Personal Property

Personal Property Assessment
  
The Commissioner of the Revenue is responsible for the assessment of all personal property with taxable status in Goochland County, Virginia state law requires Commissioners of the Revenue to use a recognized pricing guide to assess vehicles for personal property tax. Goochland County uses the January 1, Eastern Edition N.A.D.A. (National Automobile Dealers Association) Official Used Car Guide and the January 1, National Edition N.A.D.A. Official Older Car Guide. 

These guides contain three values. Goochland uses the "Clean Trade-In" value. Vehicles listed in the January 1, National Edition N.A.D.A. official older used car guide, are valued using the "Clean Trade-In" value.  

If the model and year of a vehicle is not listed in the recognized pricing guide, the law permits the vehicle to be valued on the basis of percentage of original cost, to reflect fair market value. To ensure uniformity in valuation for vehicles of the same make and model, the office of the Commissioner of the Revenue uses the original cost as reported from Division of Motor Vehicles. 

Adjusting and/or Closing a Personal Property Tax Account

NOTE: All changes to vehicle status (purchases, trades, moves, sales, donations, etc.) should be reported to the County of Goochland within 30 days and promptly reported to the Virginia DMV. 

Moving within or out of the County

A vehicle owner who has moved within the County of Goochland should report the change of address to:

Commissioner of the Revenue, 1800 Sandy Hook Road Suite 220 Goochland, VA 23063

• Fill out and submit a completed disposition form; and

• Provide proof of personal property tax registration with another Virginia jurisdiction or a copy of the vehicle's new state registration card.

 

Disposing of a vehicle

In the event that a currently registered vehicle is traded, sold, donated, stolen, or totaled, the vehicle owner must:

• Fill out and submit a completed disposition form; and

• Provide documentation of the change in status

Documentation accepted by the County of Goochland includes:

• Trades: A copy of the buyer's order or purchase order

• Sales: A copy of the bill of sale

• Donations: A copy of the donation receipt

• Stolen Vehicles: The case number from the jurisdiction where the vehicle was stolen

• Totaled or Destroyed Vehicles: The statement of loss from the insurance company

  NOTE: A temporary absence from the County does not exonerate a vehicle owner from paying the taxes. The County will consider a vehicle owner's absence from the County to be temporary until the vehicle owner provides the information and documentation described above.

Appealing a Vehicle Assessment for Condition

The code of Virginia Section 58.1-3503 requires all localities to use a recognized pricing guide to value vehicles. The use of individual sales or trade-in offers as the basis for a vehicle's assessment is not permitted under state law. Code of Virginia 58.1-3515 requires localities to value property as of January 1.

An appeal can be filed if the condition of the vehicle is such that it has major structural and/or mechanical damage as of January 1.  If you believe your assessment is in error due to the condition of the vehicle contact the office.

Assessment Appeal Application Process

All appeals will be reviewed and responded to within five working days.

• Answer all questions and include supporting documentation like repair estimates or pictures. Additional sheets may be used to describe the item's condition. The appeal will be denied if supporting documentation is not included.
• If the appeal form is filed within 10 working days of the due date of any personal property billing, then the entire bill must be paid by the due date to avoid penalty and interest. Any adjustment will result in a credit on the account. The credit can either be refunded or applied to another tax or fee due.
• If the property's condition of the item is not restored, then an appeal form must be filed each year with the Commissioner of the Revenue.
• The property's condition must be below average.
• The property's condition must not be due to average wear and tear.

Personal Property Tax

 
Personal property tax is levied each calendar year on all motor vehicles, trailers, campers, mobile homes, boats, and airplanes with "situs" in the county. A vehicle has situs for taxation in the county, or if it is registered to a county address with the Virginia Department of Motor Vehicles.
 
Personal property taxes are due June 5 and December 5.

Prorated Personal Property Tax

Vehicles that are moved into or out of the county after January 1 are prorated based on the number of months that the vehicle is/was located in Goochland County.

Exceptions to the prorating standard

1. Vehicle is moved out to a non-prorating Virginia jurisdiction; then the tax is not prorated.

2. Vehicle is moved in from a non-prorating Virginia jurisdiction; then the vehicle is taxable in the prior jurisdiction for the entire year.

3. Vehicle is moved out of Virginia and is registered with the state where it is moved to. You must register the vehicle with the state where the vehicle is moved to.  Failure to register will result in continued personal property tax liability with Goochland County.  The Virginia Code Section 58.1-3511-"the situs (meaning tax liability) for vehicles...registered in Virginia, but normally garaged, docked or parked in another state shall be taxed in the locality in Virginia where registered."
 
Items Subject to the Personal Property Tax  

• automobiles        
• trucks  
• motorcycles
• trailers
• boats
• mobile homes
• business personal property-such as furniture and fixtures, computers and construction equipment

Tax Day

In addition to requiring valuation based on a pricing guide or cost, the Code of Virginia requires that the value of tangible personal property be fixed as of “tax day,” which is January 1, regardless of when the property is purchased or located in Goochland County.

The Commissioner of the Revenue's duty is to ensure fair, equitable and uniform assessments. If you believe that an assessment is incorrect, please contact my office.   

Car Tax Relief

Personal property tax relief is provided for any passenger car, motorcycle, or pickup or panel truck having a registered gross weight of less than 10,000 pounds on January 1. The vehicle must be owned or leased by an individual and be used 50 percent or less for business purposes. A vehicle is considered to be used for business purposes if:
  

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

Vehicles qualified for tax relief are noted on your tax bill and show a reduction for the portion of the tax the commonwealth will pay. For qualified vehicles, your tax bill is reduced by the applicable tax relief percentage for the tax year on the first $20,000 of value. Goochland County will be reimbursed by the commonwealth for the amount of the reduction once you have paid the balance due shown on your bill. 

If your vehicle is improperly qualified or you are uncertain whether your vehicle would be eligible for car tax relief because it is used part of the time for business purposes, contact the Goochland County Commissioner of the Revenue at (804) 556-5807.