The Commissioner of Revenue administers the tangible personal property tax and the personal property tax relief. County or City District, Ward or Town Please print. 18. 7. Motorcycles, mopeds, all-terrain vehicles, and off-road motorcycles as defined in § 46.2-100, campers and other recreational vehicles, which shall be valued by means of a recognized pricing guide or a percentage or percentages of original cost. 13. You may create and attach a separate document containing all information requested in the schedule. endobj Antique motor vehicles, as defined in § 46.2-100, which may be used for general transportation purposes as provided in subsection C of § 46.2-730. 1 0 obj Any individual, partnership, or corporation conducting business within Rockingham County as of January 1st of each year must file a tangible personal property assessment form by May 1st of each year. All tangible personal property employed in a trade or business other than that described in subdivisions 1 through 17, which shall be valued by means of a percentage or percentages of original cost. Local Taxes » Chapter 35. 3 0 obj 16. Government»Commissioner of the Revenue»Tangible Personal Property Tax. All Arlington County businesses must file a Business Tangible Personal Property Return each year on or before May 1. 6. endobj b7|`3��C�e�{�쵋�ԇ�U"2�?Nsp�z�ڜ�PH��r&���\��D��0����t���!Ŀ�뫋�Ë����������Fg����49��b���^�h/���xFJ�ن�� All tangible personal property employed in a trade or business other than that described in subdivisions 1 through 17, which shall be valued by means of a percentage or percentages of original cost. Automobiles, except those described in subdivisions 7, 8, and 9 of this subsection and in subdivision A 8 of § 58.1-3504, which shall be valued by means of a recognized pricing guide or if the model and year of the individual automobile are not listed in the recognized pricing guide, the individual vehicle may be valued on the basis of percentage or percentages of original cost. Other Personal Property items are reported to the Commissioner of the Revenue's Office using the Form 762 (PDF) (Page County Return of Tangible Personal Property). Each year the Commissioner mails to each city taxpayer around mid-February a tangible personal property return form listing the individual's personal property owned as of January 1 of the taxable year. Fax Numbers 804-768-8649 Administration, Individual Personal Property, Income Tax, Tax Relief 804-796-3236 Business License, Business Tangible Personal Property Hours endobj Once the report is generated you'll then have the option to download it as a pdf, print or email the report. 19. 253, 255; 1994, c. 827; 1996, c. 529; 1997, cc. Boats or watercraft weighing five tons or more, which shall be valued by means of a percentage or percentages of original cost. In using a recognized pricing guide, the commissioner shall use either of the following two methods. 9. Conversely, you are not taxed on personal property that you purchased during the tax year. 10. ����ҽ��)R;nt�jly2:n��Rx��S�h��q����E�e-�E��y�Jq��of��C|���9u������؍��'��ҭ.R�M�.���� t8�Q@q�Ňw�Fۣ��v���2Ob1��*%�βHR�s The commissioner of revenue shall make available to taxpayers on request a reasonable description of his valuation methods. Box 1112 | 55 West Church St. Martinsville, VA 24112 | 276-403-5000, Moving a vehicle (including trailers) into the City of Martinsville, Moving a boat (contact the Department of Game and Inland Fisheries) into the City of Martinsville. P.O. %PDF-1.5 Household goods and personal effects, except as exempted under § 58.1-3504. =�gD��X�dc[� ��q8 �Y?����� ����V���S�'_�ۢw1(� ����%v�q�i Computer equipment and peripherals used in a data center, as defined in subdivision A 43 of § 58.1-3506, which shall be valued by means of a percentage or percentages of original cost, or by such other method as may reasonably be expected to determine the actual fair market value. of Chapter 12 of Title 33.2. The Virginia Law website data is available via a web service. In accordance with Virginia State Code §58.1-3518, it is the responsibility of every taxpayer who owns, leases, rents or borrows tangible personal property which is used or is available for use in a business and which is located in Hanover County as of January 1 to report such property on the annual Business Personal Property return. General classification of tangible personal property, Chapter 35. 20. 3. Programmable computer equipment and peripherals used in business which shall be valued by means of a percentage or percentages of original cost to the taxpayer, or by such other method as may reasonably be expected to determine the actual fair market value. Commissioner's Office Wise County Courthouse 206 E. Main St. The Code of Virginia, Constitution of Virginia, Charters, Authorities, Compacts and Uncodified Acts are now available in both EPub and MOBI eBook formats. The County Board’s set tax rate (for 2020, the tax rate has been set at $5.00 per $100 of assessed value). Greene County is NOT a prorating locality. 2. 15. Farm animals, except as exempted under § 58.1-3505. 287, 652, 783; 2018, cc. Motor vehicles with specially designed equipment for use by the handicapped, which shall not be valued in relation to their initial cost, but by determining their actual market value if offered for sale on the open market. 5. Sign In, § 58.1-3503. stream 17. The Commissioner of Revenue administers the tangible personal property tax and the personal property tax relief.
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