Personal Property Tax Relief Act Compliance Program

The Personal Property Tax Relief Act of 1998 provides tax relief for passenger cars, motorcycles and pickup or panel trucks having a registered gross weight of less than 7,501 pounds. To qualify, a vehicle must be owned by an individual or leased by an individual under a contract requiring the individual to pay the personal property taxes and be used 50% or less for business purposes. Motor homes, trailers and farm use vehicles do not qualify for tax relief.

Boats are assessed at fair market value, generally derived by applying a percentage to the total original cost. The tax rate for privately owned pleasure boats and watercraft used for recreational purposes is $.000001 per $100 of assessed value. The tax rate for all other boats and watercraft is $1.00 per $100 of assessed value.

For questions concerning the registration of boats with the Commonwealth of Virginia contact Virginia Game and Inland Fisheries at 1.877.898.2628.

For questions concerning the federal documentation of vessels contact the U.S. Coast Guard at 1.800.799.8362.

Do you need to register your boat with the Commissioner's office? Click here to fill out our on-line form.

Assessments are based on area (length times width) and the year of manufacture as derived from the Virginia Manufactured Housing Appraisal Guide published by Wingate Appraisal Service. The current tax rate for Mobile Homes is $1.04 / per $100.

Recreational vehicles include motor homes, travel trailers and camping trailers. Assessments are made from the N.A.D.A Recreational Vehicle Guide. In the event that a particular item is not listed in the N.A.D.A. book a percentage of the purchase price will be used. The tax rate for recreational vehicles is $0.000001 / per $100.

Email for more information on taxation of recreational vehicles.