Commissioner of the Revenue
Personal Property

Tangible Personal Property forms are mailed to taxpayers in January of each year.  An informational Personal Property Brochure is included with the forms providing detailed information.

Assessments are based on 100% of loan value of the current year January edition of the NADA official used car guide.  Additional value is added for vehicles equipped with 4-wheel drive features.  Surry County is a non-prorating locality.  Taxpayers are assessed the full year for vehicles owned on January 1st.  Any vehicle purchased after January 1 will be taxed the following year.

The Federal Soldiers' and Sailors' Civil Relief Act exempts military personnel from Personal Property tax in any State other than their state of legal residence.  Vehicles registered in the name(s) of active duty non-Virginia military resident(s) will be exempt from Personal Property tax.  All vehicles owned by individuals of the military who claim Virginia as their legal state of residence are subject to personal property tax, regardless of where the vehicle(s) is/are physically located.

 

Vehicle License Fee

A vehicle license fee of $20 for each motor vehicle and $10 for each motorcycle will be added to the tax bill due on or before December 5th of each year.  Vehicles located in the Towns of Claremont, Dendron and Surry will be subject to decal/vehicle license fees as per the Town ordinance.

 

Personal Property Tax Relief

The Virginia Personal Property Tax Relief Act of 1998 provides tax relief for personal use passenger cars, motorcycles, and pickup or panel trucks having a registered gross weight of less than 7,501 pounds.  Motor homes, trailers and farm use vehicles do not qualify.  A qualifying vehicle cannot be used over 50% for business purposes.  For additional information on this tax relief, citizens can refer to the Personal Property Brochure or log onto: www.dmvnow.com/webdoc/general/pptr/summary.asp.

 

Business Personal Property and/or Machinery and Tools

Every person, firm, or corporation owning tangible business property and/or machinery and tools that were located within Surry County on January 1, of each year, must report the same on the Tangible Personal/Business Property Return prescribed for that purpose to the Commissioner of the Revenue,on or before May 1st of each year.

 

High Mileage Discount 

Vehicles with over 100,000 miles as of 1-1-yy may be eligible for a discount.  Proof of High Mileage must be submitted each year on or before May 1st in order to be eligible for the discount.  The mileage submitted should be the mileage on the vehicle as of January1st of the current year.  Mileage will be updated each year if proof of the mileage is submitted.  If no updated mileage is received the discount will be based on the last mileage received.  Proof of high mileage can be an inspection receipt, oil change receipt, repair receipt, etc., but must show the date, mileage and VIN.  The mileage discount will not exceed 40% of the current NADA Clean Loan value.  The discount does not apply to motorcycles, motorhomes or trucks not in the NADA book. 

 

Personal Property Address Change Request 

Effective January 1, 2016, the option is available online to request an Address Change for Personal Property.  You will need a valid e-mail address and will be required to create a PIN.  Prior to making your request you should update your record with the DMV or the Department of Game and Inland Fisheries.  All requests will be reviewed by the Commissioner of the Revenue's Office.  Click here, to use the e-Commissioner Options Page to request these changes.  If you do not receive a response by e-mail within 10 days, please call the Commissioner of the Revenue's Office at 757- 294-5225. 

 

Personal Property Add-Remove Vehicle Request 

Effective January 1, 2016, the option is available online to register a new vehicle or remove a vehicle in Personal Property. You will need a valid e-mail address and will be required to create a PIN. Prior to making your request you should update your record with the DMV or the Department of Game and Inland Fisheries. All requests will be reviewed by the Commissioner of the Revenue's Office. Click here, to use the e-Commissioner Options Page to request these changes.  If you do not receive a response by e-mail within 10 days, please call the Commissioner of the Revenue's Office at 757- 294-5225.