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PERSONAL PROPERTY TAX
All
cities and counties in Virginia have a personal property tax.
York County taxes vehicles (cars, trucks,
buses, motorcycles, motor homes), camping trailers, boats, boat trailers, utility
trailers, recreational vehicles, mobile homes and business furniture, equipment, machinery
and tools. You may be subject to a prorated Personal Property Tax if you buy or sell
a vehicle or move into or out of York County during the year. Tax
bills are due in two equal installments, June 5 and December 5.
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FILING PERSONAL
PROPERTY/BUSINESS PERSONAL PROPERTY RETURNS
**IMPORTANT** -
The York County Board of Supervisors adopted Ordinance number 07-19 to
change the date for payment of the Vehicle Registration Fee and changed
the due date to file Tax Returns for Personal, Business Tangible
Personal Property and Manufactured (Mobile) Homes. These changes will
simplify the process and reduce the number of transactions processed by
citizens and County staff.
Effective for tax year 2008 the following changes have been made:
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The Vehicle Registration
Fee will be charged on the first half Personal Property Tax Bill
which is due on or before June 5th.
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The method of filing
personal property has changed to “File by Exception”. Forms will be
mailed in January listing each motor vehicle, trailer, semi-trailer,
boat and watercraft property from the Commissioner of the Revenue
records. The only time the form must be returned to the
Commissioner of the Revenue on or before March 1st is if: (1)
any item(s) listed on the form are in red font, (2) you are active
duty military, (3) a change is made in the taxable status or situs
of any of the property listed and/or (4) if property is owned but
is not listed on the form. If none of the above apply, the form
can be kept for your records or discarded and assessments will be
based on the information on the form.
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The due date for filing
personal property, business personal property, machinery and tools,
and manufactured (mobile) homes has changed to March 1 (rather than
February 15) which, corresponds with the filing date for Business
and Professional Occupational License Tax (BPOL or Business
License).
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New residents and/or new
purchases are required to be registered with the Commissioner of the
Revenue within 60 days (rather than 30 days) from the
date moved into York County or date of purchase.
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A penalty will be
assessed for late filing or not filing a return by the applicable
due date.
NOTE:
ALL Businesses and
mobile homes are required to file on or before March 1st.
If
you do not receive a form, please call (757) 890-3381 or write Ann H.
Thomas, Commissioner of the Revenue, PO Box 90, Yorktown, VA,
23690-0090 or e-mail the office at
revofc@yorkcounty.gov.
If you have questions regarding Personal Property Tax, Business Personal
Property Tax or proration, contact the Commissioner of the Revenue’s
Office at (757) 890-3381; by e-mail
revofc@yorkcounty.gov.
A 10% penalty ($10 minimum, not to exceed the amount of tax)
will be assessed on all returns (personal property, business personal property and
business license) filed after the due date. As of January 1, 2008, new residents and current
residents who purchase new or replacement vehicles have
sixty (60) days from the date they move into York County or the date of
purchase to register their property. It is necessary to provide the Title,
State Registration, or bill of sale when registering vehicles. If you
sell or trade a vehicle, please notify the Commissioner
of the Revenue and the Virginia Department of Motor Vehicles so their
records may be updated.
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PRORATION
/ ASSESSMENTS
York County prorates personal
property tax on motor vehicles (only), meaning you pay tax based on the number of months you
own the vehicle in York County. If you
buy or
sell a vehicle during the year, that
vehicle will be subject to a prorated tax. If you move into or out of York County,
your vehicle(s) may be subject to a prorated tax.
Effective July 1, 1998, the Code of Virginia, Title 58.1,
Section 3511, requires that when you move out of Virginia, you must first provide proof of
vehicle registration in the new state of residence before requesting proration of your tax
bill. The bill will be prorated using the date registered in the new state.
Assessments are
based on the average loan value, the lowest published value in the January Eastern Edition
of the NADA Official Used Car Guide. You may
appeal the assessed value of your vehicle by providing two estimates from
two automobile dealers as to the value of the vehicle on January 1 of the tax
year. These values must be provided on the automobile dealer's
letterhead and signed by an official of the
dealership, not an employee. In the event the vehicle cannot be
appraised at or by a dealership, you may substitute two estimates
from repair facilities, on their letterhead, signed by an official of the
firm. However, if the future operation of a vehicle is doubtful, or
if you junked it, notify DMV [1-866-368-5463] in order for the registration
to be removed. Questions regarding the assessed value of vehicles
may be directed to (757) 890-3381.
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EXEMPTIONS
Military
The Federal Soldier's and Sailor's Civil Relief Act exempts
active duty military personnel from personal property tax in any state other than their
state of legal residence. Therefore, vehicles registered in the active duty,
non-Virginia resident military person's name only
will be exempt from personal property tax. Every person whose name is on the
registration must supply a copy of their current Leave and Earnings Statement. When
military persons retire and remain in York County, their vehicle(s) will be subject
to the personal property tax. Any vehicle that is jointly titled to an active duty
military member and a non-active duty military member is taxable. All
vehicles owned by military individuals who claim Virginia as their legal state of
residence are subject to personal property tax, regardless of where the vehicle is
physically located.
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Tax Relief - Mobile Homes
York County offers a program to taxpayers who are age 65 or older or
permanently disabled, which exempts, or partially exempts the tax on their
real estate or mobile home.
If you own a mobile home, you may be entitled to an exemption
on your mobile home tax if you are: 1) 65 years of age or over or
permanently disabled on December 31st of the previous year; and 2) one
owner incomes must be less than $50,000 ($60,000 if totally and permanently
disabled) and two owner incomes must be less than $50,000 ($60,000 if one
owner is permanently disabled and less than $70,000 if both owners are
permanently disabled); and 3) have less than $200,000 in total net worth
(this excludes residence, furnishings and ten-acres of land).
Applications for Tax Relief on Mobile Homes for the Elderly and Disabled must be filed
with the Commissioner of the Revenue by April 1 annually. For
questions, please call (757) 890-3381. Click on the following to
print out an application:
Mobile
Home Tax Relief application.
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Personal Property Tax Relief
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The
Personal Property Tax Relief Act (PPTRA) of 1998, approved by the
General Assembly on April 24, 1998, prescribed a five-year plan for
phasing out the personal property tax on personal-use vehicles valued
at $20,000 and less.
Effective for tax year 2006, the 2005 Legislation changed the personal
property tax relief to a "fixed block grant," which required
localities to change their local ordinance, resulting in the York
County Board of Supervisors adopting Ordinance 05-23. Vehicles must
continue to meet the "personal use" criteria (owned by an individual,
7,500 gross weight or less and used less than 50% for business use).
To determine each localities share, the state uses a formula. For
tax years 2007 & 2008, York County's share equaled 58% of the total tax assessed by
the County. Therefore, the taxpayer's responsibility was 42% of the
tax.
The
percentage of personal property tax relief will be applied to the
first $20,000 of value of each qualifying vehicle. Previously,
qualifying vehicles valued at $1,000 and less were exempt 100%. Under
this new ordinance, those vehicles will receive the same percent of
relief as all other qualifying vehicles, resulting in their being
liable for the taxpayer share of the Personal Property Tax.
Qualifying vehicles are those used predominantly for non-business
purposes and owned or leased by natural persons. A vehicle is
ineligible for the program if:
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More
than 50% of the mileage for the year is for business purposes and is
deducted for federal income tax purposes or reimbursed by an
employer; or
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More
than 50% of the depreciation associated with the vehicle is deducted
as a business expense; or
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The
cost of the vehicle is expensed pursuant to Section 179 of the
Internal Revenue Code [which by definition requires 50% or greater
of business use]; or
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If
the vehicle has a gross weight of more than 7500 lbs.; or
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The
vehicle is registered in a business name; Partnership; Corporation;
or LLC (Limited Liability Company); or
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It is
a Motor Home.
For more information on the PPTRA, please call the Commissioner of the
Revenue's office at (757) 890-3381 or visit the website for the
Virginia
Department of Taxation.
For information about titling vehicles or driver licensing in
Virginia, visit the
Virginia Department of Motor Vehicles
website. For information about other localities visit the
State
and Local Government on the Net website. |
Administrative
Appeal of Local Mobile Property, Local Business Tax or Business
Professional & Occupational License (BPOL)
In accordance with the State Code of Virginia, §58.1-3983.1(B), effective January 1, 2005,
refer to the below definition and instructions to complete an application for
administrative appeal of Local Mobile Property, Local Business Tax or Business
Professional & Occupational License (BPOL).
"Local Mobile Property Tax" is defined as
tax on boats, campers, recreational vehicles, trailers and
airplanes.
"Local Business Tax" is defined as tax on machinery and tools, business
tangible personal property (including, without limitation, computer
equipment), merchant's capital, and a consumer utility tax where the amount
in dispute exceeds $2,500 other than the tax collected on mobile
telecommunication service as defined in §58.1-3812.
Any taxpayer who
reasonably believes that the assessment of any Local Mobile Property, Local
Business Tax or Business Professional & Occupational License (BPOL) is in
error must apply to the Commissioner of the Revenue. The application for
review must be made within one year from the date of assessment, or one year
from the last day of the tax year, whichever is later.
The request for
review must contain the following:
A. Name and address of taxpayer and taxpayer Social Security/Identification number
B. If the applicant is different from the taxpayer, name and
address of applicant and a power of
attorney or letter of
representation
C. Copy of the notice of assessment
D. A statement why the taxpayer believes the assessment is
erroneous. The statement should
include the tax period covered
by the challenged assessment, the amount in dispute, the remedy
sought, each alleged error in
the assessment, the grounds upon which the taxpayer relies, any other
facts relevant to the
taxpayer's contention and authority the taxpayer believes supports his
opinion.
It is within the
discretion of the Commissioner of the Revenue to determine whether a
conference will be beneficial in reviewing the application. Any conference
will be informal without adhering to rules or procedure established for
adversarial proceedings. You need not have legal counsel present although if
you elect to do so or if you elect to include any representatives or
attendees, you must notify the Commissioner of the Revenue in advance. If you
arrive at the meeting with representatives and have not provided advance
notice the meeting may, at the option of the Commissioner of the Revenue, be
rescheduled.
The Commissioner
of the Revenue may require submission of additional information or documents,
an audit or further audits, or any other evidence
as deemed necessary to properly evaluate the application.
Within ninety
days of receipt of the complete timely filed application, the Commissioner of
the Revenue will thoroughly review and analyze the application and notify, in
writing, the taxpayer of the determination. Should the Commissioner of the
Revenue need to extend the period of time in which to consider the
application, due to its complexity, the taxpayer will be notified, in writing,
of the expected date that a determination will be rendered.
Any person whose administrative appeal to the commissioner of the revenue has been denied in whole or part may appeal the
determination of the commissioner of the revenue
by filing an appeal with the Tax Commissioner and serving a copy of the
appeal upon the commissioner of the revenue
within 90 days of the date of the determination of the commissioner of the
revenue. The appeal shall include a copy of the
written determination of the commissioner of the revenue that is challenged, together with a statement of the facts and
grounds upon which the taxpayer relies. This information should be mailed
to: POB 27203, Richmond, VA 23261-7203.
For further
information on the appeal process call (757)890-3383; Fax (757)890-3389;
E-mail revofc@yorkcounty.gov;
or submit an application.
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