What is the Personal Property Tax Relief Act?
The Personal Property Tax Relief Act of 1998 provides tax relief for passenger cars, motorcycles, and pickup or panel trucks having a registered gross weight of less than 10,000 pounds. To qualify, a vehicle must:
be owned by an individual or leased by an individual under a contract requiring the individual to pay the personal property tax;
AND
be used less than 50% for business purposes.
Motor homes, trailers and farm use vehicles do not qualify for tax relief.
Personal Property Tax on Vehicles
Shenandoah County is a non-prorating locality. All cities and counties in Virginia have personal property tax. The County of Shenandoah taxes cars, trucks, buses, leased vehicles, 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 the Treasurer of Shenandoah County, Cindy George.
When Vehicles are Taxed
Vehicles registered in the County on January 1st of each year will be taxed. Vehicles not registered with the Virginia Department of Motor Vehicles or Shenandoah County are also subject to tax if the vehicle is normally garaged, stored, or parked in the County, with the exception of those exempted by law.
Assessment of Vehicles
Virginia personal property tax is assessed by the Commissioner of Revenue Office. Assessments are based on the trade-in value as listed in the N.A.D.A. (National Automobile Dealers Association) used car guide. The minimum assessment is $100.00. Vehicles not listed in the guide book are assessed by the percentage method.
High Mileage- Proof must include the vehicle description (VIN#) and mileage. Must be filed annually by February 1 of the tax year. Photos of the odometer are not acceptable proof.
County Tax Rate
The County tax rates are set each year by the Shenandoah County Board Of Supervisors. The rate for 2022 is $3.80 per $100.
Filing date for Personal Property Tax Returns
Personal property tax returns for vehicles and all other forms of personal property must be filed by February 1 of each tax year. If you do not receive this form, it is your responsibility to notify the Commissioner of Revenue Office. Please call (540)459-6170.
When Personal Property Tax Bills are Due
Initial tax bills on vehicle tax accounts with the office of the Commissioner Of Revenue will be billed semiannually with payments due June 5 and December 5. All other accounts will be billed by supplemental billings. Personal property tax bills are applicable to the calendar year in which issued. Shenandoah County is non pro-rating, therefore, taxes are paid on what you own as of January 1st of each year. There is a penalty required by the Virginia State Code for late payment of taxes. For questions on the late payment penalty, please contact the County Treasurer’s Office at (540)459-6180.
If you receive a bill which is incorrect because you either sold a vehicle or moved it from the County of Shenandoah during the tax year, be sure to contact the Commissioner Of Revenue Office and DMV immediately.
Military/Student Information
Under the Soldier’s and Sailor’s Civil Relief Act, if Shenandoah County is your legal residence the tax liability would be to Shenandoah County regardless of where you may be stationed or where your personal property may be garaged during the year.
If vehicles used by students and garaged at schools outside of Shenandoah County are titled solely to the student, or jointly with a parent, it is liable to Shenandoah County for personal property tax and decal display.
Assessment Of Agricultural Equipment
As of January 1, 2000, Shenandoah County no longer taxes farm equipment or livestock.
Business Merchants Capital Tax
Any business needs to report the dollar value on inventory that is held for resale as of January 1st to the Commissioner of Revenue by February 1 of each taxable year. Please contact the Commissioner of Revenue Office for further information. The tax rate for Merchants Capital is .60 cents per $100.
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 Shenandoah levies a tax on tangible personal property used in a trade or business, to include but not limited to such items as furniture, computer, fixtures, machinery and tools located in the County on January 1st. You must file a Business Personal Property form with the Commissioner of Revenue no later than February 1 of each taxable year. Business accounts will also be billed semi-annually with payments due June 5 and December 5. Please contact the Commissioner of Revenue for further information. The tax rate for Business Personal Property is $3.15 per $100.
58.1-3508.1. Machinery and tools used in semiconductor manufacturing shall constitute a classification for local taxation separate from other classifications of machinery and tools. The governing body of any county, city or town may levy a tax on such classification of property at a different rate from the tax levied on other machinery and tools. The rate of tax and the rate of assessment shall not exceed that applicable generally to machinery and tools. Shenandoah County’s tax rate on machinery and tools is $3.15 per $100.
Mobile Homes
All single wide mobile homes located within Shenandoah County are assessed 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 mobile home that is a double wide is assessed under real estate. Please keep in mind if you sell a mobile home to contact the Commissioner of Revenue with the new owner, address and date sold.
The tax rate for a single wide mobile home is $.58 per $100.
Late Filing Penalty
This penalty is assessed at the greater of either a rate of 10% of the tax assessable on such returns or $10; however, the penalty shall in no case exceed the amount of tax assessable.
County Alcoholic Beverage License
According to the Shenandoah County ordinance duly adopted June 30, 1977 (Section 146-12), each licensee who holds a state license for a distiller, a winery, a brewery, bottler’s, wholesale beer, wholesale wine, retail on-premises of wine and beer, retail off-premises of beer, retail off-premises of wine, banquet, fruit distiller and hospital shall be required to secure from the Commissioner of Revenue a county license for each state license held. The county alcoholic beverage license is for the period of July 1st and ending June 30th and must be purchased and posted prior to or no later than July 31st of each year. A new licensee shall secure a county license immediately upon notice from the Commissioner of the Revenue. All licenses shall be posted in the place of business by the licensee.
Federal Income Tax Forms
The Shenandoah County Commissioner of the Revenue’s office no longer offers federal tax forms. Please contact the IRS at 1-800-829-1040 or go to the website at www.irs.gov.
State Income Tax Forms
The Virginia Department of Taxation will no longer provide forms to the Commissioner of Revenue. You may order forms by calling 804-440-2541 or downloading them at virginia.gov. We apologize for any inconvenience this may cause.