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Commissioner of the Revenue

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1. How do I obtain my real estate assessment for my property?

Click the link below and enter your name, address, or parcel number to retrieve your real estate information. Or call the Commissioner of the Revenue at (804) 469-4500, option 4 . View Real Estate Property Cards

2. What to do if you dispose of a vehicle.

Notify both the DMV at (804) 497-7100 and the Commissioner of the Revenue Office at (804) 469-4500 option 4 immediately if possible or within 30 days.

3. What to do if you purchase a new or used vehicle.

Motor Vehicles normally garaged in the County of Dinwiddie are required to be registered using a current registration card from DMV with the Commissioner of the Revenue for Personal Property Tax purposes.

4. What to do if you move in or out of the County of Dinwiddie for Personal Property.

Notify the DMV at (804) 497-7100 and the Commissioner of the Revenue Office at (804) 469-4500, option 4 of your new address immediately if possible or within 30 days.

5. What are my tax obligations if I am an active-duty military person maintaining Dinwiddie County as my legal residence?

Under the Service Members Civil Relief Act, your tax liability would be to Dinwiddie regardless of where you may be stationed or where your personal property may be garaged during the year.

6. What are my tax obligations if I am an active-duty military person or a non-military spouse maintaining a legal domicile in a state other than Virginia?

If your vehicle is titled solely to you, a military person residing in Dinwiddie County because of military orders, or jointly titled with a military spouse residing in Dinwiddie County because of military orders, it will qualify for exemption from local personal property taxation in Dinwiddie County under the Service members Civil Relief Act.

As of November 11, 2009, vehicles titled solely in the name of a non-military spouse or jointly titled with a non-military spouse who is present in the state to be with the service member in compliance with the service member’s military orders will qualify for exemption from local personal property taxation in Dinwiddie County under the Service members Civil Relief Act.

To request an exemption from personal property tax in Dinwiddie County, military personnel must send a copy of a recent leave and earnings statement (LES) or military orders. 

Documentation may be faxed to (804) 469-4548, emailed or mailed via the USPS to P.O. Box 104, Dinwiddie, VA 23841.

7. Which vehicles are subject to the Vehicle Personal Property Tax?

All vehicles located in Dinwiddie County are subject to personal property tax, including vehicles that are not registered in Virginia, vehicles that do not run, and vehicles that are temporarily absent from Dinwiddie County. A vehicle is temporarily absent if it has not been legally registered in another jurisdiction.

8. What are my tax obligations if I am a member of the armed services of the United States and will be or have been deployed outside of the United States?

Virginia Code § 58.1-3916 provides for an automatic filing extension on personal property taxes for 90 days from the date an active military person is expected to return to the United States. A service member may avail himself or herself of this filing extension by notifying our office of deployment outside of the United States. Please submit the Notification of Military Deployment Outside of the United States form accompanied by a copy of your military orders.

9. What personal property tax is prorated?

Taxes on all personal use motor vehicles--automobiles, boats, trucks, motorcycles, campers, motorized recreation vehicles, and trailers (not mobile homes)--are prorated.

10. What personal property tax is not prorated?

Airplanes, mobile homes and business personal property are not prorated.

11. How does the proration of personal property tax work?

Proration is based on two essential elements:

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.

12. If I moved taxable personal property out of Dinwiddie County or sell it during the tax year, am I eligible for a refund of personal property taxes already paid?

If you sell, or relocate your motor vehicle from Dinwiddie County to another prorating locality, the Dinwiddie County tax may be prorated upon notification to the Commissioner of the Revenue. You may then be eligible for a refund of any taxes paid for that portion of the remaining year if proof of registration in another prorating locality is provided.

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.

13. What is the date business personal property, mobile homes, and airplanes must be filed?

Business Personal property, mobile homes and/or airpalnes must be filed by February 15 each year with the Commissioner of Revenue's Office. If you have any questions, call (804) 469-4500, option 4.

14. What type of property is taxable?

Taxable personal property consists of motor vehicles, trailers, campers, mobile homes, boats, airplanes and business personal property. You are required to file a personal property return with the Commissioner of the Revenue within 30 days of acquiring or bringing such property into Dinwiddie County. This applies to all vehicles owned by individuals or businesses, whether titled in Virginia or out of state.

15. Is it possible for the assessed value of my vehicle to be higher this year than it was last year?

Yes. Virginia State Code requires that all Virginia localities value tangible personal property as of a fixed date. This date, often referred to as “tax day," is January 1, regardless of when a vehicle may have been purchased or located in Dinwiddie County.
Dinwiddie County uses publications from The National Automobile Dealers Association (NADA) as the primary valuation guides for personal property assessment purposes, as do all 134 cities and counties in Virginia. In arriving at the used vehicle values published in its valuation guides, NADA collects and analyzes over half a million auto-related transactions per month, including both wholesale and retail sales. NADA collects its data from a number of sources, including automobile manufacturers, new and used vehicle dealers and over 165 automobile auctions nationwide. Additionally, NADA considers economic trends, geographic location, weather and environmental factors in the analysis of its automobile valuation data.
Due to various market factors, values for some vehicles may be higher as of January 1 of the current year than they were on January 1 of the previous year. This rise in vehicle value may be due to increased demand or diminished supply for a particular vehicle model or vehicle type, gas price fluctuations or other factors affecting vehicle sales, such as government or manufacturer incentives.

16. Does a new car manufacturer’s rebate reduce the original cost basis of a new vehicle for purposes of personal property tax assessment?

No. The local tax on tangible personal property is not a sales tax but a tax on the actual fair market value of property. If the preferred means of establishing the actual fair market value of a vehicle cannot be used (i.e., the clean loan value of the model and year of the individual vehicle are not listed in the recognized pricing guide), the taxpayer may present the Commissioner of the Revenue proof of original cost which may be used as an alternative basis of assessment. Such proof may consist of the new vehicle sales contract or purchase order which clearly shows the total purchase price upon which the motor vehicle sales and use tax was calculated.

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.

17. If I disagree with the county's assessment of my property, how can the value be changed?

The county assesses personal property on the assumption that it is in fair condition for its age. The vehicle owner can request a review of the assessment if a vehicle is not in average condition as of January 1 of the tax year because of high mileage, extensive un-repaired body damage or serious mechanical defects. This does not include normal wear and tear on tires, seals, battery, gaskets, pumps, hoses, belts, brake system, cooling system, electrical and ignition system, fuel system, exhaust system and front-end parts. Appealing your assessment does not guarantee that it will be reduced. If your appeal is for high mileage, please submit a copy of the latest safety inspection slip, vehicle repair or similar documentation which shows the mileage. You may submit your January 1 mileage online by February 15 each year if you wish to have high mileage considered in the annual assessment process.

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.

18. How are antique motor vehicles assessed?

Dinwiddie’s local ordinance exempts from local taxation as household goods, personal effects, and antique motor vehicles, as defined in Section 46.2-100 of the Code of Virginia as amended, which are not used for general transportation purposes.

19. What is unusually high mileage?

In an effort to accurately determine the value of vehicles, the Commissioner of the Revenue considers high mileage. Please refer to the Mileage Chart for required mileages. High Mileage Chart

20. How are mobile homes assessed?

Mobile homes used as residences are assessed at the fair market value and taxed at the real estate rate.

21. How do I get a Dinwiddie County Business License?

Please email request to Commish@dinwiddieva.us and a business license packet will be emailed to you or you may contact our office at 804-469-4500 opt 4. 

22. What is Meals Tax?

Meals tax is to be charged at the rate of 4% on all gross receipts of all prepared foods and/or drinks within the County limits of Dinwiddie, including food trucks.

23. What is the rate for Meals Tax?

The current rate is four percent (4%) of the cost of meals and/or drinks.

24. What is the rate for the Transient Lodging Tax?

5%

25. Are there any foods or drinks exempted from Meals Tax?

Beginning July 1, 2000, the Virginia General Assembly exempted the food tax on factory sealed containers, including alcoholic beverages. Those served in factory containers will not be subject to meals tax. Drinks served in paper, glass, or plastic cups will require the full application of meals tax. Potato chips, nabs, cookies, candy, pastries and ice cream, etc. sold in original factory wrapper and not sold as part of a meal are also excluded from tax.

26. How can I check on my Virginia State Tax Refund?

At the Virginia Department of Taxation website you may check the status of your refund at Online Services. You may use your touch-tone phone to call Tele-Tax at (804) 367-2486 for the automated refund tax service 24 hours a day, or you may call our office for assistance at (804) 469-4500, option 4. Virginia Department of Taxation Online Services

27. Do I need to file a Virginia State Income Tax Return?

You must file if you are:
· Single and your VAGI (VA adjusted gross income) is $11,950 or more.
· Married filing jointly and your combined VAGI is $23,900 or more.
· Married filing separate and your VAGI is $11,950 or more.
(If you are not required to file, but you had Virginia income tax withheld, you are entitled to a refund of the amount withheld. You must file a return to receive a refund.)

28. Where do I get Virginia State Income Tax Forms?

You can get forms from the Commissioner of the Revenue office at 14010 Boydton Plank Road, VA. You may download forms from the Virginia Department of Taxation website

29. Where do I mail Tax returns?

County of Dinwiddie residents may mail returns to our office:
Commissioner of Revenue
P.O. Box 104
Dinwiddie, VA 23841
Or directly to the Department of Taxation at the addresses listed below:
Refund Returns:
Virginia Department of Taxation
P.O. Box 1498
Richmond, VA 23218-1498
Tax Due Returns:
Virginia Department of Taxation
P.O. Box 760
Richmond, VA 23218-0760

30. How do I apply for an Elderly Real Estate Exemption?

The Commissioner of the Revenue's Office administers programs offering full or partial exemption / tax relief for the elderly and disabled and personal property assessments. A form must be filed with the commissioner's office each year by April 1.

31. I am compensated by the U.S. Department of Veterans Affairs at 100 percent. However, my actual disability rating as determined by the U.S. Department of Veterans Affairs is less than 100 percent.

Virginia Attorney General Kenneth Cuccinelli issued an opinion specifically on this point on July 15, 2011, clarifying that the tax exemption applies to veterans rated by the U.S. Department of Veterans Affairs with a total disability rating on the basis of individual unemployability due to a service-connected disability.

32. I am a disabled veteran who has qualified for the real property exemption. I am selling my principal residence within Dinwiddie and purchasing a new home, which is also in Dinwiddie.

Do I need to reapply for the exemption or will the exemption automatically be granted on my new residence?

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.

33. My spouse was a veteran and determined to be 100 percent, service-connected, totally and permanently disabled by the U.S.Department of Veterans Affairs. My spouse passed away prior to January 1, 2011.

Will I qualify for the real estate exemption as the surviving spouse? 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.