Tax Administration

 

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WHAT IS PERSONAL PROPERTY TAX?  New Resident Vehicle Guide

Personal Property Tax (also known as a car tax) is a tax on tangible property - i.e., property that can be touched and moved, such as a car or piece of equipment. It is an ad valorem tax, meaning the tax amount is set according to the value of the property.

• Personal property tax applies to any vehicle normally garaged or parked in Prince William County - even if the vehicle is registered in another state or county.

• Virginia law makes vehicles with an active Virginia registration taxable in the municipality where the vehicle is registered - even if the vehicle is garaged or parked in another state.

The Virginia Code Section 58.1-3511 - "the situs (meaning tax liability) for vehicles registered in Virginia, but normally garaged, docked, or parked in another state shall be the locality in Virginia where registered."

Although jurisdictions throughout Virginia levy a personal property tax, many U.S. states do not; as a result, some County residents may not be aware that a tax on personal property exists.

Revenue collected from the personal property tax is used to fund services like police and fire protection and other services such as parks, libraries, and education.

ITEMS SUBJECT TO THE PERSONAL PROPERTY TAX

Prince William County assesses a personal property tax annually (as of January 1) on automobiles, trucks, motorcycles, trailers, and mobile homes.

Businesses are assessed a business tangible property tax on items such as furniture and fixtures, computers, and construction equipment. See Business Tangible Property Tax for more information.

All other property: including personal effects, household items, monies, securities, and livestock are not subject to the personal property tax.

LOCAL VEHICLE REGISTRATION / LICENSE FEE

A local vehicle registration fee (which is sometimes called a license fee) is imposed on vehicles normally garaged, stored, or parked in the County. The fee is collected as general revenue which is budgeted and appropriated by the Board of County Supervisors. The County registration fee does not apply to town residents or to vehicles garaged at Marine Corps Base Quantico. Residents of the towns should register their vehicles with both Prince William County and their respective town clerk or tax office.

STATE TAX RELIEF (CAR TAX)

Information about the impact of the Personal Property Tax Relief Act on County residents is located on the County webpage Personal Property Tax Relief Act (PPTRA). Summary information is also available at the Virginia Department of Motor Vehicles.

MOVING A VEHICLE New Resident Vehicle Guide

Moving a vehicle INTO Prince William County from another Virginia Jurisdiction, please update your registration and change of address with the Virginia Department of Motor Vehicles (DMV) 804-497-7100. Contact the County that you moved from and then contact Prince William County by emailing [email protected] or call 703-792-6710.

Contact each County within 30 days of moving to avoid continued assessment in the County you are no longer living in and to be assessed accordingly by Prince William County.

Moving from another state into Prince William County, please register your vehicle and change of address with the Virginia Department of Motor Vehicles (DMV) 804-497-7100. Contact the County that you moved from and then contact Prince William County by emailing [email protected] or call 703-792-6710.

Contact the County within 30 days of moving to avoid assessment of a late filing penalty and to ensure correct assessment of your vehicle.

Moving out of the state of VA or out of Prince William County. You must register the vehicle with the state and or municipality to which the vehicle is moved. Failure to update the registration will result in continued personal property tax liability with Prince William County.

If you have questions or concerns, please contact Taxpayer Services by emailing [email protected] or calling 703-792-6710.

PRORATED PERSONAL PROPERTY TAX

Vehicles that are moved into or out of the County after January 1 are prorated based on the number of months that the vehicle is/was located in the County.

Exceptions to the prorating standard:

1. Vehicle is moved out to a non-prorating Virginia jurisdiction; then the tax is not prorated.
2. Vehicle is moved in from a non-prorating Virginia jurisdiction; then the vehicle is taxable in the prior jurisdiction for the entire year.
3. Vehicle is moved out of Virginia and is not registered with the state where it is moved to.

PAYMENT DUE DATE

Personal property tax bills are mailed late summer with payment due October 5 (unless this date falls on a weekend or holiday then the due date is moved to the next business day). A prorated tax bill is applied to vehicles that move into or out of the County after January 15^th. See Prorated Personal Property Tax for further information.

PERSONAL PROPERTY TAX PAYMENT AND PENALTY

Payment of the Personal Property Tax is normally due each year by October 5 (see Tax Bill for due date).

If payment is late, a 10% late payment penalty is assessed on the unpaid original tax balance. Interest at a rate of 10% per annum is added beginning the 1st day of the month following the original due date. A collection fee of $30 is added to accounts more than 30 days delinquent. Administrative fees are added for most collection processes (liens, garnishments, registration holds, judgments, etc.)

VA Code 58.1-3916: Penalty and Interest

Our office is bound by VA Code regarding waiving the penalty or interest. The code was written to ensure fair and equitable treatment for all taxpayers and prevent the tax office from subjective decisions. Per the VA Code, localities do not have the legal authority to waive late payments on past due accounts, except under very strict circumstances.

MANAGING YOUR PERSONAL PROPERTY

The best ways to manage your tax records is to create an online account at tax.pwcgov.org. By creating an online account, you have access to information and resources for managing your county taxes. For example, you can make a payment, print a copy of a tax bill, sign up for electronic billing or notifications, view the account balance and payment history, report vehicle status changes, and report a move and address change. Click here to register for an online account or to login (if you already have an account).

Assistance is also available by contacting Taxpayer Services:

Email: [email protected]
Phone: 703-792-6710 Monday-Friday

For office hours and locations, visit Contact Taxpayer Services. 

Walk-in Locations
Other contacts

ASSESSMENT

Virginia law requires localities to use a nationally recognized pricing guide as the basis for the assessment of vehicles. Prince William County contracts with J.D. Power (NADA), as approximately 95% of all vehicles in the County can be assessed using the J.D. Power (NADA) car value guide. The values used by J.D. Power (NADA) are based on actual transactions and wholesale auctions of vehicles throughout the area for which the guide is published. Most Virginia jurisdictions use J.D. Power (NADA) to assess vehicles.

Vehicles are assessed using the January J.D. Power (NADA) clean trade-in value for automobiles, trucks, and vans. Newer vehicles not listed in the January J.D. Power (NADA) guide are assessed at a percentage of cost, or if cost information is unavailable a percentage of the manufacturer's suggested retail price (MSRP). Vehicles older than those listed in the J.D. Power (NADA) guide are valued at a percentage of cost, a percentage of the prior year's assessment, or other method that is representative of the value. There is a minimum assessment for vehicles and trucks depending on gross weight.

Trailers are assessed using the following depreciation schedule: 1st year - 90% of cost; 2nd year - 80% of cost; 3rd year - 65% of cost; 4th year - 50% of cost; 5th year - 35% of cost; 6th year - 20% of cost; 7th year and after - 10% of cost. The minimum assessed value of a trailer is $100 - $500 depending on gross weight.

All assessments are 100% of the indicated value.

Elderly and Disabled

Elderly Citizens and Disabled Persons who meet certain criteria may be granted relief from all or part of their real estate taxes, personal property tax on one vehicle, the vehicle registration/license fee, and the solid waste fee. For more information visit the Elderly and Disabled tax relief program page.

Disabled Veterans

Effective January 1, 2021, disabled veterans may qualify for relief on one automobile or pickup truck owned and used primarily by or for the veteran. For more information visit the Disabled Veterans tax relief program page.

Military Personnel Exemptions

Active duty and retired military personnel may be eligible for personal property tax relief. For more information visit the Military Personnel – Obligations and Exemptions program page.

Vehicle Assessment Appeal on Personal Property Tax

Legal Basis for Uniform Assessments

Virginia state law (Virginia Code Section 58.1-3503.A.3) requires the Commissioner of Revenue to assess vehicles using values found in a “recognized pricing guide,” thus ensuring uniformity and equity of all assessments within a jurisdiction. The use of individual vehicle sales or trade-in offers as a basis for assessment is not a valid reason for appeal.

Personal property assessments in Prince William County are to be based on property values as of January 1 of the tax year which begins on January 1 and ends on December 31, pursuant to Virginia Code Section 58.1-3515.

Prince William County uses “Clean Trade-In” January 1 values, in the J.D Power (formally NADA Guides) .

All personal property tax is assessed annually (as of January 1) on automobiles, trucks, motorcycles, trailers, and mobile homes.

If you feel your vehicle has been assessed (valued) incorrectly, you may appeal your assessment to Taxpayer Services pursuant to Virginia state law (Virginia Code Section 58.1-3980) and Prince William County Code Section 26-2.

Prince William County taxpayers may submit the official Vehicle Valuation Assessment Appeals form only if they feel their vehicles are incorrectly assessed because of special circumstances relating to the condition of the vehicle (e.g., major structural damage, excessive rust, major mechanical) that may cause the vehicle’s value to be less than the official assessed value. 

Due to time constraints during the period of August through October, the Tax Administration recommends that, in order to avoid a late payment penalty, you pay your bill in full before the assessment is reviewed and corrected as warranted, and then receive a refund based on the corrected assessment. Waiting for the appeal to go through prior to paying will not stop penalty and interest from accruing on a late payment. 

Applications must be submitted annually.

Damaged vehicles that have been repaired do not qualify for a lower assessment based on the repaired damage.

Please note: If there are correction on your bill that need to be addressed, if you have sold your vehicle, moved your vehicle from Prince William County, or disposed of your vehicle, please email [email protected] or call 703-792-6710 to update your account.

Vehicle Valuation Appeals Process

1. To appeal a vehicle’s value, you must have the vehicle valued by an expert appraiser, adjuster, or auto repair facility (e.g., car dealer, insurance appraiser, car auctioneer or automobile mechanic). The written appraisal must:

• Be on the appraiser’s letterhead.
• Include the appraiser’s name, address, phone number and signature.
• Include a description of the vehicle’s condition on January 1 of the assessment’s tax year.
• Include a detailed damage and repair estimate listing the specific conditions that make the vehicle’s value lower than the clean trade-in value listed in the J.D Power (formally NADA Guides).  Examples are excessive rust, body damage, missing engine, etc.  Excess mileage alone is not a sufficient reason for a reassessment of your vehicle; however, you can apply for a high mileage adjustment if the vehicle qualifies. For more information go to the Vehicle High Mileage Appeal tab.

2. Submit the appraisal and a completed Vehicle Valuation Appeal form to [email protected]

• The application will be reviewed, and you will be notified in writing of the decision made.
• Appealing your assessment doesn’t guarantee that your personal property tax assessment will be lowered.
• The taxpayer under law has the burden of proof to substantiate the value.

Note: An appeal is considered filed once you have mailed the required documents (as determined by the post office postmark) or emailed to the Tax Administration Office.

To file an appeal, please complete the appeal form and return the form and required documentation to include your account number to [email protected]  or by mail to:

Tax Administration Division
Prince William County
PO Box 2467
Woodbridge, VA 22195-2467

Appeal of Vehicle Assessment Form

 

High Mileage

The amount of the reduction will vary according to the class and age of the vehicle per January JD Powers Official Guide. In general, vehicles that are older than 10 years may not have a reduction, as the mileage may already be factored into the assessment. A vehicle with high mileage is reduced using the indicated mileage adjustment from the J.D. Power (NADA) Official Used Car Guide (see chart below for minimum mileage as of January 1st). If the vehicle was reduced for high mileage in a prior year, the adjustment is automatically carried forward and noted on the billing statement.

The vehicle's mileage recorded in our system will be adjusted to January 1st of the current tax year by adding or subtracting 1,250 miles per month if the date on the documentation is before or after January 1st.  To estimate what the mileage would be as of January 1st, add or subtract 1,250 miles per month from the actual mileage shown on the document submitted.

Example: The document of service received is dated August. The mileage on the document will be reduced by 8,750 miles (1,250 * 7). The adjusted mileage to January 1 will be added to our system. If the vehicle qualifies for a high mileage adjustment the assessed value will be reduced.

Note: Most high mileage adjustments result in a minimal amount deducted from the assessed value.

To submit a high mileage adjustment request please provide a recent State Safety Inspection receipt, oil change, repair receipt or similar document which identifies the VIN number, mileage, date of service and your account number to [email protected] or online through your portal account. 

Online at tax.pwcgov.org

To submit the mileage information online you must first create a portal account or log in to an existing portal account.

Minimum Mileage for High Mileage Adjustments

To qualify, vehicle mileage as of January 1, 2024, must be:

• 2024 model year vehicle - 10,001 miles or more
• 2023 model year vehicle - 20,001 miles or more
• 2022 model year vehicle - 35,001 miles or more
• 2021 model year vehicle - 45,001 miles or more
• 2020 model year vehicle - 60,001 miles or more
• 2019 model year vehicle - 70,001 miles or more
• 2018 model year vehicle - 85,001 miles or more
• 2017 model year vehicle - 95,001 miles or more
• 2016 model year vehicle - 105,001 miles or more
• 2015 model year vehicle - 120,001 miles or more
• 2014 model year vehicle - 130,001 miles or more
• 2013 model year vehicle - 140,001 miles or more
• 2012 model year vehicle - 150,001 miles or more
• 2011 model year vehicle - 155,001 miles or more
• 2010 & older model year vehicles - 165,001 miles or more

High Mileage Adjustments on Commercial Vehicles 

Mileage adjustments on commercial vehicles are determined by the vehicle class (see below), the standard mileage for that class per year, and age of the vehicle. To submit a high mileage adjustment request, please submit required documentation to include your account number to [email protected] or online through your portal account. 

Note: Most high mileage adjustments result in a minimal amount deducted from the assessed value.

Commercial Vehicle Classifications

Type A: Long Haul Conventional & Cab over Tractors

Type B: Local/Delivery Conventional Tractors

Type C: Vocational/Construction Trucks/Tractors

Type D: Light-Duty Cab & Chassis

Type E: Medium Duty Cab & Chassis

 

Vehicle Registration Fee

COUNTY DECAL REQUIREMENTS

Prince William County does not issue vehicle decals.

LOCAL VEHICLE REGISTRATION / LICENSE FEE

Annually, the County assesses a vehicle registration fee (also known as a license fee) on all vehicles principally housed, parked, or garaged in Prince William County. The vehicle registration / license fee is $33 for autos/trucks and $20 for motorcycles. This fee is in addition to the County personal property tax.

VEHICLE REGISTRATION New Resident Vehicle Guide

Vehicles that are principally garaged or parked in Prince William County must be registered with the County.

New County residents, residents with a newly purchased vehicle, and residents with a vehicle that has been relocated to the County will need to register their vehicles. Also, any change in vehicle status should be reported to the County. Status change includes change of ownership (when a vehicle is purchased or sold) and change of location (when a vehicle is moved into or out of the County).

• For current residents that have an established portal account with Tax Administration, please go to tax.pwcgov.org to report the purchase, move, sale, or disposal of a vehicle.
• If you have an account and have not registered it through our portal, go online to register for an account at tax.pwcgov.org.
• New residents please contact us at [email protected] or 703-792-6710. For office hours and locations, visit Contact Taxpayer Services. 

FILING REQUIREMENTS

• Vehicles that are principally garaged or parked in Prince William County must be registered with the County.
• Vehicles that are located in Prince William are assessed an annual registration fee of $33 for autos/trucks and $20 for motorcycles.
• New County residents must register their vehicles within 30 days of moving into Prince William County. Vehicles are taxable as of the move-in date.
• Newly purchased vehicles must be registered with the County within 30 days of the date of purchase. New vehicles are taxable as of the date of purchase.
• Replacement vehicles, the registration fee is waived when a vehicle is purchased as a replacement for a vehicle which the annual registration fee has already been paid.
• Registration fees are never prorated or refunded.
• Registration fees paid in the current year to another locality will be honored by Prince William County.

REGISTRATION FEE EXEMPTIONS

Vehicles exempt from the local vehicle registration fee include:

• Vehicles owned by active-duty military persons not claiming Virginia as their home-of-record (vehicle must be 100% owned by non-Virginia military personnel)
• Vehicles with disabled permanent license plates
• Vehicles displaying a disabled placard (one vehicle exemption per placard)
• Vehicles owned by certain fire and rescue volunteers.
• Vehicles with antique plates, government-issued plates, or medal of honor plates
• Newly purchased vehicles that replace a vehicle on which the owner has already paid the license fee for the year.