Commissioner Kellam has extended the application deadline for 2026 real estate tax relief to July 31, 2025. Please call 757-385-4385 for more information and to schedule an appointment.
The proration of personal property taxes is provided in the Code of Virginia § 58.1-3516 and Virginia Beach City Ordinance 35-6.1.
Commissioner of the Revenue - Personal Property Taxpayers
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The proration of Personal Property Taxes is provided in the Code of Virginia § 58.1-3516 and Virginia Beach City Ordinance 35-6.1. The Commonwealth of Virginia requires individuals to directly inform the Virginia Department of Motor Vehicles online at dmvnow.com or by phone at (804) 497-7100 when a vehicle moves to another locality or state.
If a vehicle is permanently moved out of state, first register the vehicle in the new state and forward a copy of the new state registration to the Personal Property Taxpayers Division of the Commissioner of the Revenue's office. In addition to the new registration, the Personal Property Taxpayers Division requires documentation of the owner's move to the new state. Some examples of documentation include a lease agreement, a closing statement for a new home, a utility bill, etc.
If the vehicle has not been registered in the new state or if documentation of the move to the new state is unavailable, an original "Out of State Moves Change Affidavit" must be completed and returned with supporting documentation. The original affidavit must be witnessed by a Virginia Beach Deputy Commissioner of the Revenue or notarized by a notary public. The office is unable to accept these affidavits by fax or email.
The Personal Property Taxpayers Division will review the documents upon receipt to determine if an adjustment to the tax bill is warranted. Please contact the Personal Property Taxpayers Division with questions or clarification on the supporting documentation required.
The proration of Personal Property Taxes is provided in the Code of Virginia § 58.1-3516 and Virginia Beach City Ordinance 35-6.1. The Commonwealth of Virginia requires individuals to directly inform the Virginia Department of Motor Vehicles (DMV) of the sale or disposal of a vehicle.
If a vehicle is traded through a dealership, it is the responsibility of the owner of that vehicle to notify the DMV of the disposal date. Most dealers do not notify DMV of the sale. After DMV has been notified, the owner should contact the Commissioner of the Revenue's office who will update the personal property record.
