Yes. Beginning in 2013, Caroline County began prorating taxes; therefore, tax on motor vehicles is only due for the months you own the vehicle and had your vehicle registered in the county.
If you are a new Caroline County resident, you will only be taxed for the months you live in Caroline unless the county you moved from is a non-prorating locality. New residents who move to Caroline County from a non-prorating county will not be taxed again on already taxed personal property. Any newly acquired property, after moving to Caroline County, will be taxed in Caroline.
If within the Virginia Department of Motor Vehicles (DMV) records your vehicle is registered with Caroline as the Garage Jurisdiction, you will be billed from Caroline County.
Furthermore, as of January 1, 2013 any newly acquired vehicle, whether purchased or transferred to the county, must be registered with the Commissioner of the Revenue’s office.