Personal Property

Virginia State Code Section 58.1-3503 defines personal property as automobiles, trucks, manufactured homes, motorcycles, recreational vehicles, boats, trailers and aircraft.

Vehicle Registration & Taxes


Louisa County is a non-pro-rating County, if you owned the vehicle January 1; you will pay taxes for the full year. If you purchased a vehicle after January 1 you will not pay personal property tax on that vehicle until the following year.

You are required to file a Personal Property Form each year. Forms are mailed in late February listing what personal property is owned as of January 1 of the tax year based on information provided by Virginia Department of Motor Vehicles (DMV) and/or Game and Inland Fisheries (GIF). Information should be updated on the Personal Property Form and mailed back to the Commissioner of the Revenue's office by May 1. If you have disposed of an item please notify DMV and/or GIF and then notify our office. New residents should register all vehicles with the DMV prior to notifying us. Verify the garaging jurisdiction is correct.

Assessments are based on 100% of the trade-in value of the January Eastern Edition of the NADA Official Used Car Guide. Louisa County does an adjustment for high mileage on vehicles. In order to have your vehicle adjusted for high mileage you would need to provide proof of mileage as close to January 1 of the year (state inspection or statement with mileage when the vehicle was serviced). You should file this with your Personal Property form by May 1 so adjustments can be done prior to you receiving your tax bill.

Boat Registration


Boats need to be registered with GIF also making sure the docking location is correct.

Military Regulations


If you are active duty Military and your legal domicile is not Virginia, you will be exempt from taxes on vehicles that are registered to you. A current Leave and Earn Statement must be filed each year with the Commissioner of the Revenue showing your legal domicile. When military persons retire and remain in Louisa County, their vehicle(s) will be subject to personal property tax. All vehicles owned by military individuals who claim Virginia as their legal state of residence are subject to personal property tax, regardless of where the vehicle is physically located.

Personal Property Tax Relief (PPTR)


The PPTR grants a percentage of relief for personal property tax on personal-use vehicles valued at $20,000 and less. The percentage varies each year (2013 relief 45.71%, 2014 relief 46.23%, 2015 relief 43.48% and 2016 relief 38.50%) and is based on the effect tax rate of $1.70 per 100 when the PPTR of 1998 was approved. Qualifying vehicles are those used predominantly for non-business purposes and owned or leased by natural persons. If you can answer yes to any of the following questions, your motor vehicle is considered by State Law to have a business use and does not qualify for Personal Property Tax Relief.

Questions to Consider Regarding PPTR


  • Is more than 50% of mileage for the year used as a business expense for Federal Income Tax purposes or reimbursed by an employer?
  • Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax purposes?
  • Is the vehicle leased by an individual and the leasing company pays the tax without reimbursement from the individual?