​​​​​The proration of Personal Property Taxes is provided in the Code of Virginia​ § 58.1-3516 and Virginia Beach City Ordinance 35-6.1. The Commonwealth of Virginia requires individuals to directly inform the Virginia Department of Motor Vehicles (DMV) of the sale or disposal of a vehicle.

If a vehicle is traded through a dealership, it is the responsibility ​of the owner of that vehicle to notify the DMV of the disposal date. Most dealers do not notify DMV for the owner. ​After DMV has been notified, the owner should contact the Commissioner of the Revenue's office who will update the personal property record.