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Vehicle Personal Property Tax - Forms & Filing Procedures
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Vehicle Personal Property Tax - Proration
Vehicle Personal Property Tax - Student
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Affordable Dwelling Unit-Purchase Program
Affordable Dwelling Unit-Rental Program
Affordable Dwelling Unit-Screening
Affordable Multifamily Housing Loan Funding
After-School FAQ
Alert Loudoun
Animal Services
Animal Services - Ongoing Volunteer Program
B&D Bonds - Performance
B&D Bonds-Erosion & Sediment Control (E&S)
B&D Bonds-General
B&D Building & Development
B&D Code Enforcement - Inspections
Broadband Services
Building & Development - Dedication Plats
Building & Development - Other Subdivision Types
Building & Development - Subdivision Help
Building & Development - Virginia Stormwater Management Progam
Business Tax - Administrative Appeals
Business Tax - Business Professional and Occupational License (BPOL) Tax
Business Tax - Business Tax Compliance
Business Tax - Closing a Business Account
Business Tax - Filing Procedures
Business Tax - Going Out of Business
Business Tax - Payment Information
Business Tax - Transient Occupancy Tax
Business Tax – Consumer Utility Tax
Capital Construction
Child Abuse and Neglect and Child Protective Services
Circuit Court
Clerk of the Circuit Court - Civil Cases
Clerk of the Circuit Court - VJEFS
Community Corrections
Conservator / Guardian of Incapacitated Adults
County Administrator
Courts Complex Phase III Expansion
Decedent's Estate
Decedent's Real Estate
Department of Mental Health, Substance Abuse & Developmental Services-Fees
Domestic Relations
Douglass Community Center Trip Camps
Emergency Communications Center
EMS Transport Reimbursement Program
Federal & State Tax Forms
Fire & Rescue
Fire & Rescue - Fire Marshal
Fire & Rescue - Insurance Services Office Inc. Ratings
Guardian for Minors
Guardian for Minors - Formal Qualification Process
Guardian for Minors - Guardian for the Estate of a Minor
Guardian for Minors - Guardian for the Person of a Minor
Health & Human Services - DPCC Homebuyers After Settlement
Health & Human Services - DPCC Homebuyers Application Process
Health & Human Services - DPCC Homebuyers Eligibility
Health & Human Services - DPCC Homebuyers Settlement
Health & Human Services - DPCC Lenders Application Process
Health & Human Services - DPCC Lenders Eligibility
Health & Human Services - DPCC Lenders Settlement
Health & Human Services - Family Services - Workforce Resource Center (WRC)
Health & Human Services - Housing Choice Voucher Program
Health & Human Services - PEG Homebuyers Application Process
Health & Human Services - PEG Homebuyers Eligibility
Health & Human Services - PEG Homebuyers Settlement
Health & Human Services - PEG Lenders Application Process
Health & Human Services - PEG Lenders Eligibility
Health & Human Services - PEG Lenders Settlement
Health Department - Alternative Onsite Septic Systems
Health Department - Fluoride in Private Drinking Water Wells
Health Department - Loudoun County Pandemic Response Plan
Health Department - Lyme Disease
Health Department - Private Water Wells in Limestone Geology Regions
Health Department - Zika Virus
Hidden Lane Landfill - Trichloroethylene (TCE)
Homebuyer Information Guide
Jury Service
Land Development Customer Service Counter / File Room
Land Records
Loudoun County Tax Relief
Mapping & Geographic Information
Mental Health First Aid
Office of Emergency Management - Special Events Planning
Online Cable TV Complaint Form
Operation Protect Livestock
Planning - County Historic Districts
Planning - Online Land Applications System
PRCS Pavilions
Privacy Practices & Security Policy
Probate Department - Testate Procedures
Probate Department - Will Records & Research
Public Affairs and Communications
Real Estate Assessments - Affordable Dwelling Units
Real Estate Assessments - Farm Buildings
Real Estate Assessments - Land Use
Real Estate Assessments - Mailing Address Change
Real Estate Assessments - Notice
Real Estate Assessments - Property Information
Real Estate Assessments - Review and Appeals
Real Estate Assessments - Taxes
Real Estate Assessments - Valuation
Report a Crime Online
Road Renaming 2022-2023
Road Renaming Business Assistance Program
Roads and Transportation | Request Page FAQ
Sheriff - Correctional Services
Sheriff - False Alarm
Sheriff's Office
Sheriff's Office - Crime Reports
Sheriff's Office - Financial Crimes - Check Fraud / Bad Checks
Sheriff's Office - Financial Crimes - Construction Fraud
Sheriff's Office - Financial Crimes - Credit Card Theft & Fraud
Sheriff's Office - Financial Crimes - Embezzlement
Sheriff's Office - Financial Crimes - Identity Theft
Sheriff's Office - Financial Crimes - Theft by Deception or Scams (False Pretenses)
Sheriff's Office - Traffic Incident Map
Solid Waste Management
Solid Waste Management - Business Recycling
Solid Waste Management - Recycling Requirements
Tax Relief for Disabled Veterans
Testamentary Trustee
Text to 911
Transportation Services - Bicycle Locker Rental
Transportation Services - Commuter Bus Service
Transportation Services - Vanpooling
Treasurer's Office - E-Billing
Treasurer's Office - Online Tax Payment (Credit Cards)
Treasurer's Office - Online Tax Payment (eChecks)
Treasurer's Office - Real Estate Taxes
Vehicle Personal Property Tax - All-Terrain Vehicles, Mopeds, Off-Road Motorcycles and Golf Carts
Vehicle Personal Property Tax - Assessments
Vehicle Personal Property Tax - Clean Special Fuel and Electric Vehicles
Vehicle Personal Property Tax - Employees of Automobile Manufacturers Headquartered in Virginia
Vehicle Personal Property Tax - Farm Use Vehicles and Trailers
Vehicle Personal Property Tax - Forms & Filing Procedures
Vehicle Personal Property Tax - Military / Diplomat
Vehicle Personal Property Tax - Payment
Vehicle Personal Property Tax - Personal Property Tax Relief
Vehicle Personal Property Tax - Proration
Vehicle Personal Property Tax - Student
Vehicle Personal Property Tax - Uniformed Members of the Virginia Defense Force
Vehicle Personal Property Tax - Vehicle Decals
Vehicle Personal Property Tax - Volunteer / Auxiliary Member
Vehicle Personal Property Tax – Vehicles Titled in the Name of a Trust
Voter Registration & Elections
Watershed Implementation Plan
Will Records & Research
Workforce Resource Center
Zoning - Home Child Care
What personal property tax is prorated?
Taxes on all motor vehicles--automobiles, boats, trucks, motorcycles, motorized recreation vehicles, campers and trailers (not mobile homes)--are prorated.
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Vehicle Personal Property Tax - Proration
Show All Answers
1.
How does the proration of personal property tax work?
Proration, which by law is limited to vehicles and trailers, is based on two essential elements:
The property's value
The number of months in a calendar year such property is located in Loudoun County or in one of Loudoun's incorporated towns
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.
2.
What personal property tax is prorated?
Taxes on all motor vehicles--automobiles, boats, trucks, motorcycles, motorized recreation vehicles, campers and trailers (not mobile homes)--are prorated.
3.
What personal property tax is not prorated?
Airplanes, mobile homes and business personal property are not prorated.
4.
If I moved taxable personal property out of Loudoun 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 Loudoun County to another prorating locality, the Loudoun 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 Loudoun County. No refund will be issued, since your liability to the non-prorating locality begins January 1 of the next year. Property sold after moving to a non-prorating locality will not be adjusted.
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.
5.
If I move taxable personal property into Loudoun County and I've already paid taxes on that property in another jurisdiction, do I need to pay taxes on that property in Loudoun County as well?
If a vehicle is moved to Loudoun County from another prorating locality or from out of state and the vehicle owner paid personal property taxes on the vehicle in that locality, the county will prorate the taxes based on the number of months remaining in the tax year, beginning with the date the vehicle obtained situs in the county or was registered to a county address with the Virginia Department of Motor Vehicles.
If the vehicle owner paid taxes on the vehicle during the same tax year to another jurisdiction that does not prorate, the county will relieve all taxes due on that vehicle in the County for the calendar year taxes were paid to the non-prorating jurisdiction.
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