Is Caroline County a prorating locality?
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.

Show All Answers

1. Who has to pay personal property tax?
2. What is considered taxable personal property?
3. What is the personal property tax based on?
4. Who sets the personal property tax rate?
5. How is personal property assessed?
6. Is Caroline County a prorating locality?
7. How does proration affect me?
8. Does it matter if I buy or sell my vehicle within the beginning or end of the month?
9. When must I file a tax return on my personal property?
10. Is there a penalty for filing a tax return late?
11. What happens if I don't file a personal property return?
12. My personal property tax bill reads “DELINQUENT TAXES,” what does this mean?
13. What happens if I sell a vehicle during the year?
14. What happens if I move out of Caroline County?
15. What happens if I move into Caroline County from another Virginia county during the year?
16. When is my personal property tax payment due?
17. Is there a penalty for paying my personal property tax late?
18. What is a supplemental bill?
19. I recently purchased a new vehicle, how do I register it in the County?
20. What are my tax obligations if I am on active military duty maintaining Caroline County as my legal residence?
21. As an active duty member of the military will I be taxed for personal property in Caroline County if I maintain a legal domicile in a state other than Virginia?
22. At the dealership, I paid them to register my vehicle with DMV. Was my car registered with Caroline County as well?
23. Does my vehicle qualify for the high mileage reduction on personal property vehicles?
24. Does my vehicle qualify for the Car Tax Relief?