Personal Property Assessment Appeals

 Personal Property Appeals Details

2023 Car Tax Appeals

The personal property tax payment due date is June 5, 2023.

Personal property assessments (i.e., cars, trucks, motorcycles, recreational vehicles, and business use vehicles) may be appealed based on high mileage or condition using the online Assessment Appeal Form below. If you feel your vehicle is assessed for more than its fair market value,  as defined by the Code of Virginia, Section 58.1-3503(A)(3) & Section 58.1-3515, submit the form with the required information. The appeals form may be completed using a PC or a smartphone. 

The following browsers are supported: 
    • The current and previous versions of Chrome (Windows, macOS, Linux) RECOMMENDED
    • The current version of Microsoft Edge (Windows)
    • Internet Explorer 11 (Windows)
    • The current and previous versions of Firefox (Windows, macOS, Linux)
    • The current and previous versions of Safari (macOS)

Please select "New Assessment" on the Assessment Appeal Form if your vehicle was NOT reassessed by this office in 2022; OR   if your vehicle's condition on January 1, 2023, was significantly different than on January 1, 2022; OR  you believe your vehicle qualifies for high mileage according to the above chart.


Please select "Previous Assessment" on the Assessment Appeal Form if your vehicle was reassessed by this office in 2022 and had no significant change in condition except for higher mileage on January 1, 2023.


​NOTES:
  1. Please specify the reason(s) for your appeal. You may include up to five (5) pictures for consideration of the condition of your vehicle on January 1, 2023.
  2. Any adjustment of the assessment will consider the overall condition of the property and the allowances provided in the January 2023 edition of the NADA pricing guide. For new-year model vehicles, the assessment may consider the price indicated on the bill of sale. 
  3. Per the Code of Virginia Title 58.1-3110, the Commissioner of the Revenue may require any information necessary to validate a taxpayer's claim or appeal.

​Review the High Mileage Chart above to see the minimum mileage required for a vehicle to qualify for a high mileage deduction.  

To view the High Mileage Chart on a smartphone, click the "x" at the top of the page to close it, then select the High Mileage Chart tab. Close again to switch back to the Appeals Details page.

All fields on the Attestation for Personal Property Adjustment form are required and denoted with an asterisk.


ATTENTION ACTIVE DUTY MILITARY PERSONNEL WITH VIRGINIA LICENSE PLATES

You must submit a current Leave and Earnings Statement (LES) annually to the Commissioner of the Revenue to qualify for your exemption from the Local Vehicle Registration Fee and Personal Property tax if you have a legal state of residence other than Virginia. If the active-duty military member co-owns a vehicle with his/her spouse or the spouse has a vehicle in his/her name and does not claim VA as their legal state of residence, he or she may sign and submit an attestation for military spouse along with the active-duty military member's current LES to qualify for the exemption. Please include a daytime phone number and your driver's license number.
 
Email: corles@vbgov.com •  Phone: 757.385.4487 • Fax: 757.427.1802


 High Mileage Chart for Personally Owned Passenger Cars, Pickups or Motorcycles

CoMMERCIAL VEHICLE OWNERS MUST CALl (757) 385-4487

MILEAGE​ ​USED TO CALCULATE DEDUCTIONS
2023
NADA does not provide a value adjustment for current-year models. Consideration is made on a case-by-case basis upon receipt of an appeal.​
​Model Year



​Considered High Mileage if the vehicle's mileage on January 1, 2023, is at least . . . 
2022   20,001 miles
2021
35,001 miles
2020
45,001 miles
2019
60,001 miles
2018
70,001 miles
2017
85,001 miles
2016
95,001 miles
2015
105,001 miles
2014
120,001 miles
2013
130,001 miles
2012
140,001 miles
2011
150,001 miles
2010
155,001 miles
2009 & older 165,001 miles

Contact Information