▼

Commissioner of Revenue - Personal Property Tax

Show All Answers

1. Who sets the Personal Property tax rate?

The Board of Supervisors establishes the rate each year.

2. How is my automobile or truck appraised for tax purposes?

The Commissioner's office uses the NADA valuation service as the basis for valuing all vehicles in Mecklenburg County. Each vehicle is assigned the Clean Loan Value.

3. Why am I being taxed on a vehicle that I did not own on January 1st?

Assessments are based on ownership as of July 1 of the current tax year.

4. What is the assessment cycle for businesses and mobile homes?

The assessment cycle is the County's fiscal year which runs from July 1 through June 30 of the next year.

5. What should I do when I purchase or no longer own an automobile, motorcycle, truck, boat trailer, utility trailer, camper trailer, or manufactured single wide?

Notify our office and the Department of Motor Vehicles.

6. What should I do when I no longer own a boat?

Notify our office and download the Notification of Change in Status of a Numbered Vessel (PDF) form from the Department of Game and Inland Fisheries.

7. What should I do when I purchase a boat?

Notify our office and download the Application for Watercraft Certificate of Title and Certificate of Number (PDF) form from the Department of Game and Inland Fisheries.

8. Does turning my tags in to the Department of Motor Vehicles (DMV) dispose of my vehicle?

No, it is necessary to let the DMV know that your vehicle has been sold.

9. Does Mecklenburg County prorate taxes?

No.

10. Do I need to notify the Commissioner of the Revenue when I start a business?

Yes, Please complete the Business Registration Form (PDF) and mail, fax, or email back to our office; visit the Personal Property page to locate all contact information for our office. We also encourage prospective businesses to contact the Zoning office to check on compliance with the zoning ordinance before building or opening a business.

11. When do I report Business Personal Property and Merchants Capital (inventory) amounts?

These amounts are reported to the Commissioner's office by August 1st of each year. Download the Business Return of Tangible Personal Property and Instructions (PDF) to learn more.

12. What do I report for Business Personal Property?

Some of the major items that must be reported include:

• Computer equipment
• Equipment
• Furniture
• Inventory for sale

Forms and instructions are mailed to you each year. Download the Business Return of Tangible Personal Property and Instructions (PDF) to learn more.

13. When do I report machinery / tools amounts?

These amounts are reported to the Commissioner's office by August 1st of each year. Download the Business Return of Tangible Personal Property and Instructions (PDF) to learn more.

14. What do I report for machinery / tools?

Report the original capitalized cost by date of purchases for all machinery and tools used in the following businesses:

• Dairy
• Dry cleaning
• Laundry
• Manufacturing
• Mining
• Processing or reprocessing
• Radio or television broadcasting

Forms and instructions are mailed to you each year. You may also download the Business Return of Tangible Personal Property and Instructions (PDF) to learn more.

15. What are the current depreciation factors and tax rates?

Visit the Personal Property page to view the current depreciation factors and tax rates.

16. If I move out of Mecklenburg County to another locality within Virginia, what must I do?

First, notify the DMV, providing them with your move date and the new garage jurisdiction. Second, notify our office and third, contact the locality you have moved to and provide them with your vehicle information.

17. What do I need to do if I buy or sell a vehicle out of state?

You need to notify our office as well as the DMV. Please bring a bill of sale showing your sale or purchase amount as well as the seller's and purchaser's name and address to our office. You will need to provide the DMV with the same information.

18. What do I need to do if my address changes?

Complete and submit a Change of Address (PDF) form. Visit the Personal Property page to obtain contact information for our office.

19. How do I or my agent register to participate as a transient occupancy provider?

Complete the Transient Occupancy Tax Registration (PDF) form and submit it to the Commissioner of Revenue's office by mail, fax, or email; visit the Personal Property page for more details on how to contact our office.

20. When do I report transient occupancy receipt amounts?

These amounts are reported to the Commissioner of Revenue's Office each month by the 20th on the Transient Occupancy Monthly Remittance (PDF) form.

▼

Commissioner of Revenue - Real Estate Tax

Show All Answers

1. What is the assessment cycle for real estate?

The assessment cycle is the County's fiscal year which runs from July 1 through June 30.

2. Why do assessed values change?

When market values change, so does assessed value. For instance, if you added a garage to your home, the assessed value would increase. Property in poor repair decreases in value.

3. How is property assessed?

Virginia law requires property assessments to be based on fair market value. Estimating the market value of your property is a matter of determining the price a typical buyer would pay for it in its present condition. Some factors the Assessor considers are:

• What properties similar to it are selling for in the current market
• What it would cost to replace it using current material and labor costs
• How much it takes to operate and keep it in repair
• What rent it may earn
• Other factors that may affect its value

The Assessor does not create the value. People make value by their transactions in the marketplace. The Assessor has the legal responsibility to study transactions and appraise your property accordingly.

4. What is market value?

The amount a typical, well-informed purchaser would be willing to pay for a property. For a sale to represent market value, the seller must be willing (but not under pressure) to sell and the buyer must be willing (but not under any obligation) to buy. The property must be on the market for a reasonable length of time, the payment must be in cash or its equivalent, and the financing must be typical for that type of property.

5. I've heard you develop values by computer, is this correct?

Just as in many other fields, computers are useful in the assessment process. Assessors are trained to look for relationships between property characteristics and market value. By coding these characteristics and studying sale prices, assessors can estimate value by developing formulas and models. Computers are much faster and are capable of advanced analysis in this area.

Despite these capabilities, common sense and assessor judgment are always required to verify assessments. Assessors most familiar with the neighborhoods and properties review all assessments.

6. How often does Mecklenburg County assess?

Mecklenburg County conducts a County-wide general reassessment every 2 years. Detailed inspections are conducted for new construction, alterations, or upon request of the property owner.

7. Does the Assessor determine the tax rate and the real estate tax?

No. The real estate tax rate is determined each year by the Mecklenburg County Board of Supervisors.

8. How can I calculate the tax on my assessed property?

Divide the assessed value by 100, then multiply by the tax rate.

9. Does Mecklenburg County offer tax relief for the elderly or military veterans?

No.

10. Does the county offer real estate tax relief for disabled veterans?

Yes. Veterans must be 100% service-connected, totally and permanently disabled or totally and permanently disabled and be paid at the 100% rate due to being unemployed. To learn more, download the Disabled Veterans Application (PDF).

11. Why have a property tax?

Properties are taxed so our community has advantages such as schools, fire and police protection, and other public benefits. Each property owner pays a fair share of the cost, in proportion to the amount of money our individual properties are worth.

12. My house wasn't complete on July 1st; how was it valued?

All property in Mecklenburg County is valued as it exists on July 1st of the current fiscal year. If a structure is not fully built on that date, a partial value reflecting the percentage of completion is used.

13. What if I change my address?

It is the responsibility of the property owner to notify the Assessor's Office in writing of any change in mailing address. To learn more, download the Change of address (PDF) , or visit the Real Estate Department page for contact information.

14. How can I change the ownership on my property?

The title on property can be changed via a recorded deed. The Assessor's Office is an "office of record," which means changes in ownership or property boundaries are done based on recorded deeds, surveys, subdivision plats, and other documents pertaining to ownership. Deeds must be recorded at the Clerk's Office before the Assessor's records can be modified to reflect any changes.

15. My re-assessment notice or tax bill shows land value and improvement value, but I didn't make any improvements. Why do I have an improvement value?

Improvement is the terminology used to identify any existing or new structure on the property.

16. Does Mecklenburg County have a GIS website?

Yes; visit the Mecklenburg County GIS website to learn more.

17. Where can I search assessment and ownership information?

To search assessment and ownership information, visit the Online Mecklenburg Assessment and Ownership Information Tool.

▼

Treasurer

Show All Answers

1. Can I write one check for all of my taxes?

Yes, you may add personal property tax and real estate tax and send one payment.

2. What do I need to return with my check or money order?

Tear off the bottom half of the statement and mail it back with your check or money order.

3. Who do I make my check or money order payable to?

Make checks and/or money orders payable to "County of Mecklenburg".

4. Will I receive a receipt once I mail in my payment?

Your check and the top half of your tax statement should be sufficient proof of payment. However, if you would like a receipt returned, you will need to send in a stamped, self addressed, envelope with your payment.

5. What do I need to do if I move out of Mecklenburg County?

For Real Estate please contact the Commissioner of Revenue by calling 434-738-6191, ext. 4270.

For Personal Property:

1. Notify the Virginia Department of Motor Vehicles (DMV)
2. Contact the Commissioner of Revenue at 434-738-6191, ext. 4272

6. Does your locality prorate?

No.

7. Who do I contact if I sell a vehicle?

You should contact the Commissioner of Revenue at 434-738-6191, ext. 4272.

8. Who do I contact if I sell a piece of property?

You should contact the Commissioner of Revenue at 434-738-6191, ext. 4270.

9. Where can I pay my County taxes?

The Treasurer's Office is located at:
311 Washington Street
Boydton, VA 23917

Our office has the convenience of a drop-off box outside of our office door.

10. Can I pay my taxes by credit or debit card or e-check?

Yes, you can pay by credit or debit card or e-check online at our E-Treasurer Portal. You can also pay by phone with a credit or debit card or by e-check. Dial toll-free 855-748-3306. We now accept credit cards or debit cards in our office. A convenience fee will be charged for these transactions.

11. When I pay my June taxes, why can’t I double the amount and have it applied to my December taxes of that year as well?

Mecklenburg County assesses taxes on a fiscal year rather than a calendar year; therefore the taxes you pay in June will be a different amount for December of the same year. Tax values change each fiscal year due to depreciation and reassessment. You can however, double the taxes you pay in December and have that payment applied to June which will satisfy the total taxes for the year. You will need to indicate in writing that you would like this done when making payment.

12. What if I do not receive a tax bill?

Please contact the Treasurer's Office at 434-738-6191, ext. 4251 as soon as possible. Failure to receive a bill does not prevent the Treasurer's Office from applying penalty and interest if payment is made after the due date.