Personal Property Assessment
The commissioner of the revenue is responsible for the assessment of all personal property with taxable status in Dinwiddie County. Virginia state law requires commissioners of the revenue to use a recognized pricing guide to assess vehicles for personal property tax. Dinwiddie County uses the January 1, Eastern Edition N.A.D.A. (National Automobile Dealers Association) Official Used Car Guide and the January 1, National Edition N.A.D.A. Official Older Car Guide, and Cars of Particular Interest value guide for routine valuation purposes.
These guides contain three values. Dinwiddie uses the "Clean Loan" value, taking into consideration four-wheel drive, special engine, and/or tandem / single-axle configurations. Vehicles listed in the January 1, National Edition N.A.D.A. official older used car guide, are valued using the "Clean Loan" value, the lowest of three values listed in the guide. The fair value, the lowest of three values, is used in the Cars of Particular Interest guide.
If the model and year of a vehicle is not listed in the recognized pricing guide, the law permits the vehicle to be valued on the basis of percentage of original cost, to reflect fair market value. To ensure uniformity in valuation for vehicles of the same make and model, the office of the commissioner of the revenue uses the original cost as reported from Division of Motor Vehicles. Current model year vehicles not listed in the guide are assessed at 90 percent of the original cost.
Dinwiddie uses the Wingate Appraisal Service Virginia Manufactured Housing Appraisal Guide for assessing mobile homes. Aircraft are assessed by using the average wholesale value listed in the Winter Edition Aircraft Bluebook Price Digest. Campers and motor homes are assessed based N.A.D.A. Recreation Vehicle Appraisal Guide. Watercrafts, to include motors, are assessed by Vessel Valuation Company and by using the Marine Blue Book. Notify Virginia Game and Inland Fisheries (PDF) of any change in your numbered vessel.
Personal Property Tax
Personal property tax is levied each calendar year on all motor vehicles, trailers, campers, mobile homes, boats, and airplanes with "situs" in the county. A vehicle has situs for taxation in the county, or if it is registered to a county address with the Virginia Department of Motor Vehicles.
Personal property taxes are due June 5 and December 5.
You may pay your taxes online Pay Personal Property Taxes or you may make your check payable to the county treasurer and send payment to below address:
14016 Boydton Plank Road
P.O. Box 178
Dinwiddie, VA 23841
Call the Treasurer's Office at (804) 469-4500 option 5 for more information.
In addition to requiring valuation based on a pricing guide or cost, the Code of Virginia requires that the value of tangible personal property be fixed as of “tax day,” which is January 1, regardless of when the property is purchased or located in Dinwiddie County.
The commissioner of the revenue's duty is to ensure fair, equitable and uniform assessments. If you believe that an assessment is incorrect, please contact my office.