
9901 Lori Road
Building 38, Room 165
Chesterfield, VA 23832
Mailing Address
P.O. Box 124
Chesterfield, VA 23832
Phone 804-748-1281
Fax Numbers
Administration, Individual Personal Property, Income Tax, Tax Relief
804-768-8649Business License, Business Tangible Personal Property
804-796-3236Hours
Monday - Friday
8:30 a.m. - 5 p.m.