Taxable personal property includes vehicles, motorcycles, trailers, campers, boats, aircraft, mobile homes and business equipment. The Commissioner of the Revenue determines the value of property, applies the tax rate as established by the Board of Supervisors and assesses the tax. The County Treasurer bills and collects the tax. Property located in the Town of Culpeper is also subject to Town property tax at a rate established by the Town Council which is billed and collected by the Town Treasurer.
Vehicles are assessed in accordance with the Code of Virginia which mandates the use of a recognized pricing guide. The guide used throughout the Commonwealth is NADA (National Automobile Dealers Association). The assessed value is determined by using the Clean Trade-In value as listed in the January issue of NADA. All vehicles registered in Culpeper are subject to taxation. All vehicles not registered in Culpeper but normally garaged, parked or stored in Culpeper are subject to taxation. Culpeper County is a prorating locality which means tax is based on a prorated basis, generally for the portion of the year such property is garaged, parked or stored in Culpeper County. Taxes on all personal property are billed annually by the County Treasurer and due December 5th. Taxes on all personal property subject to taxation by the Town ofCulpeper are billed annually by the Town Treasurer and due by January 31st of the following year.
Source: https://web.culpepercounty.gov/treasurer/page/new-culpeper
Governor Youngkin has supported car tax relief in his proposed budget. Source: https://www.governor.virginia.gov/newsroom/news-releases/2025/january/name-1038186-en.html
Sixty-seven percent of Virginians support repealing the tax, including 85% of Republicans, 66% of Independents and 56% of Democrats. Source: https://www.13newsnow.com/article/news/politics/virginia-governor-glenn-youngkin-2024-general-assembly-issues/291-654fe3e2-4c46-4a76-a589-cca2583ef287
