All Virginia cities and counties have a personal property tax. Manassas Park taxes motor vehicles and local mobile property (trailers, boats, and recreational vehicles). This property is assessed by the Commissioner of the Revenue, and the tax rate is set by the Governing Body. Personal property filing is due by April 15, and the tax due date is October 5 each year.
Most vehicle assessments are based on the trade-in value of the NADA guide. Boats and personal watercraft assessments are based on the NADA Marine Appraisal Guide's used trade-in value, and campers and recreational vehicle assessments are based on the NADA Recreational Vehicle Appraisal Guide trade-in value. Trailers are assessed using a percentage of original cost, and homemade trailers are assessed at a flat rate of $100.
The Commonwealth of Virginia provides tax relief on the first $20,000 of value on most personal-use vehicles. The actual rate of relief will vary from year to year based on the total number and value of qualifying vehicles garaged in the city.
Purchase, Sale, Disposal, or Removal of Vehicles
Owners must notify DMV (Department of Motor Vehicles) within 30 days of the trade, sale, or disposal of any vehicle. New residents must change their driver's licenses and registrations to their new Manassas Park address and jurisdiction within 30 days of moving into the city. When moving from the city to another locality, vehicles must be registered in the new locality and DMV must be informed of the new address.
Manassas Park is a non-prorating locality, meaning that personal property tax is assessed on those vehicles normally housed or garaged in the city as of January 1 each year. Any vehicles acquired or moved into the city after January 1 are not taxed until the following year. Likewise, any vehicles sold, traded, disposed, or moved to another locality after January 1 will be assessed for the entire year.
In addition to those vehicles registered in Manassas Park and through DMV, tax must also be assessed on those vehicles not registered with DMV or the city but normally housed, parked, or garaged in the city, with the exception of those exempted by law.
Vehicles Owned by Military Personnel
The Soldiers' and Sailors' Civil Relief Act (a Federal Act) exempts vehicles owned by active-duty military personnel & their spouses from taxation in all states except their home state or political subdivision. An exemption form must be completed and submitted with a current leave and earnings statement. If spouse's name is on title, you must also submit a copy of their military ID. Forms are under "downloadable forms".