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WHAT IS PERSONAL PROPERTY TAX?  New Resident Vehicle Guide

Personal Property Tax (also known as a car tax) is a tax on tangible property - i.e., property that can be touched and moved, such as a car or piece of equipment. It is an ad valorem tax, meaning the tax amount is set according to the property's value.

• Personal property tax applies to any vehicle normally garaged or parked in Prince William County - even if the vehicle is registered in another state or county.
• All personal property is taxable, even unlicensed and/or inoperable vehicles.
• Virginia law makes vehicles with an active Virginia registration taxable in the municipality where the vehicle is registered - even if the vehicle is garaged or parked in another state.

The Virginia Code Section 58.1-3511 - "the situs (tax liability) for vehicles registered in Virginia, but normally garaged, docked, or parked in another state shall be the locality in Virginia where registered."

Although jurisdictions throughout Virginia levy a personal property tax, many U.S. states do not; as a result, some County residents may not be aware that a tax on personal property exists.

Revenue collected from personal property tax funds, services police and fire protection, parks, libraries, and education.

ITEMS SUBJECT TO THE PERSONAL PROPERTY TAX

Prince William County assesses a personal property tax annually (as of January 1) on automobiles, trucks, motorcycles, trailers, and mobile homes.

Businesses are assessed a business tangible property tax on items such as furniture and fixtures, computers, and construction equipment. See Business Tangible Property Tax for more information.

All other property, including personal effects, household items, monies, securities, and livestock, are not subject to the personal property tax.

LOCAL VEHICLE REGISTRATION / LICENSE FEE

A local vehicle registration fee (a license fee) is imposed on vehicles normally garaged, stored, or parked in the County. The fee is collected as general revenue, budgeted, and appropriated by the Board of County Supervisors. The County registration fee does not apply to town residents or vehicles garaged at Marine Corps Base Quantico. Residents of the towns should register their vehicles with Prince William County and their respective town clerk or tax office.

STATE TAX RELIEF (CAR TAX)

The county webpage, Personal Property Tax Relief Act (PPTRA), provides information about the act's impact on residents. Summary information is also available at the Virginia Department of Motor Vehicles.

PERSONAL PROPERTY DECLARATIONS (PPDs)

Personal Property Declarations (PPDs) are mailed to all taxpayers who have/had personal property registered in PWC in May of each year. The PPD requests the owner of any motor vehicle or trailer to file the declaration if there is: “i) a change in the name or address of the person or persons owning taxable personal property; (ii) a change in the situs of personal property;” (§ 58.1-3518.1 B); (iii) any other change affecting the assessment or levy of the personal property tax on motor vehicles, and trailers for which a tax return has been filed previously; or (iv) any change in which a person acquires one or more motor vehicles, and trailers and for which no personal property tax return has been filed.” 

ADDING OR DISPOSING OF A VEHICLE

New to Virginia or Prince William County? Read our New Resident Vehicle Guide for helpful information.

When moving a vehicle into Prince William County from another Virginia jurisdiction, update your vehicle registration and change of address with the Virginia Department of Motor Vehicles (DMV) or call 804-497-7100 within 30 days of moving. Once the DMV has been updated, contact the municipality where the vehicle is moved from and Prince William County. This is to avoid continued assessment in the county where you are no longer living and assessed accordingly by Prince William County.

Prince William County Taxpayer Service can be reached by: Email: [email protected]

Phone: 703-792-6710

Moving out of Prince William County to another jurisdiction within the state of VA: You must register the vehicle with the municipality to which the vehicle is moved and contact the VA DMV. Failure to update the registration will result in continued personal property tax liability with Prince William County.

If you are moving from another state into Prince William County, please register your vehicle and change your address with the Virginia Department of Motor Vehicles (DMV) at 804-497-7100. Then, contact Prince William County by emailing [email protected] or calling 703-792-6710. More information can be found in the New Resident Vehicle Guide.

Moving out of the state of VA: You must register the vehicle with the state to which it is moved and contact the VA DMV. Once these steps have been completed, contact Prince William County by emailing [email protected] or calling 703-792-6710.

Failure to register the vehicle with the state it is moved to will result in continued personal property tax liability with Prince William County.

Sale or disposal of a vehicle: To avoid continued assessment by Prince William County, the VA DMV should be notified within 30 days of the sale or disposal of a vehicle. If it is more than 30 days, supporting documentation will be required.

List of documentation accepted as proof a vehicle is no longer located in PWC:

• Bill of Lading: Only for vehicles shipped OCONUS (outside the US/overseas). Must include the VIN, vehicle description, owner’s information, ship from & to destinations, signature, and date. 

• Bill of Sale: It must include the VIN and vehicle description and be signed and dated by all parties. If using a handwritten document, the sale date must be within 30 days of the change/disposal date in the DMV. If the disposal date in the DMV is more than 30 days, further proof of sale or a copy of registration from the buyer will need to be provided.
• Donation receipt: Must include the date of donation, VIN, and signature. 

• Stolen Vehicle: Police report with one of the following three items listed:
  • DMV plate deactivation.
  • Modification letter from insurance.
  • Total Loss Letter from insurance company.
• Total loss vehicle: Total loss statement from insurance company (must include VIN #, vehicle description, and date of total loss) 
• DMV: The following information provided by DMV will be used for verification purposes if available.
  • The disposal date or move date will be used if within 30 days of the date the change was made.
  • The change date will be used if there is more than a 30-day difference from the disposal or move date.   
    • An exception to this is if we are provided documentation that the vehicle is registered to someone else, a total loss statement, an end lease agreement, or vehicle registration from another state. 
  • The plate deactivation date (only if there is no disposal date). If neither exists, supporting documentation will need to be provided. 
  • Plate expiration date (only if there is no plate disposal date or deactivation date). If none exists, supporting documentation will need to be provided.  
• Moved out of the state of VA:  
  • Out of State registration 
• Moved to another jurisdiction:
  • Verification from other jurisdictions (in writing or verbal) if verification cannot be determined through DMV. 
• Leased vehicles: All supporting documentation listed below must include the VIN #, vehicle description, date of return or sale, and signatures by both parties. 
  • End of lease agreement 
  • Odometer statement 
  • Proof of sale/purchase 

PRORATED PERSONAL PROPERTY TAX

Vehicles sold, disposed of, or moved into or out of the County after January 1 are prorated based on the number of months the vehicle was located in the County.

Exceptions to the prorating standard:

• The vehicle is moved to a non-prorating Virginia jurisdiction. The tax is not prorated.
• The vehicle is moved in from a non-prorating Virginia jurisdiction; The tax is not prorated, and the vehicle is taxed in the prior jurisdiction for the entire year.
• The vehicle has been moved out of Virginia and is not registered with the state to which it was moved.

PAYMENT DUE DATE

Personal property tax bills are mailed out in late summer, with payment due by October 5. If October 5 falls on a weekend, the due date will be extended to the next business day. A prorated tax bill applies to vehicles that move into or out of the county after January 15. For more details, please refer to the section on Prorated Personal Property Tax.

PERSONAL PROPERTY TAX PAYMENT AND PENALTY

Personal Property Tax payments are usually due by October 5. If this date falls on a weekend, the due date will be the next business day.

Supplemental bills are generated and mailed throughout the year for vehicles not previously recorded in our system during the current tax year or in the previous three tax years. This may result in up to four years of taxes being billed.

If not paid in full by the due date (11:59 p.m.), a 10% late payment penalty is assessed on the unpaid original tax balance. Interest at a rate of 10% per annum is added beginning the 1st day of the month following the original due date.

Accounts that are over 30 days delinquent incur a $30 collection fee. Additional administrative fees may apply for most collection processes such as liens, garnishments, registration holds, judgments, and more. For further information, see Tax Enforcement-Delinquent Tax Collections webpage.

VA Code 58.1-3916: Penalty and Interest

The VA Code binds our office regarding waiving the penalty or interest. The code was written to ensure fair and equitable treatment for all taxpayers and prevent the tax office from making subjective decisions. Per the VA Code, localities do not have the legal authority to waive late payments on past-due accounts except under stringent circumstances.

MANAGING YOUR PERSONAL PROPERTY

The best way to manage your tax records is by creating an online account at tax.pwcgov.org. With this account, you can access various resources and information related to your county taxes. For instance, you can pay your taxes, print a copy of your tax bill, sign up for electronic billing or notifications, view your account balance and payment history, report changes in vehicle status, and update your address if you’ve moved. Click here to register for an online account or to log in (if you already have one).

Assistance is also available by contacting Taxpayer Services:

Email: [email protected]
Phone: 703-792-6710 Monday-Friday

For office hours and locations, visit Contact Taxpayer Services. 

Walk-in Locations
Other contacts

ASSESSMENT

Virginia law mandates that localities utilize a nationally recognized pricing guide for vehicle assessments. Prince William County has contracted with J.D. Power (NADA) for this purpose, as approximately 95% of vehicles in the County can be evaluated using the J.D. Power (NADA) car value guide. The values provided by J.D. Power (NADA) are derived from actual transactions and wholesale auctions of vehicles within the relevant area. Most jurisdictions in Virginia employ J.D. Power (NADA) for vehicle assessments.

Vehicles are assessed using the January J.D. Power (NADA) clean trade-in value for automobiles, trucks, and vans.

Newer vehicles that are not included in the January J.D. Power (NADA) guide will be evaluated based on a percentage of their purchase cost. If the cost information is unavailable, the assessment will instead be calculated at 90% of the manufacturer's suggested retail price (MSRP). Typically, J.D. Power will assess the vehicle in its second year of ownership. If there is still no assessment available for the vehicle at that time, it will be evaluated at 85% of the previous year's assessment. If an assessment is not available again, the vehicle will continue to be assessed at 85% of the prior year's assessment.

Vehicles that are older than those listed in the J.D. Power (NADA) guide are assessed based on a percentage of their original cost, a percentage of the previous year’s assessment, or other methods that reflect their current value. Additionally, there is a minimum assessment for vehicles and trucks, which varies depending on their gross weight.

Trailers are evaluated according to the following depreciation schedule:

- 1st year: 90% of the cost

- 2nd year: 80% of the cost

- 3rd year: 65% of the cost

- 4th year: 50% of the cost

- 5th year: 35% of the cost

- 6th year: 20% of the cost

- 7th year and beyond 10% of the cost

The minimum assessed value of a trailer ranges from $100 to $500, depending on its gross weight.

All assessments will be counted as 100% of their specified value.

Elderly and Disabled

Elderly citizens and disabled individuals who meet specific criteria may qualify for relief from all or a portion of their real estate taxes, personal property tax for one vehicle, vehicle registration or license fees, and solid waste fees. For more information, please visit the Elderly and Disabled Tax Relief Program page.

Disabled Veterans

Effective January 1, 2021, disabled veterans may qualify for tax relief on one automobile or pickup truck that is owned and used primarily by or for the veteran. For more information, please visit the Disabled Veterans Tax Relief Program page.

Military Personnel Exemptions

Active duty and retired military personnel may be eligible for personal property tax relief. For more information, visit the Military Personnel – Obligations and Exemptions program page.

 

 

Example of how to calculate Taxes and PPTRA on Personal Use vehicles for tax year 2024.
Full vehicle assessment value	Formula: Example on a $45,000 assessment	Example: Taxes on an assessed vehicle value of
Apply the tax rate ($3.70 per $100 of the assessed value) to get annual tax for the vehicle	$45,000 x (3.70/100) = $1,665	$1,665.00
Calculate the personal property tax relief (36% in 2024) on the first $20,000.00 of assessed value	$20,000 x (3.70/100) x 0.36 = $266.40	$266.40
Tax amount due:	$1665-266.40 = 1398.60	$1,398.60
Yearly registration Fee on motor vehicles:	$33.00	$33.00
Yearly registration Fee on motorcycles:	$20.00	$0.00
Total amount due:		$1,431.60

Vehicle Assessment Appeal on Personal Property Tax

Legal Basis for Uniform Assessments

Virginia state law (Virginia Code Section 58.1-3503.A.3) requires the Commissioner of Revenue to assess vehicles using values found in a “recognized pricing guide,” thus ensuring uniformity and equity of all assessments within a jurisdiction. The use of individual vehicle sales or trade-in offers as a basis for assessment is not a valid reason for appeal.

Personal property assessments in Prince William County are to be based on property values as of January 1 of the tax year, which begins on January 1 and ends on December 31, pursuant to Virginia Code Section 58.1-3515.

Prince William County uses “Clean Trade-In” January 1 values in the J.D. Power (formerly NADA Guides).

All personal property tax is assessed annually (as of January 1) on automobiles, trucks, motorcycles, trailers, and mobile homes.

If you feel your vehicle has been assessed (valued) incorrectly, you may appeal your assessment to Taxpayer Services pursuant to Virginia state law (Virginia Code Section 58.1-3980) and Prince William County Code Section 26-2.

Prince William County taxpayers may submit the official Vehicle Valuation Assessment Appeals form only if they feel their vehicles are incorrectly assessed because of special circumstances relating to the condition of the vehicle (e.g., significant structural damage, excessive rust, major mechanical) that may cause the vehicle’s value to be less than the official assessed value. 

Due to time constraints from August through October, the Tax Administration recommends that you pay your bill in full before the assessment is reviewed and corrected as warranted and then receive a refund based on the corrected assessment to avoid a late payment penalty. Waiting for the appeal before paying will not stop penalties and interest from accruing on a late payment. 

Applications must be submitted annually.

Notice: The damage appeal adjustment is based on parts only.

Damaged vehicles that have been repaired do not qualify for a lower assessment based on the repaired damage.

Please note: If there are corrections on your bill that need to be addressed, if you have sold your vehicle, moved your vehicle from Prince William County, or disposed of your vehicle, please email [email protected] or call 703-792-6710 to update your account.

Vehicle Valuation Appeals Process

1. To appeal a vehicle’s value, you must have the vehicle valued by an expert appraiser, adjuster, or auto repair facility (e.g., car dealer, insurance appraiser, car auctioneer, or automobile mechanic). The written appraisal must:

• Be on the appraiser’s letterhead.
• Include the appraiser’s name, address, phone number, and signature.
• Include a description of the vehicle’s condition on January 1 of the assessment’s tax year.
• Include a detailed damage and repair estimate listing the specific conditions that lower the vehicle’s value than the clean trade-in value listed in the J.D Power (formally NADA Guides).  Examples are excessive rust, body damage, missing engine, etc.  Excess mileage alone is not a sufficient reason for a reassessment of your vehicle; however, you can apply for a high mileage adjustment if the vehicle qualifies. For more information, go to the Vehicle High Mileage Appeal tab.

2. Submit the appraisal and a completed Vehicle Valuation Appeal form to [email protected]

• The application will be reviewed, and you will be notified of the decision made in writing.
• Appealing your assessment doesn’t guarantee that your personal property tax assessment will be lowered.
• The taxpayer, under the law, has the burden of proof to substantiate the value.

Note: An appeal is considered filed once you have mailed the required documents (as determined by the post office postmark) or emailed to the Tax Administration Office.

To file an appeal, please complete the appeal form and return the form and required documentation, including your account number, to [email protected]  or by mail to:

Tax Administration Division
Prince William County
PO Box 2467
Woodbridge, VA 22195-2467

Appeal of Vehicle Assessment Form

 

High Mileage Non-Commercial

The amount of the reduction will vary according to the class and age of the vehicle per the January JD Powers Official Guide. In general, vehicles older than ten years may not have a reduction, as the mileage may already be factored into the assessment. A vehicle with high mileage is reduced using the indicated mileage adjustment from the J.D. Power (NADA) Official Used Car Guide (see chart below for minimum mileage as of January 1). The adjustment is automatically carried forward and noted on the billing statement if the vehicle was reduced for high mileage in a prior year.

The vehicle's mileage recorded in our system will be adjusted to January 1 of the current tax year by adding or subtracting 1,250 miles per month if the date on the documentation is before or after January 1.  To estimate the mileage as of January 1, add or subtract 1,250 miles per month from the actual mileage shown on the document submitted. If the documentation received is dated before the 15th of the month, that month will not be counted. An additional month is added after the 15th of the month.

Example:

1. The document of service received is dated August 12. The mileage on the document will be reduced by 8,750 miles (1,250 * 7). The adjusted mileage to January 1 will be added to our system. The assessed value will be reduced if the vehicle qualifies for a high mileage adjustment.

2. The document of service received is dated August 17. The mileage on the document will be reduced by 10,000 miles (1,250 * 8). The adjusted mileage to January 1 will be added to our system. The assessed value will be reduced if the vehicle qualifies for a high mileage adjustment.

Note: Most high mileage adjustments result in a minimal amount deducted from the assessed value.

To submit a high mileage adjustment request, please send a recent State Safety Inspection receipt, oil change, repair receipt, or similar document identifying the VIN, mileage, date of service, and your account number to [email protected] or online through your portal account. 

Online at tax.pwcgov.org

To submit the mileage information online, you must first create a portal account or log in to an existing one.

Minimum Mileage for High Mileage Adjustments

To qualify, vehicle mileage as of January 1, 2024, must be:

• 2024 model year vehicle - 10,001 miles or more
• 2023 model year vehicle - 20,001 miles or more
• 2022 model year vehicle - 35,001 miles or more
• 2021 model year vehicle - 45,001 miles or more
• 2020 model year vehicle - 60,001 miles or more
• 2019 model year vehicle - 70,001 miles or more
• 2018 model year vehicle - 85,001 miles or more
• 2017 model year vehicle - 95,001 miles or more
• 2016 model year vehicle - 105,001 miles or more
• 2015 model year vehicle - 120,001 miles or more
• 2014 model year vehicle - 130,001 miles or more
• 2013 model year vehicle - 140,001 miles or more
• 2012 model year vehicle - 150,001 miles or more
• 2011 model year vehicle - 155,001 miles or more
• 2010 & older model year vehicles - 165,001 miles or more

High Mileage Adjustments on Commercial Vehicles 

The vehicle class determines mileage adjustments on commercial vehicles, the standard mileage for that class per year, and the age of the vehicle. To submit a high mileage adjustment request, please submit the required documentation, including your account number, to [email protected] or through your portal account. 

Note: Most high mileage adjustments result in a minimal amount deducted from the assessed value.

Commercial Vehicle Classifications

Type A: Long Haul Conventional & Cab over Tractors

Standard Mileage Per Year: 100,000

2019-2022: $0.125

2015-2018: $0.060

Type B: Local/Delivery Conventional Tractors

Standard Mileage Per Year: 65,000

2016-2023: $0.045

Type C: Vocational/Construction Trucks/Tractors

Standard Mileage Per Year: 45,000

2016-2023: $0.025

Type D: Light-Duty Cab & Chassis

Standard Mileage Per Year: 23,000

2016-2023: $0.055

Type E: Medium Duty Cab & Chassis

Standard Mileage Per Year: 25,000

2016-2023: $0.055

MILEAGE SPEC TYPES
MAKE	MODEL	SPEC TYPE	MAKE	MODEL	SPEC TYPE
Caterpillar	All	C	Isuzu	Medium Duty Conventional, Medium Duty Cabover	E
Chevrolet	Medium Duty Commercial Vans, Silverado 3500, City Express	D
			Kenworth	T600/660/680/700/880/2000, W900, T800 120”-133” BBC	A
	Kodiak / C-Series, Low Cab Forward (LCF), T-Series,	E		T400, T440, T470, T480, T800 112”-116” BBC	B
				Medium Duty Conventional, Medium Duty Cabover	E
Dodge	All	D
Ford	Cube Vans, F350 Super Duty, Transit, Transit Connect	D	Mack	CXN, CHN, Anthem	A
				Granite/Titan Series, Terrapro, LE Series, MR Series	C
	F450 and up Super Duty	E
Freightliner	Cascadia, Century Class 120” BBC, Classic, Classic XL, Columbia 120 BBC, Coronado	A		MD Series	D
			Mercedes-Benz	All	D
	Columbia 112” BBC, M2 112	B
			Mitsubishi Fuso	All	E
	Coronado Severe Duty, Severe Duty	C
			Nissan	All	D
	Sprinter	D	Peterbilt	365, 367, 382, 384, 386, 387,	A
				388, 389, 567, 579, 587
	M2 100/M2 106 Medium Duty	E
				220, 325, 330, 335, 337, 340,	E
GMC Truck	Medium Duty Commercial Vans, Sierra 3500	D		348, Med. Duty Conventional
			Sterling	AT Series	A
				LT7/8/9500 Series	C
	C-Series, T-Series, W-Series	E
				Bullet	D
Hino	All	E
				Acterra	E
International	9200/9900 Series, LoneStar, LT, ProStar	A
			UD	All	E
	8500/8600 Series, RH	B
			Volvo	VAH, VN, VT, VNR, VNX	A
	5000/7000 Series, HX, HV	C
				VHD	C
	4000 Series, DuraStar, MV, TerraStar, CV Medium Duty	E
			Western Star	All	A
Isuzu	Reach	D

Vehicle Registration Fee

COUNTY DECAL REQUIREMENTS

Prince William County does not issue vehicle decals.

LOCAL VEHICLE REGISTRATION / LICENSE FEE

Annually, the County assesses a vehicle registration fee (also known as a license fee) on all vehicles principally housed, parked, or garaged in Prince William County. The vehicle registration / license fee is $33 for autos/trucks and $20 for motorcycles. This fee is in addition to the County personal property tax.

VEHICLE REGISTRATION New Resident Vehicle Guide

Vehicles that are principally garaged or parked in Prince William County must be registered with the County.

New County residents, residents with a newly purchased vehicle, and residents with a vehicle that has been relocated to the County will need to register their vehicles. Also, any change in vehicle status should be reported to the County. Status change includes change of ownership (when a vehicle is purchased or sold) and change of location (when a vehicle is moved into or out of the County).

• For current residents that have an established portal account with Tax Administration, please go to tax.pwcgov.org to report the purchase, move, sale, or disposal of a vehicle.
• If you have an account and have not registered it through our portal, go online to register for an account at tax.pwcgov.org.
• New residents please contact us at [email protected] or 703-792-6710. For office hours and locations, visit Contact Taxpayer Services. 

FILING REQUIREMENTS

• Vehicles that are principally garaged or parked in Prince William County must be registered with the County.
• Vehicles that are located in Prince William are assessed an annual registration fee of $33 for autos/trucks and $20 for motorcycles.
• New County residents must register their vehicles within 30 days of moving into Prince William County. Vehicles are taxable as of the move-in date.
• Newly purchased vehicles must be registered with the County within 30 days of the date of purchase. New vehicles are taxable as of the date of purchase.
• Replacement vehicles, the registration fee is waived when a vehicle is purchased as a replacement for a vehicle which the annual registration fee has already been paid.
• Registration fees are never prorated.
• Registration fees are refunded if vehicle is closed out prior to personal property tax due date of October 5 (unless this date falls on a weekend then the due date is moved to the next business day). If closed out after October 5 the fee is not refunded.
• Registration fees paid in the current year to another locality will be honored by Prince William County.

REGISTRATION FEE EXEMPTIONS

Vehicles exempt from the local vehicle registration fee include:

• Vehicles owned by active-duty military persons not claiming Virginia as their home-of-record (vehicle must be 100% owned by non-Virginia military personnel)
• Vehicles with disabled permanent license plates
• Vehicles displaying a disabled placard (one vehicle exemption per placard)
• Vehicles owned by certain fire and rescue volunteers.
• Vehicles with antique plates, government-issued plates, or medal of honor plates
• Newly purchased vehicles that replace a vehicle on which the owner has already paid the license fee for the year.