Personal Property Tax

Due Date

Personal property taxes are due by December 5 each year. 

The Commissioner of the Revenue assesses taxes for property owned on January 1st of each year. 
 To remove property call 276-645-7316. 

Abatements Or Removals

Personal property taxes are assessed against vehicles, trailers, motorcycles, and motor homes. In order to abate or remove a charge from a bill the following is required:

Vehicles sold or traded before January 1st:

a copy of the Bill of Sale or statement from the insurance company as to when coverage was removed from the vehicle. Vehicles sold need to be reported to the Commissioner of Revenue and the Division of Motor Vehicles.

Vehicles moved to another state:

a copy of the new registration or title dated before January 1st.

Such taxes cannot be cancelled, abated, or prorated because of change of residency after January 1 of the calendar year.

What is the Personal Property Tax Relief Act?

The Personal Property Tax Relief Act of 1998 provides tax relief for passenger cars, motorcycles, and pickup or panel trucks having a registered gross weight of less than 7,501 pounds. To qualify, a vehicle must:

Be owned by an individual or leased by an individual under a contract requiring the individuals to pay the personal property tax;

And

Be used less than 50% for business purposes.

Motor homes, trailers, and farm use vehicles do not qualify for tax relief.

For More Information

If you have any questions or would like more details, please contact the City Treasurer's Office at (276) 645-7311.