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 230 Goochland, VA 23063
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:
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.
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