Personal Property Tax
The Commissioner of the Revenue's office is open for walk-in service. For faster service, please contact us at (540) 853-2521 or [email protected] for Personal Property Tax service.
Please see the following list for possible bill adjustment reasons and information needed. Looking for bill adjustment?
- All cities and counties in Virginia administer a tax on personal property, such as automobiles, as an important and stable revenue source for municipal services ranging from police and fire protection to street maintenance and solid waste collection. City Council is required by the Commonwealth to annually adopt a resolution setting the percentage reduction in personal property tax that year. The current percentage reduction for personal property tax relief is 42.41% for the 2023 tax year.
- Taxpayers are required to file with the Commissioner of the Revenue's office within 30 days of a change of address, moving to the City of Roanoke or the purchase or disposal of a vehicle subject to personal property tax.
- Prorating of personal property tax began January 1, 1991 on all vehicles with the exception of aircraft and boats.
- As of 1998, assessments are based on the loan value of vehicles listed in the N.A.D.A Official Pricing Guidebook.
- The personal property tax rate, set annually by City Council, is $3.45 per $100 of assessed value, or 3.45% except for Aircraft which is taxed at a rate of $1.06 per $100 assessed value, or 1.06% Aircraft 20,000 pounds or more are taxed at a rate of .45 cents per $100 of assessed value. Mobile homes are taxed at the real estate rate of $1.22 per $100 assessed value.
- Effective January 1, 2021, Code of Virginia §58.1-3668 allows one motor vehicle owned and regularly used by a disabled veteran to be exempt from personal property taxes. Disabled Veteran Personal Property Exemption Application or contact us at 540-853-2523
- The personal property tax is assessed on all vehicles (aircraft, boats, buses, cars, mobile homes, trailers, motor homes, motorcycles, and trucks) that are garaged, parked, or stored within the City of Roanoke.
- Most cities and counties in Virginia require a valid decal to be displayed or the annual license tax to be paid in addition to the personal property tax.
- The city of Roanoke participates in the Vehicle Registration Withholding Program as authorized by Section 46.2-752(J) of the Code of Virginia. This program allows the city to notify the Virginia Department of Motor Vehicles electronically when a citizen fails to pay property taxes. The owner of the vehicle cannot renew tags, state decals or vehicle registration until the taxes have been paid. An additional processing fee of $25 per vehicle will be added to the taxes due. Citizens can settle any assessments or pay bills at the City Treasurer's Office in the Noel C. Taylor Municipal Building in downtown Roanoke. For more information on this program, call the City Treasurer at 540-853-2561.