Personal Property Miscellaneous

Contact Information

Personal Property Staff
Commissioner of the Revenue

Phone: (540) 658-4132
Fax: (540) 658-4120
Email
Live Chat

Office Hours:
Monday - Friday
8:00 am - 4:30 pm

Phone Hours:
Monday - Friday
9:00 am - 3:00 pm

Physical Address
1300 Courthouse Road
2nd Floor
Stafford, VA 22554-1300 


Mailing Address
PO Box 98
StaffordVA 22555
Proration 
Prorated Jurstictions: Personal Property tax is based on the number of months you own the property in Stafford County.  If you purchase or sell/trade/junk/donate the property during the year, it will be subject to a   prorated tax.

Non-Prorated Jurstictions: Personal Property tax is based on the situs/location of the  property as of January 1st per each calendar year (this information is based on the Virginia Division of Motor Vehicles).  

Exception: Code of Virginia 58.1-3516 States when taxable property come from or moves out to another Virginia location that does not prorate.  Such property involving prorating and non-prorating jurisdictions is taxed in whichever jurisdiction it was sited on January 1 of that year for the entire year.


Business Use Vehicles
The Personal Property Tax Relief Act of 1998 provides tax relief for any passenger car, motorcycle, or pickup, or panel truck having a registered gross weight of less than 10,001 pounds.  The vehicle must be owned or leased by an individual and NOT used for business purposes.  

A vehicle is considered to be used for business purposes if:

  • More than 50% of the mileage for the year is used as a business expense for Federal Income Tax purposes OR reimbursed by an employer
  • More than 50% of the depreciation associated with the vehicle is deducted as a business expense for Federal Income Tax
  • The cost of the vehicle is expensed pursuant to Section 179 of the Internal Revenue Service (IRS) Code
  • The vehicle is leased by an individual and the leasing company pays the tax without reimbursement from the individual


Vehicles Used by College Students

Virginia Code §58.1-3511: States a Virginia licensed vehicle used by a full-time college student can be taxed by the domicile locality of the owner of that vehicle. 

Example
A vehicle owner (parent) resides in Stafford County may send their student to study full-time at George Mason University in Fairfax County.  In this case, the vehicle is owned by the parent(s) and used by the full-time student.  Thus, even though the vehicle is physically parked/garaged in Fairfax County, it will need to remain registered and assessed for taxes in Stafford County, since that's where the legal owner of the vehicle (parent) resides.  


Leased Vehicles

Leasees are responsible for informing our office of any vehicle updates (i.e. purchased or returned, address updates such as moved into/out of Stafford).  The payment of the Personal Property tax is done through the leasing company; thus, any refunds need to be addressed with the leasing company.


Vehicles with Permanent Antique Tags

State Law §58.1-3504: States this vehicle is not taxed, classified as a household good.


High Mileage

Poof of mileage near January 1 of each year must be emailed or mailed to our office.  Acceptable proof from a certified mechanic include:

  • State Inspection Receipt
  • Oil Change Receipt
  • Repair Bill
  • Detailed Mileage Log