Amherst County, Virginia

A. 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.

A.  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.

A.  The Amherst County Board of Supervisors set the County's tax rates.  The current personal property tax rate is $3.25 per $100 of assessed value.  The current machinery and tools rate is $2.00 per $100 of assessed value.  Business personal property rate is $3.25 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 $.52 per $100 of assessed value.

A.  No.  Amherst County taxes all property as of January 1.

A.  Personal property taxes are due December 5.

A. You need to contact the Commissioner of the Revenue Office, within 30 days.

A.  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 are $11.00 and the fee for trailers is $8.00

A.  We currently mail out business personal property returns to all businesses currently on our tax roles as of January 1 of each year.  Please make any corrections and return it to the Commissioner of the Revenue, P.O. Box 719, Amherst, Virginia  24521.