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PERSONAL PROPERTY TAX

Return to the Commissioner of the Revenue

• ALL OWNERS OF PERSONAL PROPERTY ARE REQUIRED PURSUANT TO STATE AND LOCAL LAW, TO FILE SUCH PERSONAL PROPERTY WITH THE COMMISSIONER OF THE REVENUE ON OR BEFORE FEBUARY 1 OF EACH YEAR IN CAROLINE COUNTY.
  
  
• THE TAX RELIEF ACT DOES NOT ELIMINATE THE PERSONAL PROPERTY TAX.
  
  
• PERSONAL PROPERTY TAX APPLIES AT VARYING RATES TO THE ASSESSED VALUE OF TANGIBLE PERSONAL PROPERTY, I.E., AUTOS, TRUCKS, TRAILERS, MOBILE HOMES, AIRCRAFT, RECREATION VEHICLES, BOATS, BUSINESS EQUIPMENT, MACHINERY AND TOOLS.
  
  
• RECOGNIZED PRICING GUIDES AND/OR A PERCENTAGE OF COST BASED ON PURCHASED DATE ESTABLISH VALUES.
  
  
• THE COMMISSIONER OF THE REVENUE’S OFFICE IS THE ONLY OFFICE THAT HAS THE AUTHORITY TO MAKE AN ADJUSTMENT TO AN ASSESSMENT.
  
  
• PERSONAL PROPERTY TAX EXAMINERS SCREEN ALL RETURNS. THE OFFICE IS ON-LINE WITH THE DIVISION OF MOTOR VEHICLES. THIS TOOL ASSISTS IN THE ACCURACY OF INDIVIDUAL PERSONAL PROPERTY ASSESSMENTS.
  
  
• CAROLINE IS NOT A PRORATING COUNTY; THEREFORE, THE TAX IS BASED ON ALL PROPERTY LOCATED IN THE COUNTY ON JANUARY 1.
  
  
• THE PERSONAL PROPERTY TAX RELIEF ACT OF 1998 WILL PROVIDE FOR A REDUCTION IN YOUR LOCAL TAX. UNLESS THE GENERAL ASSEMBLY WOULD VOTE OTHERWISE. THE REDUCTION OF THE TAXES APPLIES TO THE FIRST $20,000.00 OF ASSESSED VALUE ON QUALIFYING VEHICLES. TAXES ON THE VALUE IN EXCESS OF $20,000.00 ARE PAID TO THE COUNTY AND NOT SUBJECT TO THE REDUCTION. THE REDUCTION WILL APPEAR ON THE COUNTY’S TAX BILL. VEHICLES USED FOR BUSINESS DO NOT QUALIFY. (SEE BUSINESS TAXES.)
  
  
• THE CAROLINE COUNTY BOARD OF SUPERVISORS SETS ALL TAX RATES.

FOR ASSISTANCE WITH PERSONAL PROPERTY CONCERNS, CONTACT YOUR PERSONAL PROPERTY TEAM MEMBER BY PHONE, E-MAIL, FAX OR US MAIL.

YOUR PERSONAL PROPERTY TEAM MEMBERS FOR CAROLINE COUNTY ARE:

• CHRISTY NILO
  804-633-4531
  cnilo@co.caroline.va.us
  
  
• DIANE CORKER
  804-633-4055
  dcorker@co.caroline.va.us
  
  
• ANGELA CECIL
  804-633-1087
  acecil@co.caroline.va.us

ALL EXAMINERS MAY BE REACHED BY FAX USING 804-633-5118 OR US MAIL: P. O. BOX 53, BOWLING GREEN, VIRGINIA. 22427 THE COMMISSIONER ALWAYS WELCOMES YOUR COMMENTS. YOU MAY CONTACT SHARON CARTER BY USING THE FAX OR PHONE NUMBERS ABOVE OR scarter@co.caroline.va.us DIRECT ON-LINE ASSISTANCE TO THE VIRGINIA DEPARTMENT OF MOTOR VEHICLES WWW.DMV.STATE.VA.US

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