The Commissioner of the Revenue is responsible for the assessment of all personal property with taxable status in Virginia Beach. 

The Code of Virginia §58.1.3503, provides for the categories of property and the methods of assessment available to commissioners.

The Personal Property Taxpayers division assesses all vehicles including cars, trucks, trailers, motorcycles, motor homes, aircraft and watercraft. Mobile homes on temporary foundations are also assessed as personal property.

Personal property is taxable in the locality where it is normally garaged, docked or parked. Vehicles with a weight of 10,000 pounds or less registered in VA but normally garaged, docked or parked in another state shall be taxed in the VA locality where the vehicle is registered (Code of Virginia §58.1-3511). 

If it cannot be determined where your vehicle is normally garaged, stored or parked, the situs (the location of the property for assessment and taxation purposes) shall be the domicile of the owner.

The assessed value of a vehicle is based on the loan value from the January J.D. Power Official Used Car Guide (formerly NADA) book. The tax rate is $4 per $100 of the assessed value. For an estimate of the tax on your vehicle, contact the Personal Property division of the Commissioner's Office.

§58.1-3503 of the Code of Virginia also enables commissioners to consider the conditions of taxable property, upon request of the taxpayer. Taxpayers may easily appeal their assessments. Please see the Assessment Appeals page for more information.