Personal Property Tax Information 

 

2014 Personal Property Tax Bills

The 2014 Personal Property Tax Bills are ready and will soon be mailed out. Most taxpayers will receive their bill in August. To see the amount of tax owned and to make payments, use the County's online payment system eXpress Tax

eXpress Tax

Online Personal Property Reporting and Payment System. 
  • View your personal property tax balance and payment history
  • Make a payment (free payment service)
  • Register vehicles with the County
  • Report vehicle statues - sold, purchased, disposed, or transferred
  • Report that you have moved

 

What is the Personal Property Tax?

Personal property tax (also known as car tax) is a tax on tangible property - i.e., property that can be touched and moved, such as a car or piece of equipment. It is an "ad valorem" tax, meaning that the tax amount is set according to the value of the property. A higher-valued property pays more tax than a lower-valued property. 
 
Although jurisdictions throughout Virginia levy a personal property tax, other U.S. states do not, and because they don't some County residence many not be aware that a tax on personal property exists. 
 
Revenue collected from the personal property tax is used to fund general County services like police and fire protection and other services such as parks, library services, and education.
 
 
Items Subject to the Personal Property Tax

Prince William County's personal property tax is assessed annually, as of January 1, for the following:
  • automobiles

    Personal property tax applies to any vehicle normally garaged or parked in Prince William County - even if the vehicle is registered in another state or county.

    Virginia law makes vehicles with an active Virginia registration taxable in the municipality where the vehicle is registered - even if the vehicle is garaged or parked in another state.

  • trucks
  • motorcycles
  • trailers
  • mobile homes
  • business personal property - such as furniture and fixtures, computers, and construction equipment

All other property, including personal effects, household items, monies, securities, and livestock are not subject to the personal property tax.  

The County maintains registration information on boats, personal watercraft, outboard motor watercraft, and boat trailers; although tax on these items was eliminated beginning in 1998.
 
 
Prorated Personal Property Tax

The personal property tax on vehicles that are moved into or out of the County after January 1st are prorated based on the number of months that the vehicle is/was located within the County. There are three exceptions to the prorating standard. 
  1. Vehicle is moved out to a non-prorating Virginia jurisdiction; then the tax is not prorated.
  2.  
  3. Vehicle is moved in from a non-prorating Virginia jurisdiction; then the vehicle is taxable in the prior jurisdiction for the entire year.
  4.  
  5. Vehicle is moved out of Virginia and is registered with the state where it is moved to.
* Owners that move their vehicle out of Virginia must register their vehicles with the state that the vehical is moved to. Failure to register will result in continued personal property tax liability with Prince William County. The Virginia Code Section 58.1-3511 - 'the situs (meaning tax liability) for vehicles...registered in Virginia, but normally garaged, docked, or parked in another state shall be the locality in Virginia where registered'.
 

Vehicle License Registration Fees

License fees are collected as County general fund revenues budgeted and appropriated by the Board of County Supervisors.  County license fees do not apply to residents of towns or to vehicles garaged at Marine Corps Base Quantico. In addition to registering their vehicles with Prince William County, residents of the towns should also register their vehicles with their respective town clerk or town tax services office.

 
Payment Due Date

Personal property tax bills are mailed out late summer. Payment is due 5 October for all vehicles located in the County as of 1 January and those moved into the County by 30 June. For vehicles moved into the County after 30 June a prorated tax bill is sent. If 5 October is a weekend or holiday the due date is moved back to the next business day. For 2014 the due date is 6 October.
 
Assessment

Virginia law requires localities to use a nationally recognized pricing guide as the basis for assessment of vehicles for personal property tax. Prince William County contracts with the National Automobile Dealers Association (NADA) to electronically assess vehicles. Approximately 95% of the vehicles in the County are assessed this way. The values used by NADA are those listed in its car value guides. Values listed in these guides are based on reports of actual transactions and wholesale auctions of vehicles throughout the area for which the guide is published. Most Virginia jurisdictions use the NADA guide books. The County assesses vehicles as of January 1 of each year. The assessed value of automobiles, trucks, and vans represents the clean trade-in value obtained from NADA or from the NADA car value guide. New vehicles not listed in the January NADA guide are assessed at 90% or 95% of the manufacturer's suggested retail price (MSRP) depending on model year.
 
Annual Asset Statement

In the spring of each year, owners of personal property will receive an asset summary statement. Only incorrect information or changes to this form need to be reported to the County.
   
Appealing a Vehicle Assessment for High Mileage

Send a copy of your last oil change invoice or your state inspection receipt along with a copy of your state registration to Prince William County, P.O. Box 2467, Prince William, Virginia 22195-2467. Write "Hi-mileage" in the lower left corner of the envelope. Please do not send this information along with payment or in the envelope included with the tax bill. These adjustments will take time to process. You must pay your personal property tax in full. You will be refunded the difference.  The deduction for high mileage can not exceed 40% of the trade-in value for that model year. 
 
Minimum Mileage for High Mileage Adjustments
  

To qualify, the vehicle mileage as of January 1, 2014, must be  

  • 2014 model year vehicle  - 10,001 miles or more
  • 2013 model year vehicle  - 20,001 miles or more
  • 2012 model year vehicle  - 35,001 miles or more
  • 2011 model year vehicle  - 45,001 miles or more
  • 2010 model year vehicle  - 60,001 miles or more
  • 2009 model year vehicle  - 70,001 miles or more
  • 2008 model year vehicle  - 85,001 miles or more
  • 2007 model year vehicle  - 95,001 miles or more
  • 2006 model year vehicle  - 105,001 miles or more
  • 2005 model year vehicle  - 120,001 miles or more
  • 2004 model year vehicle  - 130,001 miles or more
  • 2003 model year vehicle  - 140,001 miles or more
  • 2002 model year vehicle  - 150,001 miles or more
  • 2001 model year vehicle  - 155,001 miles or more
  • 2000 & older model year vehicles  - 165,001 miles or more
  
Appealing a Vehicle Assessment for Condition
 
The Code of Va. Section 58.1-3503 requires all localities to use a recognized pricing guide to value their vehicles. The use of individual sales or trade-in offers as the basis for a vehicle's assessment is not permitted under state law. Code of Va. 58.1-3515 requires localities to value property as of January 1.
 
An appeal can be filed if the condition of the vehicle is such that it has major structural/mechanical damage as of January 1. If you believe your assessment is in error due to the condition of the vehicle, use the form below to file an appeal.  Form Appeal of Vehicle Assessment
 
State Tax Relief (Car Tax)

Information about the impact of the Personal Property Tax Relief Act on County residence is located on the County webpage Personal Property Tax Relief Act (PPTRA).
 
Summary information is also available at the Virginia Department of Motor Vehicles
 
New Residents
 
If you moved to Prince William County from another Virginia jurisdiction please report the change of address with the Virginia Department of Motor Vehicles (DMV) and then call the County at 703-792-6710. New residence must report within 60 days of moving to the County (even if current license fees are paid or the vehicle has a current year vehicle decal) to avoid being assessed a late filing penalty . 
 
If you have recently moved from another state, please register with the Virginia Department of Motor Vehicles (DMV), then call the County at 703-792-6710. New residence must report within 60 days of moving to the County to avoid being assessed a late filing penalty.
 

Military Personnel Exemptions

Active duty and retired military personnel may be eligible for personal property tax relief. Visit the Military Personnel Exemption page for more information.