Individual Personal Property

1. What is considered individual personal property?

Virginia State Code Section 58.1-3503 defines personal property as automobiles, trucks, manufactured homes, motorcycles, recreational vehicles, boats, trailer, and aircraft.

2. How do I file an individual personal property return? What is the filing deadline?

By mailing the preprinted Declaration of Tangible Personal Property form to the Commissioner’s Office, or by going into the office to complete a form. Declaration of Tangible Personal Property forms are mailed annually in January and must be filed by May 1 of each year.

3. How do I know if my vehicle needs a county decal?

Contact Orange County Treasurer’s office (540) 672-2656.

4. I am a new resident of Orange County. What do I need to do?

The Commissioner of the Revenue welcomes you to Orange County. All vehicles should be registered with Virginia Department of Motor Vehicles (DMV) . All Vehicles owned as of January 1 each year, must be registered with our office by filing a Personal Property form on or before May 1.

5. I am moving out of Orange County. What do I need to do?

Orange County is not a pro-rating county, therefore, you will owe Orange County the tax for the full year and the County you move to can not assess you on your current vehicle until January 1 of the year following your move in date. However, if you purchase a new car and the County you move to is a prorating County they can charge you tax on your new vehicle, for the portion of the year you own it. If you move out of State, a pro-ration will be made upon receipt of a copy of the out of state registration.

6. How do I know if the locality I am moving to is a “prorating” or a “non-prorating” locality?

Please contact the Commissioners’ office at (540) 672-4441 and our staff will be happy to determine the locality type.

7. I am planning on disposing of my vehicle. What do I need to do?

Virginia Department of Motor Vehicles requires notification within 30 days of selling, trading, junking, etc. a vehicle by completing the back portion of the vehicle registration form. You should note the disposal date on the following years Personal Property form if it is listed.

8. Do I have to register a leased vehicle with Orange County?

Any leased vehicle, including business vehicles, garaged in Orange County must be registered with our office. The lessee is responsible for registering the leased vehicle with our office, regardless of the party responsible for the property taxes.

9. If I am in the military, do I have to pay personal property taxes?

If you legal domicile is Virginia, and the vehicle is registered in the name of a active military personnel only, your vehicle(s) is/are subject to personal property taxes from the locality where you are registered regardless of where the vehicle is garaged during your active military service. If you vehicle is registered in Virginia but your legal domicile is not in Virginina, your vehicle is not subject to Virginia Property taxes.  A copy of a current LES statement is required to absolve any tax liability. 

10. If I own an antique or vintage vehicle, do I have to register the vehicle with Orange County?

Yes, all vehicles need to be registered with Orange County. If the vehicle is classified as an antique or vintage and has permanent license plates issued as specified in Virginia State Code Section 46.2-730 then the vehicle is not subject to taxation.

11. My spouse and I are separated and our vehicle is jointly owned. Who is responsible for the personal property taxes?

The vehicle is taxed in both names and both parties are equally responsible for the taxes until the title is changed with Virginia Department of Motor Vehicles.

12.How do you determine the assessment on a vehicle?

We use the Eastern Edition, N.A.D.A. Official Used Car Guide effective as of January 1of the year of tax. We use the clean trade-in value.

13. When are personal property taxes due? Where do I send payments? How much did I pay in taxes last year?

Personal Property taxes are due on December 5. Payments should be sent to the Treasurer’s Office. The Treasurer’s Office can answer any questions you have about current and past tax payments. Please contact the Treasurer at (540) 672-2656.

14.Does the County offer a discount for vehicles with high mileage?

Yes, Orange County does offer a discount program for vehicles with high mileage. The criteria for the discount program conform to the guidelines provided by N.A.D.A. A copy of the inspection receipt dated prior to January 1 of the tax year, must be filed with the Personal Property Return by May 1.

15.Why do I need to file for the high mileage discount every year?

The amount of discount applied to the assessment is calculated according to the year of the vehicle, the make and the amount of mileage. In order to ensure that you receive the maximum amount of relief available, our office requires a yearly update of information.

16. How do I contact DMV to update my vehicle information?

The local DMV can be contacted at 12379 James Madison Highway in Orange or by phone at (540) 672-2255.

17.When will I stop paying personal property tax?

The Governor’s “No Car Tax” plan was not a complete elimination of tax. However, because of the financial burden on the state, the General Assembly has now passed a law limiting funding to the County based on 2004 tax exemption. The “No Tax” will no longer apply. At present, percentage of car tax relief will be subject to change each year.

18.Do I have the right to appeal my personal property assessment?

You do have the right to appeal your personal property assessment. Appeals must be submitted in writing to the Commissioner of the Revenue. Appeals submitted by email are considered a written appeal.

19.I sold my vehicle this year, will my tax be prorated?

No, Orange County is not a prorating county. You will be taxed for the full year. However, you will not be taxed on any vehicle purchased during the year.