Contact Information

Personal Property Staff
Commissioner of the Revenue

Phone: (540) 658-4132
Fax: (540) 658-4120
Email
Live Chat

Office Hours:
Monday - Friday
8:00 am - 4:30 pm

Phone Hours:
Monday - Friday
9:00 am - 3:00 pm

Physical Address
1300 Courthouse Road
2nd Floor
Stafford, VA 22554-1300 


Mailing Address
PO Box 98
StaffordVA 22555
Proration
Prorating Jurisdictions: Personal Property tax is based on the number of months you own the property in Stafford County.  If you purchase or sell/trade/junk/donate the property during the year, it will be subject to a prorated tax.  

Non-Prorating Jurisdictions: Personal Property tax is based on the situs/location of the property as of January 1st of each calendar year (information is based on the Virginia DMV records).

Tax Rates (per $100 of Assessed Valuation)

   Tangible Personal Property (Vehicles)    $4.49
   Camp Trailers & Rec.  Vehicles    $5.49
   Mobile Homes    $0.85
   Boats & Watercraft    $0.0001
   Aircraft    $0.0001

Personal Property Tax Relief (PPTR)
This tax relief is reflected on your vehicle personal property tax bill as a reduction in the amount due attributable to the portion of the tax that the Commonwealth will pay.  For qualified vehicles, the bill is reduced by that year’s tax relief percentage but only on the first $20,000 of assessed value.  

Tax Assessments
Tangible Personal Property - This class of property is prorated for taxation. In this classification passenger cars, pickup trucks, panel trucks, and motorcycles are assessed at 50% of the N.A.D.A. Guide's Clean Retail.  Example: N.A.D.A. value of $20,000 = $10,000 in County assessed value.

Trailers, most trucks over 10,000 pounds gross weight and recreational vehicles -  This class of property is prorated for taxation.  In this classification these are assessed at a percentage of original cost using the following depreciation schedule (with the exception of those qualifying as common carriers):

1st year – 40%  
2nd year – 35% 
3rd year – 30%
4th year – 25% 
5th year – 20%
6th year and all subsequent years – 15% 

Road Bond
In 2019, 76.8% of Stafford County residents passed the road bond.  Then, on April 20, 2021, the Stafford County's Board of Supervisors committed to a comprehensive funding strategy that establishes a dependable, equitable revenue source to meet transportation improvement needs.  Click here for more information.


Miscellaneous

Business Use Vehicles
The Personal Property Tax Relief Act of 1998 provides tax relief for any passenger car, motorcycle, or pickup, or panel truck having a registered gross weight of less than 10,001 pounds.  The vehicle must be owned or leased by an individual and NOT used for business purposes.  

A vehicle is considered to be used for business purposes if:

  • More than 50% of the mileage for the year is used as a business expense for Federal Income Tax purposes OR reimbursed by an employer
  • More than 50% of the depreciation associated with the vehicle is deducted as a business expense for Federal Income Tax
  • The cost of the vehicle is expensed pursuant to Section 179 of the Internal Revenue Service (IRS) Code
  • The vehicle is leased by an individual and the leasing company pays the tax without reimbursement from the individual

Vehicles Used by College Students
Virginia Code §58.1-3511: States a Virginia licensed vehicle used by a full-time college student can be taxed by the domicile locality of the owner of that vehicle. 

Example
A vehicle owner (parent) resides in Stafford County may send their student to study full-time at George Mason University in Fairfax County.  In this case, the vehicle is owned by the parent(s) and used by the full-time student.  Thus, even though the vehicle is physically parked/garaged in Fairfax County, it will need to remain registered and assessed for taxes in Stafford County, since that's where the legal owner of the vehicle (parent) resides.  

Leased Vehicles

Those who lease vehicles are responsible for informing our office of any vehicle updates (i.e. purchased or returned, address updates such as moved into/out of Stafford).  The payment of the Personal Property tax is done through the leasing company; thus, any refunds need to be addressed with the leasing company.

Vehicles with Permanent Antique Tags
State Law §58.1-3504: States this vehicle is not taxed, classified as a household good.

High Mileage

Proof of mileage near January 1 of each year must be emailed or mailed to our office. When contacting us via the email form, please state your question and someone from our office will reach out to you. Acceptable proof from a certified mechanic include:

  • State Inspection Receipt
  • Oil Change Receipt
  • Repair Bill
  • Detailed Mileage Log