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.

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1. Questions concerning General Reassessment
2. How do I obtain my real estate assessment for my property?
3. What to do if you dispose of a vehicle.
4. What to do if you purchase a new or used vehicle.
5. How do I know if I need a Dinwiddie County Business License?
6. What to do if you move in or out of the County of Dinwiddie for Personal Property.
7. What are my tax obligations if I am an active-duty military person maintaining Dinwiddie County as my legal residence?
8. 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?
9. Which vehicles are subject to the Vehicle Personal Property Tax?
10. 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?
11. What personal property tax is prorated?
12. What personal property tax is not prorated?
13. How does the proration of personal property tax work?
14. 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?
15. What is the date business personal property, mobile homes, and airplanes must be filed?
16. What type of property is taxable?
17. Is it possible for the assessed value of my vehicle to be higher this year than it was last year?
18. Does a new car manufacturer’s rebate reduce the original cost basis of a new vehicle for purposes of personal property tax assessment?
19. If I disagree with the county's assessment of my property, how can the value be changed?
20. How are antique motor vehicles assessed?
21. What is unusually high mileage?
22. How are mobile homes assessed?
23. How do I know if I need a Dinwiddie County Business License?
24. How do I get a Dinwiddie County Business License?
25. What is Meals Tax?
26. What is the rate for Meals Tax?
27. What is the rate for the Transient Lodging Tax?
28. Are there any foods or drinks exempted from Meals Tax?
29. How can I check on my Virginia State Tax Refund?
30. Do I need to file a Virginia State Income Tax Return?
31. Where do I get Virginia State Income Tax Forms?
32. Where do I mail Tax returns?
33. How do I apply for an Elderly Real Estate Exemption?
34. 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.
35. 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.
36. 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.