Personal Property Tax Assessments

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



Tax Rates (per $100 of Assessed Valuation)
   Tangible Personal Property    $6.10
   Camp Trailers & Rec.  Vehicles    $5.49
   Mobile Homes    $0.97
   Boats & Watercraft    $0.0001
   Aircraft    $0.0001







Road Bond
In 2019, 76.8% of Stafford County residents passed the road bond.  Then, on April 20, 2021, the Stafford County's Board of Supervisors committed to a comprehensive funding strategy that establishes a dependable, equitable revenue source to meet transportation improvement needs.

This strategy includes adjusting the Personal Property Rate to $5.52 with an additional $0.58 to fund the transportation projects for a total Personal Property tax rate $6.10.  Click here for more information.

Vehicle License Fee (VLF)
In 2021, the Stafford County's Board of Supervisors eliminated the Vehicle License Fee (VLF) in coordination with the Commissioner of the Revenue.  The assessment ratio was adjusted from 40% of the National Automobile Dealers Association (N.A.D.A.) value to 50%.  This caused the base tax rate for personal property to lower from $6.46 to $5.52.  The new tax rate of $5.52 generates the same amount of revenue as the old rate of $6.46 plus the $23.00 Vehicle License Fee (VLF).

Tax Assessments
Tangible Personal Property - This class of property is prorated for taxation. In this classification passenger cars, pickup trucks, panel trucks, and motorcycles are assessed at 50% of the N.A.D.A. Guide's Clean Retail.  Example: N.A.D.A. value of $20,000 = $10,000 in County assessed value.

Trailers, most trucks over 10,000 pounds gross weight and recreational vehicles -  This class of property is prorated for taxation.  In this classification these are assessed at a percentage of original cost using the following depreciation schedule (with the exception of those qualifying as common carriers):

1st year – 40%  
2nd year – 35% 
3rd year – 30%
4th year – 25% 
5th year – 20%
6th year and all subsequent years – 15% 

Personal Property Tax Relief (PPTR)
The assessed value of a vehicle is based on 50% of the National Auto Dealers Association (N.A.D.A.) Guide.  Then, each year the Stafford County Board of Supervisors establishes the vehicle Personal Property tax rates.  The current tax rate for most vehicles is $6.10 per $100 of assessed value.

If a vehicle has situs for taxation in Stafford County, then our office computes the taxes by taking 50% of the N.A.D.A. value, then multiply by the tax rate.  The tax is then prorated for the number of months the vehicle was in our county.  For qualified personal use vehicles, the tax bill is reduced by the Commonwealth's Personal Property Tax Relief (PPTR) percentage.  The current percentage of PPTR is 30% and is only applied to the first $20,000 of a vehicle's value.  See below for examples.

Qualifying Requirements for PPTR: 

  • The vehicle must be a passenger vehicle, including motorcycles, automobiles, small trucks, and vans primarily for the transport of passengers
  • If a truck or panel van, the vehicle may not exceed 10,000 pounds gross weight and may not have truck tags
  • If a van, cannot have more than ten (10) persons including the driver
  • Vehicle must be owned or leased by an individual for personal use, not for business 
  • If the vehicle is for business, must be used at or less than 50% (business use is determined by depreciation taken and/or mileage deduction used); click here for more information regarding business use vehicles

Examples: 
Personal Use Vehicle Valued equal or less than $20,000

  1. NADA Value: $12,750
  2. The assessed value of the vehicle: $12,750 x 50% = $6,380
  3. Calculate tax rate: $5.52 [Rate] + $0.58 [Road Bond] = $6.10
  4. Apply tax rate: ($6.10 / 100) x $6,380 = $389.18
  5. Divide total by 2 for each half: $389.18 / 2 = $194.59
  6. Calculate PPTR amount: $194.59 x 30% = $58.38
  7. Reduce tax by PPTR amount: $194.59 - $58.38 = $136.21
  8. Total Tax Amount = $272.42 annually or $136.21 each half

Personal Use Vehicle Valued more than $20,000 

  1. NADA Value: $25,950
  2. The assessed value of vehicle: $25,950 x 50% = $12,975
  3. Calculate tax rate: $5.52 [Rate] + $0.58 [Road Bond] = $6.10
  4. Apply tax rate: ($6.10 / 100) x $12,975 = $791.78
  5. Divide total by 2 for each half: $791.78 / 2 = $395.89
  6. Calculate PPTR amount: $395.89 x 30% = $91.50
  7. Reduce tax by PPTR amount: $395.89 - $91.50 = $304.39
  8. Total Tax Amount = $608.78 annually or $304.39 each half