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Personal Property Frequently Asked Questions (FAQs)

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, campers, boats, jet skis, trailers, golf carts and aircraft.


2. What is the personal property tax rate?
The current tax rate for all items of tangible personal property, except boats, is $3.50 per $100 of assessed value. The current tax rate for boats is $0.98 per $100 of assessed value. The Board of Supervisors sets this rate annually.


3. When is the personal property tax bill due?
The personal property tax bills are due on December 5th.


4. If I move out of Middlesex County or sell an item of personal property, will my tax bill be prorated?
Middlesex County does not prorate personal property. You will be responsible for the tax bill for the entire year.

5. What do I do if I dispose of a vehicle?
Notify DMV immediately if your vehicle has been sold, stolen, donated, or totaled. Virginia DMV requires notification within 30 days of selling, trading, or junking a vehicle by completing the back portion of the vehicle registration form.


6. What do I do if I dispose of a boat or jet ski?
Notify the Virginia Department of Game and Inland Fisheries or Coast Guard Documentation Center immediately if your watercraft has been sold, stolen, donated, or junked. You will need to notify DMV if you sold a boat trailer.


7. I am in the military; do I have to pay personal property taxes?
If your legal domicile is Virginia, 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 your vehicle is titled in Virginia, but your legal domicile is not in Virginia, your vehicle is not subject to Virginia property taxes. A copy of a current LES statement is required to absolve any liability to Virginia. This statement must be filed with the Commissioner’s office each year.


8. What do I do if I have purchased a new vehicle or boat?
For vehicles, you must notify DMV and register the vehicle in your name with a garage jurisdiction of Middlesex County. DMV will forward this information to our office at the beginning of each year. For boats, you must register the vessel with Virginia Department of Game and Inland Fisheries or Coast Guard with a docking or usage location of Middlesex County.


9. How do I contact the Virginia Department of Motor Vehicles?
Visit DMV online at www.DMVnow.com. You can contact DMV by phone at (804) 497-7100. The mailing address for DMV is: Virginia Department of Motor Vehicles, PO Box 27412, Richmond, VA 23269.


10. How do I contact the Virginia Department of Game and Inland Fisheries or Coast Guard?
Visit Game and Inland Fisheries online at www.dgif.state.va.us. You can reach the Virginia Department of Game and Inland Fisheries by phone at 1-866-721-6911 or (804) 367-6135. The Virginia Department of Game and Inland Fisheries is located at 4010 West Broad Street, Richmond, Virginia 23230. Visit the Coast Guard Documentation Center online at www.uscg.mil/hq/cg5/nvdc/. You can reach the National Vessel Documentation Center by phone at (800) 799-8362 or (304) 271-2400.


11. I own an antique vehicle with antique/vintage-restricted tags; do I have to register this vehicle?
Yes, all vehicles need to be registered with Middlesex County. If the vehicle is classified as an antique or vintage and has permanent license plates issued, then the vehicle is not subject to taxation.


12. What is PPTRA and how does it affect the taxpayer?
The 1998 Virginia General Assembly passed legislation to phase out the payment of personal property taxes by individuals on certain motor vehicles. The State’s “No Car Tax Program” has been eliminated as of September 1, 2006. A new program was implemented by the State as of January 1, 2006. The personal property tax relief program is no longer intended to eliminate the personal property tax, but rather provide a reduction to the taxpayer. Your tax bill will be reduced by a percentage which will be determined annually. The relief now represents an annual block grant from the Commonwealth of Virginia.


13. When does a vehicle not qualify for PPTRA?

  • If more than 50% of the mileage for the year is for business purposes

  • If the vehicle’s cost is expensed pursuant to Section 179 of IRS Code

  • Campers, RVs, trailers, and mobile homes do not qualify for PPTRA.

  • Vehicles with Farm Use or For Hire plates

  • If the gross weight is more than 7,500 pounds

  • If the vehicle is registered in a business name


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