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Commissioner of the Revenue
Tangible Personal Property Tax
Personal property tax applies to the assessed value of tangible personal property including all motor vehicles (cars, trucks, motor homes, and motorcycles), trailers, mobile homes, and boats. The City of Fredericksburg is a prorating locality. Property is assessed based on the actual length of time that the property has situs in the City. Values are established using the N.A.D.A. Pricing Guide. The Personal Property tax rate for the City of Fredericksburg is three dollars and forty cents ($3.40) per one hundred dollars ($100) of the assessed value. Vehicles, motorcycles and trucks are assessed at 90% of the average retail value. Taxpayers are required to notify the Commissioner's Office of any changes in ownership, name or address on all personal property. The Fredericksburg City Council sets the tax rate and rate of assessment.
IMPORTANT: Keep all information including name, address, garage jurisdiction, vehicle purchases and disposals current at DMV.
Personal Property Tax Relief Act
Please note that the Personal Property Tax Relief Act of 1998 has been repealed. The current tax relief provides relief on the first $20,000 of value for passenger cars, motorcycles, and pickup or panel trucks having a registered gross weight of 7,500 pounds or less. To qualify, a vehicle must be owned by an individual or leased by an individual under a contract which requires the individual to pay the personal property tax AND be used 50% or less for business purposes.*
* If you can answer YES to any of the following questions, your motor vehicle is considered by Virginia law to have a business use and does NOT qualify for the personal property tax relief:
- Is more than 50% of the mileage for the year used as a business expense for Federal Income Tax purposes OR reimbursed by an employer?
- Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax purposes?
- Is the cost of the vehicle expensed pursuant to Section 179 of the Internal Revenue Service Code?
- Is the vehicle leased by an individual and the leasing company pays the tax without reimbursement from the individual?
Motor homes, trailers, and farm use vehicles do not qualify.
If you have any questions regarding vehicle use and qualification, contact the Commissioner's Office at (540) 372-1004.
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