Personal Property

Personal Property Tax

Proration of Personal Property Tax began January 1, 1987, on all vehicles with the exception of boats, boat motors, personal water craft and mobile homes. Proration means taxes are prorated on a monthly basis and depends upon the portion of the year the property is located in a specific jurisdiction. Roanoke County does not prorate personal property tax on boats, boat motors or mobile homes. Business Personal Property, Machinery and Tools are not prorated. However, vehicles utilized in a business are prorated.

Who Must File Personal Property Taxes?

All owners of vehicles including boats and boats motors are required by State Code Section 58.1-3518 to report any Personal Property to their local Commissioner of the Revenue's office.

• If you have moved here from out of state or from another Virginia locality you are required to report your vehicles within 60 days to avoid a 10% late filing penalty.
• If you purchased a new or used vehicle The above must be filed within 60 days to avoid a late filing penalty of 10% of the tax bill which includes the Car Tax Relief portion.

Late Filing Penalty

Taxpayers are required to report vehicle transactions within 60 days, this includes the purchase, transfer of a vehicle from another Virginia locality or from Out of State to avoid a 10% filing penalty of the full tax bill which includes the Car Tax Relief portion. If you sell or dispose of a vehicle (s) you must report within 30 days.

Personal Property Tax Rate

The current tax rate is $3.40 per hundred dollars of assessed value. The Board of Supervisors sets new tax rates approximately April of each year.

National Automobile Dealers Association (N.A.D.A.)  Pricing Guide

Commissioner of the Revenue's office utilizes the National Automobile Dealers Association (N.A.D.A.) program and books to assess the following for Roanoke County and Town of Vinton: 

• Boat Motors
• Boats
• Cars
• Light Weight Trucks
• Manufactured Housing (Mobile Homes)
• Motorcycles
• Recreation Vehicles

Vehicle License Fee

Vehicle Decals Eliminated - Effective 2008. The requirement to display vehicle decals has been eliminated in the County of Roanoke and Town of Vinton. There is, however, an annual non-prorated, non-refundable Vehicle Licensing Fee (VLF) that must be paid on every motor vehicle, trailer, and semi trailer titled in Virginia and taxed by Roanoke County or Town of Vinton.

A transfer of the fee is allowed for $1 when a vehicle is disposed of and replaced by another vehicle within a 60 day period. Application for the transfer of the fee should be made in the Commissioner of the Revenue's Office.

You are still required to register a newly purchased vehicle or a vehicle moved into the County within 60 days or Town of Vinton within 30 days to avoid a late filing penalty. This Vehicle License Fee has not changed the requirement of having to register your motor vehicles in Roanoke County or Town of Vinton. For more information on the Vehicle Licensing Fee (VLF) fee, see the Vehicle License Fee page on the Roanoke County Treasurer's site.

Additional Information

For more information call 540-772-2046 or email Lorna Allie, Master Deputy Commissioner, Personal and Business Personal Property Supervisor.