Vehicle License Tax

A County vehicle tax is imposed annually on each vehicle, including, but not limited to, automobiles, trucks, motorcycles, and motor homes, garaged within the County. The tax applies to vehicles owned by persons required to pay a state license tax under the provisions of the Virginia state law.

The County vehicle license tax shall be assessed by the Commissioner of the Revenue on all licensed vehicles as of July 1, unless otherwise exempted by law. The vehicle license tax year shall commence on July 1 and terminate on June 30 of each year. The required tax shall be paid on or before December 5 of each tax year.

Each motor vehicle shall be classified and shall be assessed as follows:

• Each and every automobile or truck, a license tax of $25 per year.
• Each and every motorcycle, motor scooter or vehicle of like design, a license tax of $25 per year.
• Buses or motor homes, a license tax of $25 per year.
• Farm trucks, a license tax of $18.50 per year.
• National Guard licensed vehicles under 4000 pounds, a license tax of $15 per year.
• National Guard licensed vehicles over 4000 pounds, a license tax of $17.50 per year.

There will be no refund of any license tax paid for any vehicle disposed of or moved out of the county after July 1 of each year.