The City of Harrisonburg levies a personal property tax each calendar year on all taxable tangible personal property with situs in the City on January 1. Items of personal property that are taxable include:
- Automobiles
- Trucks
- Motorcycles
- Trailers
- Campers/RV's
- Boats
- Aircraft
- Mobile Homes
The tax is billed around November 1 with a due date of December 5. The personal property tax is not prorated for persons moving out of Harrisonburg or for the disposal of a vehicle after January 1. It is due for the full year. Vehicles that are normally garaged outside Virginia but have Virginia license plates are taxed by the Virginia locality where they are registered.
- Assessing Information
Passenger cars and light-duty trucks are taxed based on the value of the vehicle. The City of Harrisonburg uses the clean trade-in value as determined by the January issue of the J.D Power Official Used Car Guide. Unusually high mileage as of January 1 may be considered during the assessment process. To claim high mileage, a certified document dated prior to January 1 of the tax year must be presented to the Commissioner's office in order for an adjustment to be made.
The following J.D. Power pricing guides are also used by the Commissioner of the Revenue office: J.D. Power Motorcycle Appraisal Guide; J.D. Power Recreation Vehicle Appraisal Guide. Vehicles not valued by a pricing guide are valued using the original cost less depreciation.
- Personal Property Tax Rate and Calculation
The personal property tax is calculated by multiplying the assessed value by the tax rate. The current rate is $3.45 per $100 of assessed value. The personal property tax rate is determined annually by the City Council and recorded in the budget appropriation ordinance each year.
Owners of personal use vehicles receive a partial deduction on their personal property tax, which is called Personal Property Tax Relief (PPTR), or "car tax relief." The relief is funded by the state, and it varies between localities and may change from year to year. The car tax relief applied to Harrisonburg vehicle taxes in 2026 is 18.2% and is provided only on the first $20,000 of a vehicle's value. Read more about car tax relief [54KB] Accessible Personal Property Tax Relief Act of 1998.
Example Calculation for a Personal Use Vehicle Valued at $20,000 or Less
- Assessed value of the vehicle is $10,000
- Apply the $3.45 tax rate : ($3.45/100) x $10,000 = $345.00
- Calculate personal property relief: 18.2% (for 2026) x $345.00 = $62.79
- Reduce the tax by the relief amount: $345.00-$62.79 = $282.21
- Tax amount = $282.81
- Personal Property Tax Relief and Exemptions
Senior Adults or Disabled
The Commissioner of the Revenue is responsible for administering a program for tax relief on personal property for eligible senior adults or disabled residents of the City of Harrisonburg. You may be eligible if you meet the following criteria:
- You are 65 years or older or totally and permanently disabled, as of Dec. 31 preceding the year of your application.
- Your total household income shall not exceed $55,000.
- Your assets do not exceed $100,000.
- If you own your own home please refer to the information on real estate tax relief and you will automatically qualify for one vehicle on personal property if you qualify on real estate.
If you feel you meet the criteria and would like to apply, please contact the office at 540-432-7704 for an application to be mailed to you or stop by the Commissioner of the Revenue office at 409 S. Main St. Harrisonburg, Virginia 22801. If you do qualify you are granted tax relief on one vehicle. All tax relief for the elderly and disabled applications are due by May 1st.
Veterans
A veteran with a 100% service-connected permanent and total disability may apply for a personal property exemption on one motor vehicle (passenger car or a pickup or panel truck) registered for personal use which is owned and used primarily by or for a veteran of the Armed Forces of the United States or the Virginia National Guard. For more information on veterans exemption please visit Disabled Veterans Personal Property Tax Exemption.
If you own a business please refer to Personal Property Tax on a Business.
- Frequently Asked Questions for Personal Property
What do I need to do when moving from another state into the City of Harrisonburg?
- Register the vehicle(s) with the Virginia Department of Motor Vehicles,within 30 days of your move, and make sure to use the City of Harrisonburg garage jurisdiction.
- Register your boats with the Virginia Department of Wildlife Resources.
- Get a Virginia State Inspection.
I have moved to another state. How do I update my records with the Commissioner of Revenue office regarding personal property taxes for my vehicle?
Register your vehicle in your new state and forward a copy of either the title or registration to our office by:
Fax: 540-432-7781
Email: Deanna.Lam@harrisonburgva.gov
Mail:
City of Harrisonburg
Commissioner of the Revenue
409 S. Main Street
Harrisonburg, VA 22801-3610I moved to a prorating locality, what do I do?
- Update address, garaged jurisdiction, and date of move with the Department of Motor Vehicles.
- Notify Harrisonburg of your move, so that taxing status can be changed as of the end of the year.
- Only pay personal property in the City of Harrisonburg and start in the prorating locality Jan. 1 of the next year.
*Taxation will cease as of December 31 of current year.
I moved from a prorating locality, what do I do?
- Update address, garaged jurisdiction, and date of move with the Department of Motor Vehicles.
- Notify the previous locality of your move.
- The City of Harrisonburg will not tax you until the vehicle is in the City Jan. 1.
*Taxation will begin January 1 of the following year.
What if the vehicles titled in Virginia, but garaged out of state? Virginia vehicles normally garaged out of state will be taxed at the Virginia locality where registered.
What if the vehicles titled out of state, but garaged in Virginia? Vehicles are taxed in the Virginia locality where they are garaged, unless proof of payment of personal property tax in another state is provided..
What if the vehicles titled in Virginia, but driven by full time college student?
Personal Property Tax Liability for Virginia Vehicles Used by Full-Time College Students.
- Change of Address
Upon moving, you must notify the Commissioner of the Revenue of your new billing address as soon as possible so that your record can be updated. All billings will be mailed to the last known address on record. You can use the online change of address form.
Please be aware that failure to receive a bill does not relieve your obligation to pay the tax due by the due date. Failure to pay the tax due by the due date will result in a late payment penalty of 10% or a $10.00 (minimum) being assessed. An annual rate of 4% interest begins January 1 of the following year.
Note: If a due date falls on a Saturday, Sunday, or legal holiday, the due date is extended to the next succeeding business day.
Make all checks payable to the City of Harrisonburg. We do not accept credit card payments in the office. You can only use credit cards, debit cards, and electronic checks through the online system.