Personal Property Taxes

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Pay Personal Property Taxes Online*
*service fees apply

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The due date for 2018 town personal property tax payments has been extended until Tuesday, June 19, 2018. Bills are available to view and pay on the customer portal. The bills will be mailed out this week. 

Please note that when paying Personal Property Taxes via the Customer Self-Service Portal, ACH or electronic check, errors resulting from incorrect or invalid account or bank routing numbers will be subject to a $50 fee. Please take special care to enter your account and bank routing numbers accurately.


North King Street in Historic Downtown Leesburg

 

 


General Information

Town of Leesburg levies a tax each calendar year on all motor vehicles, trailers, campers, mobile homes, boats and airplanes with "situs" in the town. A vehicle has situs for taxation in the Town of Leesburg if it is garaged, parked or stored in the town. 

You are required to register your vehicle with Loudoun County Commissioner of the Revenue within 60 days of acquiring or bringing such property into the Town of Leesburg. This applies to all vehicles owned by individuals or businesses, whether titled in Virginia or out of state. 

If you do not receive a personal property tax bill by mail (typically mailed out 30 days prior to the due date), you should contact Town of Leesburg Finance Department at 703-771-2726. Failure to receive a bill does not relieve you of the obligation to file and pay taxes.  It is the resident's responsibility to ensure the personal property tax billing information is correct and all updates are made through the Loudoun County Commissioner of Revenue.

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Registering Your Vehicles

Vehicles registered to a Town address with the Virginia DMV, parked, stored, or garaged in the Town must be registered with Loudoun County. Click here for information on how to register your vehicle with Loudoun County.

All residents of the Town of Leesburg must register their vehicles with Loudoun County within 60 days of moving into the Town or purchasing a new vehicle.


Vehicle Licensing Fee

 Upon registering your vehicle with the Loudoun County Commissioner of the Revenue's Office, you will receive a license fee bill of $25.00 for automobiles and $15.00 for motorcycles. This fee is due annually in addition to any personal property taxes. 

 


Paying Personal Property Taxes

The Town of Leesburg offers several options for paying your personal property taxes, including online payments.  For information about all of the payment options available, please go to the Finance Department's Personal Property Tax Payment Options page or click on the "Pay Bills Online" button in the left-hand navigation menu of the Town website home page.

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Delinquent Accounts

Payments not received by the due date are subject to a 10% penalty and interest at 10% per annum for any unpaid balance. The Town vigorously enforces the collection of delinquent tax bills through tax liens, garnishments, DMV stops, and the Virginia Set-Off Debt program in which the Town may claim a taxpayer’s State of Virginia Income Tax refund. The taxpayer is responsible for all costs of collection.

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Personal Property Tax Exemptions

The following individuals are fully or partially exempted from paying the personal property tax and vehicle licensing fee. All individuals must register their vehicles with the County and the Town and file annually for an exemption letter.

  • Exempt from paying both personal property tax and the vehicle licensing fee:
    • Military personnel on active duty who are not residents of Virginia, if the vehicle is owned (not leased) and registered in the sole name of the active duty person.
    • Spouses of military personnel on active duty who are not residents of Virginia, if the vehicle is either registered in the sole name of the spouse or co-registered with the active duty person. 
    • Members of the United States Congress and their spouses.   
    • Recognized foreign diplomats and their immediate families.
          
  • Exempt from the vehicle licensing fee, but must pay personal property tax:
    • Military personnel on active duty who are residents of Virginia. 
    • Disabled American veterans whose vehicles display current Virginia disabled veteran license plates.
        
  • Exempt from 50% of the vehicle licensing fee and must pay personal property tax:
    • Members of the Virginia National Guard whose vehicles display current Virginia National Guard license plates.

Note: Leased vehicles, vehicles used in a trade or business, and vehicles co-owned with any person who does not qualify for a full or partial tax exemption are not eligible for personal property tax or vehicle licensing fee exemptions.

Documentation Required for Exemption
Some exemptions require the submission of documentation. The following information is required to receive the appropriate exemption:

  • Vehicles owned solely by an active duty military member:
    • A copy of the member's military identification card
    • A copy of the member's current Leave and Earning Statement (LES)
        
  • Vehicles owned or co-owned by the spouse of an active duty military member:
    • A copy of the member's military identification card
    • A copy of the member's current LES
    • A copy of the marriage certificate or the spouse's military dependent identification card
        
  • Vehicles owned by recognized foreign diplomats and their immediate families:
    • A copy of the Personal Identification Card issued by the United States Department of State

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Tax Calculation

The current tax rate for most vehicles is $1.00 per $100 of assessed value. If a vehicle has situs for taxation in The Town of Leesburg, the town computes the tax by dividing the assessment by 100 and multiplying the result by the appropriate tax rate. For qualified personal use vehicles, the tax bill is reduced by the Commonwealth's Personal Property Tax Relief (PPTR) percentage. The current personal property tax relief is 50% and is provided only on the first $20,000 of a vehicle's value.

For an estimate of the tax on your vehicle, contact the Commissioner of Revenue's office.

Example for a Personal Use Vehicle Valued at $20,000 or less

  • Assessed value of vehicle is $12,000
  • Apply the $1.00 tax rate: ($1.00/100) x $12,000 = $120.00
  • Calculate the personal property relief: 50% (for 2017) x $120.00 = $60.00
  • Reduce the tax by the relief amount: $120.00 - $60.00 = $60.00
  • Add vehicle licensing fee: $60.00 + 25.00 = $85.00
  • Annual Tax Amount: $85.00

Example for a Personal Use Vehicle Valued at more than $20,000

  • Assessed value of vehicle is $52,500
  • Apply the $1.00 tax rate: (1.00/100) x $52,500 = $525.00
  • Calculate personal property relief on 1st $20,000 of value: ($1.00/100) x $20,000 x 50% = $100.00
  • Reduce the tax by the relief amount: $525.00 - $100.00 = $425.00
  • Add vehicle licensing fee: $425.00 + $25.00 = $450.00
  • Annual Tax Amount $450.00

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Personal Property Tax Relief

Under the Virginia Personal Property Tax Relief Act, the State reimburses the Town for a percentage of the taxes due on the first $20,000 of assessed value for certain vehicles that are subject to personal property tax. Each year, the Town recalculates the actual percentage of tax relief, based on the State reimbursement amount, in order to equitably distribute the tax relief. The current percentage of personal property tax relief on eligible vehicles for the Town of Leesburg is 50% of the first $20,000 of assessed value.  Examples of how the tax relief is calculated and applied to your personal property tax bill are available here.

In order to qualify for Personal Property Tax Relief, a vehicle must:

  • Be subject to personal property tax
  • Have a registered gross weight of less than 7,501 pounds
  • Not be leased under a contract in which the leasing company pays the personal property tax without reimbursement from the lessee
  • Not be used more than 50% for business purposes. For details on criteria used to determine if a vehicle is used for business purposes, please see the Loudoun County Commissioner of the Revenue website.

Motor homes, trailers and farm use vehicles do not qualify for personal property tax relief.

Tax relief is automatically applied to your Town of Leesburg personal property tax bill. However, if tax relief was not applied and you believe that your vehicle is eligible, please contact the Loudoun County Commissioner of the Revenue.  

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Assessments and Appeals

Vehicles are assessed at 100% of the property’s fair market value as determined by Loudoun County Commissioner of the Revenue.

Assessments may be appealed to Loudoun County Commissioner of the Revenue, for unusually high mileage, extensive unrepaired body damage or serious mechanical defects.

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Adjusting or Closing Your Account

All changes to vehicle status (purchases, trades, moves, sales, donations, etc.) should be promptly reported to the Virginia DMV and Loudoun County. Temporary absence from the Town does not exempt you from paying personal property taxes or the annual licensing fee.

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Contact Us

To obtain additional Personal Property Tax information or for questions, use our online form, send a detailed e-mail to pptax@leesburgva.gov or call 703-771-2726 during regular business hours (Monday through Friday, 8:30am to 5:00pm). Email responses will be sent within two business days of the inquiry.

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