Personal Property Tax on Vehicles
All cities and counties in Virginia have personal property tax. The County of Southampton taxes cars, trucks, buses, motorcycles, motor homes, trailers, semitrailer, boats, recreational vehicles, aircraft, wreckers/tow trucks, mobile homes, etc. This tax is assessed by the Commissioner of the Revenue. Taxes are paid to Southampton County Treasurer.
- Local Mobile Property*
*Airplanes, Boats, Campers, Recreational Vehicles and Trailers
Method of assessment of Local Mobile Property*
In accordance with §58.1-3103 of the Code of Virginia, the valuation method used by Southampton County to assess “Local Mobile Property” (airplanes, boats, campers, recreational vehicles and trailers) is a percentage of owner’s original cost or a recognized pricing guide, whichever is applicable.
Administrative Review and Appeal Process
If you disagree with the assessment of the “Local Mobile Property”, you may apply to the Commissioner of the Revenue for a review pursuant to §58.1-3983.1(B) of the Code of Virginia (“The application shall be filed in good faith and sufficiently identify the taxpayer, remedy sought, each alleged error in the assessment, the grounds upon which the taxpayer relies, and any other facts relevant to the taxpayer’s contention’). The application for review must be filed within one year from the date of assessment, or one year from the last day of the tax year, whichever is later.
When Vehicles are Taxed
Vehicles registered in the County on January 1st of each year will be taxed. Every motor vehicle which acquires a situs in this locality after January 1 of each year shall be taxed for the balance of the tax year, on a monthly basis. Vehicles not registered with the Department of Motor Vehicles or Southampton County are also subject to tax if the vehicles is normally garaged, stored, or parked in the county, with the exception of those exempted by law. Section 15-79.1 of the Southampton County Code states as follows:
Motor vehicles equipped for transportation for physically handicapped individuals and certain vehicles of disabled veterans exempt from taxation.
The following tangible personal property is exempt from the tangible personal property levies of the board of supervisors.
- Motor vehicles specially equipped to provide transportation for physically handicapped individuals.
- One motor vehicles owned and regularly used by a veteran who has either lost, or lost the use of, one or both legs, or an arm or a hand, or who is blind, or who is permanently and totally disabled as certified by the Department of Veterans' Affairs. In order to qualify the veteran shall provide a written statement to the Commissioner of the Revenue or other assessing officer from the Department of Veterans' Affairs that the veteran has been so designated or classified by the Department of Veterans' Affairs as to meet the requirements of this section, and that his disability is service-connected. For purposes of this section, a person is blind if he meets the provisions of Section 46.2-739, Code of Virginia.
Assessment of Vehicles
Virginia personal property tax is assessed by the Commissioner of Revenue office. Assessments are based on the loan value as listed in the N.A.D.A. (National Automobile Dealers Association) used car guide. The minimum assessment is $130.00. Vehicles not listed in the guide book are assessed by the percentage method.
Personal Property Tax Rate
The County tax rates are set each year by the Southampton County Board of Supervisors. A tax of $5.00 per $100.00 assessed valuation on all taxable, tangible, personal property located in Southampton County on the first day of January, except household goods and personal effects.
Filing date for Personal Property Tax Returns
Personal property tax returns for vehicles and all other forms of personal property must be filed by March 15 of each tax year. If you do not receive this form, it is your responsibility to obtain one from the Commissioner of Revenue office. Any person failing to file a return by March 15 shall incur a penalty.
Dear Citizen, January 2021
After a public hearing in November 2020, the Supervisors voted for us to become a “file by exception” locality. This means that your personal property record will remain the same as it is January 1, 2021 unless we receive a change from the Department of Motor Vehicles or you notify us of a change.
If you own ONLY items that are registered and maintained by DMV, such as cars, trucks, trailers, motorcycles, etc, you will NO LONGER receive a form. If you acquire a taxable item that is not to be registered with DMV, such as swimming pools, mobile homes, livestock, etc., please complete the electronic personal property form found on our website, www.southamptoncounty.org,
and submit to us within 30 days of acquisition.
Click here for the Personal Property Listing Form
If you own business equipment, farm equipment, livestock, or any type of business personal property, you will still receive a form near the first week of February, and it is still required to be returned by March 15th to avoid the filing penalty of one (1) percent of the tax assessable on such return or ten dollars ($10.00), whichever is greater.
You may be eligible for a tax reduction if your vehicle has over 100,000 miles as of January 1st. If you need to report a vehicle with high mileage for the first time, please email the vehicle and corresponding mileage to us by March 15th. If you have reported high mileage on a vehicle in the past, it is not necessary to notify us each year. We keep this information on file. You may email firstname.lastname@example.org or email@example.com .
If you have any questions, please don’t hesitate to call my office at 757-653-3030.
Amy Burgess Carr
Commissioner of the Revenue
If you make a change to your record during the year, such as purchasing, or disposing of a vehicle, please follow the guidelines below:
- If you purchase a new vehicle and have it registered with DMV
- If you purchase a new vehicle and do not have it registered with DMV
- If you sell or dispose of a vehicle
- If you move into Southampton County
- If you move out of Southampton County
When Personal Property Tax Bills are Due
All vehicles, etc. tax accounts on file with the office of the Commissioner of Revenue will be billed annually with payments due December 5. All other accounts will be billed by supplemental billings. Personal property tax bills are applicable to the calendar year in which issued. There is a penalty required by the Virginia State Code for late payment of taxes. This penalty is assessed at the greater of either a rate of ten (10) percent of the tax assessable on such returns or ten dollars ($10.00); however, the penalty shall in no case exceed the amount of tax assessable. For questions on the late payment penalty, please contact the County Treasurer's office at (757)653-3025.
If you receive a bill which is incorrect because you either purchased, sold, or moved a vehicle from the County of Southampton, be sure to contact the Commissioner of Revenue office immediately.
Assessment of Agricultural Equipment
A tax of $1.95 per $100.00 assessed valuation on all farm machinery and farm implements save and except machinery described below, located in Southampton County on January 1st of the tax year.
A tax of $1.25 per $100.00 assessed valuation on all farm machinery designed solely for the planting, production or harvesting of a single product or commodity, located in Southampton County on January 1st of the tax year.
All single wide mobile homes located within Southampton County are assessed as personal property based on the square footage. The value is set each year there is a general reassessment. The rate of tax is the same as the Real Estate. Any double wide or more mobile home is assessed under real estate unless it is in a mobile home park, then it is personal property. Please keep in mind if you sell a mobile home to contact the Commissioner of Revenue with the new owner, address and date sold.
Merchants Capital Tax
All businesses need a business license or report the dollar value on inventory that is held for resale as of December 31st to the Commissioner of Revenue by March 15 of each taxable year. Please contact the Commissioner of Revenue office for further information. The tax rate for Merchants Capital is $.50 per $100.00.
58.1-3510 Definition of Merchants Capital
Merchants' capital is defined as follows: Inventory of stock on hand; daily rental vehicles, daily rental property, and all other taxable personal property of any kind whatsoever, except money on hand and on deposit and except tangible personal property not offered for sale as merchandise, which tangible personal property shall be reported and assessed as such.
Business Tangible Personal Property Tax
The County of Southampton levies a tax on tangible personal property used in a trade of business (such as furniture, fixtures, machinery and tools) located in the County on January 1st. You must file a Personal Property form along with a current depreciation schedule with the Commissioner of Revenue no later than March 15 of each taxable year. Business accounts will also be billed annually with payments due December 5. Please contact the Commissioner of Revenue for further information. The tax rate for Business Personal Property is $5.00 per $100.00.
Machinery and Tools Tax
All machinery and tools used in a manufacturing, mining, processing, or reprocessing radio or television broadcasting, dairy, dry cleaning, or laundry business, such machinery and tools being segregated by Section 58-413, Code of Virginia, as amended for local taxation exclusively, and each county, city and town being required to make a separate classification for all such machinery and tools. The tax rate for machinery and tools is $2.40 per $100.00.