Personal Property Taxes

In James City County, the Treasurer is responsible for the collection of all personal property taxes. The bills are mailed out based upon information provided by the Commissioner of the Revenue's Office.

Types of Personal Property

The following are considered personal property according to the Code of the State of Virginia:
  • Airplanes
  • Automobiles
  • Boats and Boat Trailers
  • Campers
  • Horse Trailers
  • Mobile Homes (not on permanent foundation)
  • Motorcycles
  • Travel Trailers
  • Utility Trailers
  • Trucks

Rates

  1. Taxable Item  Current Rate 
    Airplanes $4
    Automobiles $4
    Boats (5 tons or more) $1
    Boats (5 tons or less)$3.50 
    Business Personal Property $4 
    Mobile Homes $0.77 
    Motorcycles $4 
    Real Estate $0.84 
    Trailers $4

    *Rates are per $100 on assessed values.
Due Dates
The regular billing cycle for Personal Property taxes has 2 due dates during the year: June 5 and December 5. Additionally, supplemental bills may be sent out from time to time due to taxpayers moving into the County or buying new vehicles. These supplemental bills will have due dates respective to the date they are mailed.

Rates, Penalty & Interest
The current rate for Personal Property Taxes is 4%. A 10% penalty and interest of 10% APR will be assessed on the day following each due date. Administrative fees, DMV stop fees, lien fees and insufficient fund fees can also be added as applicable to all delinquent accounts that are more than 30 days past due.

If you owe delinquent taxes, you may reach out to James City County for various resources such as payment agreements, third-party liens, collection agencies, and other resources.

Personal Property Tax Relief Act

A qualifying motor vehicle is eligible for tax relief on the first $20,000 of assessed value. The amount of relief is determined annually based upon County demographics and is shown as a credit on your personal property tax bill. Your relief represents your portion of an annual block grant from the Commonwealth of Virginia. If your qualifying vehicle’s value is $1,000 or less, the Board of Supervisors has eliminated your tax.

Qualifications
To qualify for the Personal Property Tax Relief a vehicle must:
  • Be owned by an individual or leased by an individual under a contract requiring the individual to pay the personal property tax
  • Be used 50% or less for business purposes
  • Have a gross vehicle weight of less than 7,501 pounds
Motor homes, trailers, boats and farm use vehicles do not qualify for tax relief.