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1. The property's value 2. The number of months in a calendar year such property is located in Dinwiddie County.
A vehicle has situs for taxation in the county if it is garaged, parked, or stored in the county, or if it is registered to a county address with the Virginia Department of Motor Vehicles. If the vehicle has situs for taxation in the county for a period of less than a full year, your tax liability would (under most circumstances) be reduced. The county determines the tax by first multiplying the vehicle's assessed value by the portion of the year the vehicle has situs in the county. Proration is done using full month increments, and a taxpayer is liable for a full month's tax if the vehicle has situs in the county for more than half the month. The county then multiplies this prorated amount by the tax rate to determine the tax.
However, if you move the property to a non-prorating locality in Virginia, the full year's tax is payable to Dinwiddie County. No refund will be issued, since your liability to the non-prorating locality begins January 1 of the next year.
Additionally, if you move your vehicle to a state other than Virginia, Virginia State Code Section 58.1-3511 specifies that “the situs for vehicles with a weight of 10,000 pounds or less registered in Virginia but normally garaged, docked or parked in another state shall be the locality in Virginia where registered.” Your vehicle account will be prorated as of the date your vehicle is registered in another state or when it is no longer actively registered in Virginia.
Although the balance due on delivery may be reduced by credits for trade-ins, unpaid liens or encumbrances, manufacturers' rebates or dealer discounts, the total purchase price or original cost for purposes of the motor vehicle sales and use tax and personal property tax is not reduced by such amounts.
For extensive un-repaired body damage or serious mechanical defects, please submit an itemized estimate from an automobile repair facility on business letterhead detailing the extent of damage and the cost to repair the vehicle. Other acceptable documentation would be a copy of an insurance company estimate describing the condition and cost to repair the damage. It must be clear from the documents provided that the condition existed on January 1 of the tax year.
All appeals must be received by December 31 of the tax year being appealed. Appeals are reviewed in the order received. Please allow up to 60 days for processing. The tax bill is still required to be paid by the respective due date. If the assessment is later reduced as a result of the appeal, the county will issue a tax refund. The Commissioner recommends that, to avoid a late payment penalty, you pay your bill in full, have the assessment corrected, then receive a refund based on the corrected assessment.
If the property for which you received the real property exemption is sold, you will need to supply the Commissioner of the Revenue’s Office with a new request for real property exemption.
The exemption is only extended to the veteran’s surviving spouse if the death of the veteran occurred on or after January 1, 2011, the real property is maintained as the surviving spouse’s principal residence, and he or she does not remarry.