Caroline is a prorating county as of January 1, 2013. Proration is the
method of taxation on a monthly basis for the portion of the calendar
year personal property is owned and/or located in Caroline County
including unlicensed or inoperable vehicles.
For current citizens the tax will be prorated on a monthly basis, when
you notify the commissioner of the revenue and the Virginia Department
of Motor Vehicles. The appropriate amount of tax already paid will
either be refunded or credited by the treasurer, at your option, against
the tax due on any personal property acquired during the same tax year.
This is an important note: the commissioner's office must know
specifically about your transaction in order to act on it.
New residents who move to Caroline County from a non-prorating county in
Virginia and have already filed their personal property in their
previous county will not be taxed again on that same property. Any
personal property acquired after moving to Caroline County must be taxed
from the date of purchase.
If you move to a non-prorating county within Virginia, you will be
liable to Caroline County for the full year. If you move to a prorating
county, you will be liable to Caroline County for the amount of time you
lived here and will be responsible for filing and paying taxes to the
new county from the time you move there. If you move outside Virginia,
you are liable to Caroline County for the time you resided in Virginia.
However, you must make sure you cancel your Virginia tags and register
in your new state of residence within 30 days of your move or your
liability will remain with Caroline County.