1781 Greensville County Circle
Emporia, Virginia 23847
Phone: (434) 348-4227 or (434) 348-4209
Fax: (434) 348-3189
Monday - Friday
8:00 a.m. - 5:00 p.m.
Martha S. Swenson, Master Commissioner of Revenue
Personal Property Filing
Personal Property Tax Relief for Veterans
Personal Property Tax
Personal Property Tax Exemption for Volunteer Rescue Squad/Volunteer Fire Department Members
Filing Personal Property - Section 58.858 requires all property owners to declare their personal property to the Commissioner of the Revenue on or before May 1 of each calendar year to avoid a late filing penalty. It is the taxpayers responsibility to give a complete detailed description, cost price, and year purchased of all personal property in Greensville County on January 1. This includes all vehicles, trailers, motorcycles, boats or boat trailers, boat motors, Sea Doos, business furniture and fixtures, machinery and tools, and mobile homes. Vehicle identification numbers are also necessary in making a fair assessment. If a vehicle had over 100,000 miles on January 1, a copy of the last inspection form or other documentation is required in order to be eligible for the credit for high mileage.
Click on the link below to download important documents about personal property tax:
Assessments Section 58.1-3103 requires the commissioner of the revenue to ascertain and assess, at fair market value, all the personal property not exempt from taxation in Greensville County on the first day of January in each year, except as otherwise provided by law.
A motor vehicle owned or leased by a member of the volunteer rescue squad or volunteer fire department may be specially classified provided the volunteer rescue member or fire department member regularly responds to emergency calls. The volunteer shall provide the Commissioner of the Revenue with a certification by the chief or head of the volunteer fire department who regularly responds to calls or regularly performs other duties for the rescue squad or fire department, and the motor vehicle owned or leased by the volunteer rescue squad member or volunteer fire department member is identified. The certification shall be submitted by January 31st of each year to the Commissioner of the Revenue.
Livestock and farm machinery designed solely for the planting, production, or harvesting of a single product as commodity is no longer taxable under personal property.
Click on the link below to download an application packet for Personal Property Tax Exemption for Volunteer Rescue Squad/Fire Department members:
Any vehicles valued at $20,000.00 or less shall get tax relief according to the schedule shown below. For any vehicles assessed over $20,000.00, tax relief is applied to the first $20,000.00 and no tax relief is given to any amount assessed over $20,000.00. Penalty for late filing is not included in the tax relief.
The Personal Property Tax Relief Act of 1998 provided tax relief for any passenger car, motorcycle, pickup, or panel truck having a registered gross weight of less than 7,501 pounds. The vehicle must be owned or leased by an individual and NOT used for business purposes. A vehicle is considered to be used for business purposes if:
Vehicles qualified for tax relief are noted on the tax bill and show a reduction for the portion of the tax allocated to the vehicle. The 2005 General Assembly enacted legislation that changed the method of reimbursing localities of tax relief under the Personal Property Tax Relief Act. These changes require localities to take steps to implement these changes and to provide for computations and allocations through local ordinances. This legislation became effective January 1, 2006, for 2006 Personal Property Taxes.
The ordinance adopted in December 2005 utilized Method 2 in determining the rate of tax relief for tax year 2006. Method 2 annually set the percentage of tax relief rate at a level that is anticipated to exhaust relief funds with a specific amount of relief. This is calculated by dividing the amount of relief dollars allotted by the Commonwealth with the local tax dollars assessed on qualifying vehicles. The vehicles valued under $1,000 are given the same treatment as the other vehicles.
You are required to certify annually to the Greensville County Commissioner of the Revenue that your vehicle remains qualified to receive car tax relief. Therefore, it is important that you review the information sent to you by your locality to be sure that your vehicles are properly qualified. This information may be included on items such as personal property tax returns or tax bills. If your vehicle is improperly qualified or you are uncertain whether your vehicle would be eligible for car tax relief because it is used part of the time for business purposes, contact the Greensville County Commissioner of the Revenue’s Office at 434-348-4227.
Personal property returns cannot be filed electronically.
Qualifications for certain disabled veteran: has lost (or lost use of) one or both legs, arms, or hands, or is blind; permanently and totally disabled as certified by the Department of Veteran Affairs, and the disability is service connected.
Click on the link below to download an application packet for Personal Property Tax Relief for Veterans: