Personal Property

Vehicle Taxes

All cities and counties in Virginia have a personal property tax. The County of Rockingham taxes cars,
trucks, buses, motorcycles, motor homes, trailers, recreational vehicles, aircraft, manufactured homes, etc.
This tax is assessed by the Commissioner of the Revenue. Taxes are paid to the County Treasurer.

Vehicles registered in Rockingham County on January 1st of each year will be taxed. Vehicles not registered with the Virginia Department of Motor Vehicles (DMV) or Rockingham County are also subject to tax if the
vehicle is normally garaged, stored, or parked in the County, with the exception of those exempted by law.
Virginia Personal Property tax is assessed by the Commissioner of the Revenue, assessments are based
on the average loan value as listed in the National Automobile Dealers Association (N.A.D.A.) used car
guide. The minimum assessment is $125.00. Vehicles not listed in the guidebook are assessed by the
percentage method. Personal property tax rates are set annually by the Rockingham County Board of
Supervisors. Currently, the rate is $3.00 per $100.00 of vehicle’s assessed value.

When Personal Property Tax Bills Are Due

Initial tax bills on vehicle tax accounts with the Office of the Commissioner of the Revenue will be billed for
payment by December 5th. All other accounts will be billed by supplemental billings. Personal property
tax bills are applicable to the calendar year in which issued. Taxes are paid on what you own as of
January 1st of each year. There is a penalty required by the Code of Virginia for late payment of taxes.
This penalty is 10% of the amount of tax assessed. The Treasurer is also required by the Code of
Virginia to collect interest at an annual rate of 10% from the first month following the due date until
payment is made.

If you receive a bill that is incorrect because you either sold a vehicle and did not replace it or moved it from the County of Rockingham during the year, be sure to contact the Commissioner of the Revenue’s office at (540) 564-3065 immediately to adjust your vehicle license fee.

Filing For Personal Property Tax

The Commissioner of the Revenue's office will not be mailing out Returns of Tangible Personal Property for personal vehicles for the year 2012. Businesses and Farms will still receive the returns and those will be due by May 1, 2012.

Virginia Law requires you to notify the Department of Motor Vehicles at (804) 497-7100 if you sell, trade, or dispose of your vehicle or if you change your address. Additional documents supporting the disposal of the vehicle and/or residency change may be required if information is not updated.