What does the State require of Chesapeake?

As part of the Compliance Program, Commissioners of the Revenue, Treasurers and other local officials having assessing or collection responsibilities shall implement provisions for certification by the vehicle owners as to vehicle use for business purposes. The certification is required for any vehicle with a value in excess of $1,000.

  1. In jurisdictions where an affirmative personal property tax return is required of the taxpayer, certification shall be obtained at the time of filing a return of personal property. In cases where this method fails to obtain the requisite taxpayer certification, taxpayer certification may be obtained at the time of any ONE of the following:
    1. Application for or issuance of a decal or local license plate. This can be at the time of the initial or renewal of the local vehicle license pursuant to Section 46.2-752, Code of Virginia.
    2. Payment of personal property tax bill where payment can be construed as a certification of vehicle usage.
    3. Any other communication with the vehicle owner requiring an affirmative response or responsive action on the part of the owner.
  2. In jurisdictions where a File By Exception method is used for personal property tax returns, certification shall be obtained at the time of the following:
    The File by Exception process in which citizens shall be required to notify the locality of any changes in vehicle usage on an exception basis, and either
    1. Payment of personal property tax bill where payment can be construed as a certification of vehicle usage, or
    2. Application for or issuance of a decal or local license plate. This can be at the time of initial or renewal of the local vehicle license pursuant to Section 46.2-752, Code of Virginia.

Show All Answers

1. What is the Personal Property Tax Relief Act?
2. Does my vehicle qualify for the Car Tax Relief?
3. Why is the Personal Property Tax Relief Act important to me?
4. Who determines if a vehicle qualifies for the "Car Tax Credit"?
5. How can I tell if my vehicle qualifies?
6. I lease my car. Will I get tax relief?
7. If I have a truck or a motorcycle, will I get tax relief?
8. How long will I have to pay personal property tax on my car?
9. Will I still have to pay penalty and interest if I pay late?
10. What does the State require of Chesapeake?
11. What does the State require of the Division of Motor Vehicles?