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Personal Property

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Virginia allows localities to tax the personal property of residents. For most people this means automobiles, trucks, trailers, boats, motorcycles, and recreational vehicles. This is an ad valorem tax (based on the value of the vehicle). Clarke County uses the National Automobile Dealers Association (NADA) annual guide for the trade-in value of vehicles; other guides are used for some types of vehicles. Consideration is given for high mileage or poor condition, but the mileage amount must be provided by Feb. 15 every year, using the most recent inspection receipt or garage service receipt.

Motor vehicles, trailers, and boats are pro-rated for tax based on the amount of time they are actually in Clarke County. Any period greater than two weeks is considered a full month for pro-rating. Vehicles new to Clarke that arrive from non-pro-rating localities may be taxed for an entire year by the previous locality. If a vehicle transfers from Clarke County to a non-pro-rating community, Clarke County has the responsibility to tax the vehicle for an entire year.

Personal Property Tax Relief discount applies to vehicles (cars, small trucks, SUVs, vans, motorcycles, etc.) only if vehicle is used for personal transportation or business less than 50 percent of the time. Note: The discount is based on an annual block grant from Virginia, and Clarke County divides the annual amount by the number of eligible vehicles in the county. Meaning, the discount to vehicle owners may vary from year to year. Vehicles used for business more than 51 percent of the time, exceed 7,500 pounds gross weight, take excessive federal income tax deductions, or are farm-licensed are not eligible for discounts.

Business-Farm Tangible Personal Property tax applies to furniture, fixtures or equipment used for business purposes are also eligible for local taxation. Business equipment valuation is based on the cost of the equipment and the year purchased.

Machinery and Tools tax is levied on applicable business equipment of firms engaged in manufacturing, mining, water-well drilling, processing or re-processing, radio, or television broadcasting, dairy (not dairy farming), dry cleaning, or laundry business. Use the Machinery and Tools tax form.

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