Northampton County, Virginia

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Personal Property

Individual Personal Property

Automobiles, motorcycles, trucks, recreational vehicles, trailers, boats and airplanes are assessed for personal property taxes. Motor vehicles are assessed by the N. A. D.A. (National Automobile Dealer Association) average loan value. The tax rate, is set yearly by the Northampton County Board of Supervisors.

Active duty military personnel with a legal residence other than Virginia are exempt from the Local Vehicle Registration (LVR) fee and personal property taxes as allowed by United States Code, Title 50, Servicemembers' Civil Relief Act of 1940.

The Military Spouse's Residency Relief Act amended the Servicemembers' Civil Relief Act of 1940 on November 11, 2009, by extending the exemption to active duty military members' spouses if (i) the service member is present in Virginia in compliance with military orders; (ii) the spouse is in Virginia solely to be with the service member; and (iii) the spouse maintains legal residence in another state that is the same as the active duty military member's. Effective January 1, 2009, vehicles may be co-owned with the active duty military member or solely owned by the member's spouse. Military personnel seeking tax exemption must submit a Military Exemption Form along with a copy of their military identification and a current year LES Statement.

Motor vehicles and trailers purchased and located in the County of Northampton at ANYTIME during the year are subject to the personal property tax. The amount of tax, prorated on a monthly basis, depends upon the portion of the year the property is located in Northampton County. When a motor vehicle or trailer located in the County of Northampton transfers to a new owner, the new owner will be taxed for the portion of the year during which the new owner owns the property.

Single wide mobile homes are assessed under the prevailing real estate tax rate by year and square footage and grade of construction.

 

Personal Property Tax Relief Act - Effective January 1, 2017

The Personal Property Tax Relief Act provides tax relief for any passenger car, motorcycle, pickup or panel truck having a registered gross weight of less than 10,001 pounds. The vehicle must be owned or leased by an individual and NOT used for business purposes. A vehicle is considered to be used for business purposes if:

More than 50% of the mileage for the year is used as a business expense for Federal Income Tax purposes OR reimbursed by an employer

More than 50% of the depreciation associated with the vehicle is deducted as a business expense for Federal Income Tax

The cost of the vehicle is expensed pursuant to Section 179 of the Internal revenue Service Code
The vehicle is leased by an individual and the leasing company pays the tax without reimbursement from the individual

Vehicles qualified for tax relief are noted on your tax bill and show a reduction for the portion of the tax the Commonwealth will pay. For qualified vehicles, your tax bill is reduced by the applicable tax relief percentage for the tax year on the first $20,000 of value. Northampton County will be reimbursed by the Commonwealth for the amount of the reduction once you have paid the balance due shown on your bill. If your qualifying vehicle's assessed value is $1,000 or less, your tax has been eliminated and the Commonwealth's share is 100%.

 

Business Tangible Personal Property and Manufacturers.

All persons owning tangible personal property (other than vehicles, trailers, boats, or airplanes) and/or machinery and tools used or available for use in a trade or business and located within Northampton County as of January 1st must file the RETURN OF BUSINESS TANGIBLE PERSONAL PROPERTY AND MACHINERY & TOOLS return by May 1st. The property will be assessed at various percentages of the total capitalized cost, depending on the year of acquisition. All such property must be reported annually, stating the date of purchase for each item, and original purchase price, including that which has been expensed or fully depreciated. Tax bills will be mailed by the Treasurer's Office, and are due to be paid on or before December 5th to avoid penalties and interest. For assistance with the form, or questions about your assessment, please contact the Commissioner of the Revenue's Office at (757) 678-0448 or visit the during normal business hours (Monday - Friday, 9:00 a.m. to 5:00 p.m.).

Business Tangible application (PDF)

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