Personal Property

Personal Property and Real Estate

Tax rates are set each year by the Board of Supervisors during the month of April.

Personal Property Tax Due Dec 5th

All cities and counties in Virginia have a personal property tax. Amherst County taxes vehicles (cars, trucks, buses, motorcycles, motor homes), camping trailers, boat trailers, utility trailers, recreational vehicles, mobile homes, boats and business furniture, equipment, inventory, machinery and tools. Assessments are based on 100% of the NADA Car Guide clean trade value as of January 1st each year. If the vehicle is not listed in the NADA Car Guide the assessment is 90% of cost. Code of VA Section 58.1-3518 require every tax payer owning any personal property subject to taxation (vehicles, boats, trailers, motorcycles, camping trailers) shall file a return by May 1 with the Commissioner of the Revenue.

Military VA Residents

All vehicles owned by a military individual who claims Virginia as their legal state of residence are subject to Personal Property tax.

Vehicles Sold, Junked or Moved Out of Amherst County:

**IMPORTANT** - Notify the Commissioner of the Revenue and the Department of Motor Vehicles immediately when items are sold, junked or moved out of Amherst County (providing the effective date); when your mailing address changes; or when you move.
License Fee - This fee is added to your Personal Property tax bill which is due December 5 of each year.
Motor vehicle $25.00
Trailers $8.00
Motorcycles $11.00


What is the Personal Property Tax Relief?

The Personal Property Tax Relief Act of 1998 provides tax relief for passenger cars, motorcycles and pickup or panel trucks having registered gross weight of less than 7,501 pounds. To qualify, a vehicle must: 1) be owned by an individual or leased by an individual under a contract requiring the individual to pay the personal property taxes; AND 2) be used less than 50% for business purposes. Motor homes, trailers and farm use vehicles do not qualify for tax relief.

Does your vehicle qualify for Car Tax Relief?

If you can answer YES to any of the following questions, your motor vehicle is considered by State Law to have a business use and does NOT qualify for Car Tax Relief. 1) Is more than 50% of the mileage for the year used as a business expense for Federal Income Tax purposes OR reimbursed by an employer?; 2) Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax purposes?; 3) Is the cost of the vehicle expensed pursuant to Section 179 of the Internal Revenue Service Code?; 4) Is the vehicle leased by an individual and the leasing company pays the tax without reimbursement from the individual? **Please note** Starting January 1, 2012 high mileage will be taken into consideration if a 762 Personal Property form is filed before May 1. Provide a copy of the vehicle's last inspection receipt for proof of mileage.

Recreational Vehicles
All recreational personal property (camping trailers, pop-up campers, motor homes, boats and boat trailers) must be filed annually with the Commissioner of the Revenue on or before May 1st. **Please note** Tax is based on the actual "situs" (physical location) of the property and not necessarily the actual residence of the owner. All property that is stored in Amherst County or normally located in Amherst County may be subject to personal property tax. Recreational vehicles must be registered with the Commissioner of the Revenue within 30 days of purchase or move to Amherst County. For questions or assistance, contact the Commissioner of the Revenue at (434) 946-9310.

Business Personal Property Tax To Be Filed By May 1st and Tax Due Dec 5th

Business Personal Property Tax is assessed to each business on the property used in the trade or business (such as furniture, fixtures, equipment, inventory, machinery and tools) owned on January 1st. Business Personal Property Tax Returns must be filed with the Commissioner of the Revenue on or before May 1st. Businesses must provide a list of property indicating description, date of purchase and original cost for each item. If you do not receive a form, please contact the Commissioner of the Revenue.



Tax bills should be paid by check or money order payable to: Amherst County Treasurer. Timely payments can be made at the Treasurer's Office. In order to avoid long lines, residents are encouraged to mail their payments to: Amherst County Treasurer, P.O. Box 449, Amherst, VA 24521. **Please Note** Failure to receive a tax bill will not relieve the penalty and interest charge that will be applied to all past due bills, as required by the Code of Virginia. A penalty of 10% is added to assessed tax after due date. An annual 10% interest is also added thereafter.

We currently mail out business personal property returns to all businesses currently on our tax roles as of January 1 of each year.

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Commissioner of the Revenue Office
100 Goodwin St
P.O. Box 719, Amherst, VA 24521
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