Frequently Asked Questions

An application can be obtained by:

• Downloading a Veteran's Tax Relief Application (PDF)
• Calling the office at 804-748-1281
• Stopping by the office:
  • Commissioner of the Revenue
    9901 Lori Road
    Building 38, Room 165
    Chesterfield, VA 23832

• Attach to your veteran’s tax relief application.
• A copy of the Certificate of Disability that you receive from the Department of Veteran Affairs.
• A valid Virginia Driver’s license

No. The tax relief is effective from January 1, 2013, or when the veteran was deemed to be disabled by the Department of Veteran Affairs."

• The veteran had to be living as of January 1, 2011, in order to receive the veteran's tax relief since this type of relief began January 1, 2011.

There is no immediate deadline date to file.

• If a veteran for some reason does not hear about the tax relief until next year and is eligible for the exemption, the Commissioner of the Revenue’s office can go back and allow the veteran to receive the tax relief.

Yes. The veteran must be an owner of the property and occupy it as his or her principal residence. Co-owners, other than a husband and wife, only get a percentage based on their percent of ownership.

Only the home the veteran occupies as his or her principal residence will receive the tax relief exemption.

The exemption will cover the real property taxes for the home and up to one acre of land upon which the home is situated.

Only if you have met the criteria needed for a mobile home to be converted to real property can the veteran receive the exemption. A veteran must own and occupy as his or her principal residence a mobile home that is being taxed as real estate and own the real estate upon which the mobile home is situated.

Yes, so long as the death of a veteran occurs on or after January 1, 2011, the surviving spouse does not remarry, and the surviving spouse continues to occupy the real property as his or her principal place of residence or if the surviving spouse relocates then the new residence may receive an exemption starting January 1, 2019 or date of purchase whichever is later.

No. This tax relief program is not based on the amount of income you receive each year.

The main criteria for tax relief are as follows:

• All owners must live in the household.
• It must be owner’s primary residence.
• You must be 65 or older as of December 31^st of the preceding year or be totally and permanently disabled as of the same date.
• The total gross income of all occupants or the home must not exceed $52,000 from all sources, taxable or non-taxable.
• For property jointly owned by husband and wife or by a single taxpayer, the combined net worth of the owner(s) and spouse(s), excluding the value of the home and up to ten acres of land upon which the home is situated, must not exceed $350,000.
• For property jointly owned by co-owners (other than husband and wife), the combined net worth of the owners must not exceed $324,075, without any exclusion for the dwelling and land.

An application can be obtained by:

• Downloading a Elderly and Disabled Tax Relief Form and Instructions (PDF)
• Calling the office at: 804-748-1281
• Stopping by the office

9901 Lori Road
Building 38, Room 165
Chesterfield, VA 23832

The Tax Relief Section of the office will help in preparing this application during normal working hours, Monday through Friday, 8:30 a.m. until 5 p.m.

Due to the Privacy Act, in order for the Office of the Commissioner of the Revenue to be able to discuss your application, we will need a copy of a filed Power of Attorney.

If renewing your application documents can be sent after the April 3 due date, but the application must be postmarked by April 3. When filing your application we will need all documentation of income and net worth.

Income

• Federal Income Tax Return
• interest and dividend statements
• SSA-1099s
• W-2s
• Any other income

Net Worth

• Annuities
• Bank statements showing the balances in checking and savings accounts
• Bonds
• Cash value of life insurance and burial plots as of December 31st of the preceding year
• Certificates of deposits
• IRAs
• Money market accounts
• Stocks

Taxpayers must complete a Business Classification Information (BCI) sheet (PDF) explaining the process and nature of your business activities. Process flow charts, pictures and site visits may also be used for a determination.

Any assets used directly in the manufacturing process, or used in connection with machinery that is directly used, will be filed as M&T.

Machinery and tools may be reported as "Idle and Unused" if:

• They have been discontinued in use continuously for at least one year prior to January 1 of the current tax year.
• On and after January 1, 2017, have been specifically identified in writing by the taxpayer to the commissioner of the revenue on or before April 1, 2017, that the machinery and tools would be withdrawn from service before January 1, 2018, not in use on January 1, 2018, and no reasonable prospect exists that the machinery and tools will be returned to use prior to January 1, 2019.

The filing deadline for Machinery and Tools is March 1.

There is a 10% late filing penalty assessed on all returns not postmarked by March 1.

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

 Example for a Personal Use Vehicle Valued at $20,000 or Less

 Assessed value of the vehicle is $8,000

• 8,000 x .036 (for 12 months) = $288.00
• Calculate personal property relief: 51% (for 2019) x $288 = $146.88
• Reduce the tax by the relief amount: $288.00 - $146.88 = $141.12
• Annual Tax Amount = $141.12

Example for a Personal Use Vehicle Valued at More than $20,000

Assessed value of vehicle is $25,000

• Apply the .036 (12 months) x $25,000 = $900
• Calculate personal property relief on 1st $20,000 of value: .036 x $20,000 x 51% (for 2019) = $367.20.
• Reduce the tax by the relief amount: $900.00 - $367.20 = $532.80
• Annual Tax Amount = $532.80

Use the table provided for months owned.

Note: If disposed prior to the 15^th of the month, do not count that month.  If after the 15^th, you will need to count that month.

Yes. 

• Boats are not prorated
• Assessment based on ABOS Marine Blue Book Value
• Effective January 1, 2017 - Boats less than 18 feet in length, used for personal use, and non-motorized are exempt from personal property tax per county ordinance.

If a car is being used by a college student the situs for personal property tax purposes is the domicile of the owner of the car. In this case, whether the car is owned by the student or the parent(s) the domicile is Chesterfield County; therefore, the car should be reported to Chesterfield County.

Yes. You must file a Volunteer Vehicle Certification Form (PDF) by January 31 of each tax year. There is a reduced tax rate applied to the vehicle's assessed value to determine the tax.

Note: If you purchase a vehicle after January 31st of the tax year there is no reduced tax allowed until the following year.

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

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

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).

Yes, if all of the following criteria are met:

• One owner is an active-duty military service member, and the co-owner is the military service member’s spouse.
• The active-duty military service member’s home of record is not Virginia.
• The spouse resides here in Chesterfield County temporarily to be with their military spouse who is here on military orders.
• Must submit a Military Spouses Residency Relief Form (PDF)
• One of the following:  copy of the Marriage Certificate, copy of tax return to verify joint filing or a visual of the dependent military id card of the spouse.

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.

Proration is the method of taxation monthly 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: 
  • boats
  • trailers
  • mobile homes
  • airplanes

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.

A rental tax from the lessee of the daily rental property at the time of the rental for periods of 92 consecutive days or less.

The term short-term rental property does not include trailers or other tangible personal property required to be licensed or registered with the department of motor vehicles, department of game and inland fisheries, or the department of aviation.

Local taxes for rental businesses that become certified short-term rental businesses are affected in the following ways:

• Rental inventory is no longer subject to the business tangible personal property tax,
• The business license classification for rental revenue is that of "retail merchant," as opposed to "personal service" for non-certified rental businesses

Certified businesses will receive a certificate which must be displayed in each qualified location.

The deadline to apply for renewal certifications is January 31 of the current tax year.

• For new businesses seeking first-time certification as a short-rental business, an application is expected within 30 days (consistent with the grace period for filing the business license application itself).

No. Applications for renewal of certification must be postmarked by January 31 of the tax year for which certification is sought.

The effects of certification are reversed.

• The rental inventory reverts to business tangible personal property taxable status, and the business license classification reverts to that of "personal service."
•  Certification (or lack thereof) is an annual process, meaning that businesses that are certified one year may not be certified the next, and vice-versa.

The heavy equipment tax rate is 1.5% and for all other property the rate is 1%.

Yes, you are required to obtain a Business Professional and Occupational License tax and report your gross receipts.

Short term rental tax is filed quarterly. 

April 30        January - March
July 31          April - June
October 31   July – September
January 31   October - December

Yes. Chesterfield County Commissioner of the Revenue to impose a penalty of 10% of the tax assessable for the non-filing or late filing/payment of a tax return. This penalty becomes a part of the tax due.

Businesses responsible for the collection and remittance of Short-Term Rental tax should keep accurate records for the current and three prior calendar years. These records are subject to audit by the Office of the Commissioner of the Revenue.

Yes:

• Only those dwellings in the locality with assessed values in the most recently ended tax year that are not more than the average assessed value for such year of a dwelling situated on property that is zoned as single family residential shall qualify for the exemption under this article.

• The surviving spouse of a member of the armed forces killed in action or died of wounds received in action.

• If the principal residence is jointly owned by two or more individuals, not all of whom qualify for the exemption.

• The fact that surviving spouses who are otherwise qualified for tax exemption pursuant to this article are residing in hospitals, nursing homes, convalescent homes, or other facilities for physical or mental care for extended periods of time shall not be construed to mean that the real estate for which tax exemption is sought does not continue to be the sole dwelling of such persons during such extended periods of other residence so long as such real estate is not used by or leased to others for consideration.

An application can be obtained by:

• Downloading a Tax Relief Application - Surviving Spouse (KIA) (PDF)
• Calling the office at 804-748-1281
• Stopping by the office:
  • Commissioner of the Revenue
    9901 Lori Road
    Building 38, Room 165
    Chesterfield, VA 23832

To apply for this exemption, an application should be completed:

• Setting forth the surviving spouse's name
• Indicating any other joint owners of the real property
• Certifying that the real property is occupied as the surviving spouse's principal place of residence

Attach to your tax exemption application a copy of the documentation from the United States Department of Defense or its successor agency indicating the date that the member of the armed forces of the United States was killed in action or died of wounds received in action.

No. The tax exemption is effective January 1, 2015. You only need to re-apply if the:

• Principal place of residence changes
• Surviving spouse remarries

Note: The Commissioner of the Revenue will need to be notified promptly of any remarriage.

There is no immediate deadline date to file.

Yes. The surviving spouse must be an owner of the property and occupy it as his or her principal residence. Co-owners only get a percentage based on their percent of ownership.

The exemption will cover the real property taxes for the home and up to one acre of land upon which the home is situated.

Yes, if the surviving spouse owns and occupies the mobile home as his or her principal residence, and the property is zoned as single family residential.

No. This tax exemption program is not based on the amount of income you receive each year.

Checks need to be made out to the treasurer of the city or county where you reside if you filed your return in your locality and did not e-file your return.

Chesterfield residents:

1. Make check out to "Treasurer, Chesterfield County"
2. Mail to:
   • Commissioner of the Revenue
     Chesterfield County
     P.O. Box 124
     Chesterfield, VA 23832

Virginia Individual Income Tax Returns are due to be filed by May 1 each year. Vouchers for Virginia:

• The first is due May 1
• The second is due June 15
• The third is due September 15
• The fourth is due January 15 of the next year

The Office of the Commissioner of the Revenue offers free assistance with the preparation of your state tax return.

• You will need to bring a completed copy of your federal tax return and your W-2s.
• We assist on a first come first served basis with no appointments during office hours.
  • Monday - Friday
    8:30 a.m. - 5 p.m.

The processing time for most returns is 4 to 6 weeks.

• You may check the status of your return by checking the Virginia Tax website or by calling  804-367-2486.
• In 2015, the General Assembly approved language that eliminated the debit card option and now requires all tax refunds to be issued by direct deposit or by check.
  • Tax refunds previously issued on a MasterCard® debit card are still valid and taxpayers may continue to use those cards.

You may send a letter providing your social security number, old address, new address, and your signature to:

• Virginia Department of Taxation
  Office of Customer Services
  P.O. Box 1115
  Richmond, Virginia 23218-1115
• Fax: 804-254-6113

Note: You may also update your address via secure messaging (email); updates sent via secure message must include an image of your signature.

If you move to a new address after filing your return, but before you receive your refund, be sure to file a change of address with your former post office so your refund or any correspondence from the department can be forwarded to you.

The local chapter of the AARP provides assistance to taxpayers over the age of 65.

The local number for the Department of Taxation is 804-367-8031.

If there is an incorrect amount, name or address on your refund check you can contact the Department of Taxation directly at 804-367-8031.

Yes, call 1-800-2PAY-TAX, or pay online. The jurisdiction code for Virginia is 1080. You will need this number when you arrange for credit card payment.

Note: The company processing the transaction will assess an additional fee. Prior to payment, you will be informed of the fee and will have the option to cancel the transaction at that time with no charge.

After you complete the transaction be sure to fill in the oval on line 30 of Form 760 indicating that you have arranged for this type of payment and mail your return directly to:

Department of Taxation
P.O. Box 760
Richmond, VA 23206-0760

M&T tax rebates are:

• A full (100%) rebate of M&T taxes paid is available for a five-year period, for new or relocating businesses who locate in a technology zone after January 1, 2006.
• A partial rebate of M&T taxes paid is available for an existing business within a technology zone that undergoes an expansion or renovation which results in an increase of 15% or $50,000, whichever is greater, in the assessed value of its M&T over that of the previous year.

Note: Over the life of the zone, businesses may qualify for more than one qualifying expansion or renovation rebate.

Contact the Chesterfield County Department of Economic Development within one year of locating to a technology zone.

• This program is administered by the Department of Economic Development, and offers incentives to businesses locating and/or expanding or renovating within a technology zone.
• If the business qualifies for a business license incentive, it will still be required to apply for an annual business license with the Office of the Commissioner of the Revenue, but the license fee will either be waived or partially waived.
• In the case of a rebate on M&T taxes, the business must file and then pay the taxes assessed on this equipment before the Treasurer's Office will issue the rebate.

Transient Occupancy Tax (TOT) is a monthly tax collected by operators of public and private hotels, hostelry, inns, motels, tourist home or house, tourist cabin, boarding houses, campgrounds, and other lodging places that offer guest rooms or other accommodations rented out for continuous occupancy for fewer than 30 consecutive days.

Transients who stay 30 consecutive nights or more, are exempt from Chesterfield County TOT.

Transient reports and remittances are due on or before the 20^th day of each month covering the amount of tax collected during the preceding month.

A penalty in the amount of 10% of the tax due, or $10.00, whichever is greater will be due. Interest will accrue on the amount due at a rate of 10% per year, calculated monthly beginning on the first day of the month following the delinquency.

If a tax was collected in error, it should be returned to the transient who was improperly charged. If the hotel, motel, boarding house, travel campground, or other facility cannot return the improperly collected tax to the rightful payer, the law requires that it must be remitted to the county with other TOT collections and not retained by the operators of lodging establishments as additional income.

Businesses responsible for the collection and remittance of TOT should keep accurate records for two calendar years. These records are subject to audit by the Office of the Commissioner of the Revenue.