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.