FAQs
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What types of personal property are taxable?
Vehicles (cars, trucks, buses, motorcycles, motor homes), camping trailers, boat trailers, utility trailers, recreational vehicles, mobile homes, boats, aircraft, business furniture, equipment, inventory, and machinery and tools.
How does the County value personal property?
The Commissioner of the Revenue by state law is required to use a recognized pricing guide. We currently use the National Automobile Dealers Association official used car guide and the official older used car guide. However, if a value is not listed, we use 90% of original cost on vehicles, and 80% of original cost on trailers, and non-motorized personal property.
How is the tax amount determined?
The Amherst County Board of Supervisors set the Counties tax rates. The current personal property tax rate is $3.45 per $100 of assessed value. The current machinery and tools rate is $2.00. Business personal property rate is $3.45 per $100 of assessed value. Merchant's capital rate is $3.95 per $100 of assessed value. The current real estate tax rate, which is used to tax mobile homes, is $.61.
Is Amherst County a pro-rating locality?
No. Amherst County taxes all property as of January 1st.
When are personal property taxes due?
Personal property taxes are due December 5th.
If I sell a vehicle or purchase a new vehicle what office do I need to notify of this change?
You need to contact the Commissioner of the Revenue Office within 30 days.
I purchased a new vehicle; do I need to purchase a County decal?
Amherst County no longer issues decals; however, the County charges a license fee on all vehicles that are state licensed. The fee for vehicles is $25.00 - motorcycles is $11.00 - and trailers is $8.00.
Does the Commissioner take into consideration high mileage on a vehicle?
Starting January 1, 2012 high mileage will be taken into consideration if a copy of the inspection receipt prior to January 1 is provided.
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