GuidelinesThe following is a list of general rules and guidelines to be followed regarding Personal Property Taxes in Caroline County:
- All owners of personal property are required pursuant to state and local law, to file such personal property with the commissioner of the revenue on or before February 1 of each year in Caroline County.
- The Tax Relief Act does not eliminate the personal property tax.
- Personal property tax applies at varying rates to the assessed value of tangible personal property, i.e., automobiles, trucks, trailers, mobile homes, aircraft, recreation vehicles, boats, business equipment, machinery and tools.
- Recognized pricing guides and/or a percentage of cost based on purchased date establish values.
- The commissioner of the revenue's office is the only office that has the authority to make an adjustment to an assessment.
- Personal property tax examiners screen all returns. The office is online with the Division of Motor Vehicles (DMV). This tool assists in the accuracy of individual personal property assessments.
- The Caroline County Board of Supervisors sets all tax rates.
- The Personal Property Tax Relief Act of 1998 will provide for a reduction in your local tax. Unless the general assembly would vote otherwise. The reduction of the taxes applies to the 1st $20,000 of assessed value on qualifying vehicles. Taxes on the value in excess of $20,000 are paid to the county and not subject to the reduction. The reduction will appear on the county’s tax bill. Vehicles used for business do not qualify
- View the Business Taxes page for more information.
Contact UsFor assistance with personal property concerns, contact your personal property team member by phone, email, fax or us mail.
Team MembersYour personal property team members for Caroline County are:
P.O. Box 819
Bowling Green, VA 22427