FAQs
What do I do if I've purchased a new or used vehicle?
Motor Vehicles normally garaged in the County of Rockbridge are required to be registered using a current
registration card from DMV with the Commissioner of the Revenue for Personal Property Tax purposes within
30 days of the purchase date.
What do I do if I've disposed of a vehicle (sale, trade, or salvage)?
First notify the DMV at (804) 497-7100 or www.dmvnow.com and then the Commissioner of the Revenue's Office
at (540) 463-3431as soon if possible.
What do I do if I've moved in or out of Rockbridge County?
First notify the Virginia DMV at (804) 497-7100 or www.dmvnow.com and then the Commissioner of the Revenue's
Office at (540) 463-3431 of your new address immediately if possible or within 30 days.
What are my tax obligations if I am an active-duty military person maintaining a Rockbridge County as
my legal residence?
Under the Service Members Civil Relief Act, your tax liability would be to Rockbridge regardless of where you
may be stationed or where your personal property may be garaged during the year.
What are my tax obligations if I am an active-duty military person or a non-military spouse maintaining
a legal domicile in a state other than Virginia?
If your vehicle is titled solely to you, a military person residing in Rockbridge County because of military orders,
or jointly titled with a military spouse residing in Rockbridge County because of military orders, it will qualify for exemption from local personal property taxation in Rockbridge County under the Service members Civil Relief Act.
What are my tax obligations if I am a member of the armed services of the United States and will be or have been deployed outside of the United States?
Virginia Code § 58.1-3916 provides for an automatic filing extension on personal property taxes for 90 days from
the date an active military person is expected to return to the United States. A service member may avail himself
or herself of this filing extension by notifying our office of deployment outside of the United States. Please submit
the Notification of Military Deployment Outside of the United States form accompanied by a copy of your military
orders.
Which vehicles are subject to the Vehicle Personal Property Tax?
All vehicles located in Rockbridge County are subject to personal property tax, including vehicles that do not run,
and vehicles that are temporarily absent from Rockbridge County. A vehicle is temporarily absent if it has not been legally registered in another jurisdiction.
What type of property is taxable?
Taxable personal property consists of motor vehicles, trailers, campers, mobile homes, boats, airplanes and
business personal property. You are required to report personal property to the Commissioner of the Revenue
within 30 days of acquiring or bringing such property into Rockbridge County. This applies to all vehicles owned
by individuals or businesses.
Is it possible for the assessed value of my vehicle to be higher this year than it was last year?
Yes. Virginia State Code requires that all Virginia localities value tangible personal property as of a fixed date.
This date, often referred to as “tax day," is January 1, regardless of when a vehicle may have been purchased or located in Rockbridge County.
Rockbridge County uses publications from The National Automobile Dealers Association (NADA) as the primary valuation guides for personal property assessment purposes, as do all 134 cities and counties in Virginia. In
arriving at the used vehicle values published in its valuation guides, NADA collects and analyzes over half a
million auto-related transactions per month, including both wholesale and retail sales. NADA collects its data
from a number of sources, including automobile manufacturers, new and used vehicle dealers and over 165
automobile auctions nationwide. Additionally, NADA considers economic trends, geographic location, weather
and environmental factors in the analysis of its automobile valuation data.
Due to various market factors, values for some vehicles may be higher as of January 1 of the current year than
they were on January 1 of the previous year. This rise in vehicle value may be due to increased demand or
diminished supply for a particular vehicle model or vehicle type, gas price fluctuations or other factors affecting
vehicle sales, such as government or manufacturer incentives.
Does a new car manufacturer's rebate reduce the original cost basis of a new vehicle for purposes of
personal property tax assessment?
No. The local tax on tangible personal property is not a sales tax but a tax on the actual fair market value of
property. If the preferred means of establishing the actual fair market value of a vehicle cannot be used
(i.e., the clean loan value of the model and year of the individual vehicle are not listed in the recognized
pricing guide), the taxpayer may present the Commissioner of the Revenue proof of original cost which may
be used as an alternative basis of assessment. Such proof may consist of the new vehicle sales contract or
purchase order which clearly shows the total purchase price upon which the motor vehicle sales and use tax
was calculated.
How are antique motor vehicles taxed? Rockbridge’s local ordinance exempts from local taxation as household goods, personal effects, and antique motor vehicles, as defined in Section 46.2-100 of the Code of Virginia as amended, which are not used for general transportation purposes.
How are mobile homes assessed?
Mobile homes used as residences are assessed at the fair market value and taxed at the local real estate rate.