Motor Vehicle Personal Property Tax

Every person or business owning a motor vehicle (automobile, truck, bus, motorcycle, trailer, semitrailer, van, recreational vehicle, moped, etc.) is required to file a personal property tax return. Vehicles are assessed at fair market value. For automobiles, the N.A.D.A. official used car-pricing guide is used in most cases. The personal property return and the vehicle decal form are a combined form. A City of Harrisonburg license decal is required to be displayed on all vehicles garaged in Harrisonburg. Vehicle licenses go on sale in mid-February each year and must be displayed on the vehicle by March 31st.

ADDRESS CHANGES

In the event that you move or change your address, you should notify the office of the Commissioner of the Revenue as soon as possible so that we can properly update your records.  We do not receive automatic updates from the Post Office or DMV.  All bills and decal forms will be sent to the last address given to us by the taxpayer.  So, to ensure you receive all mail from us in a timely manner, please inform us of any address change by calling our office at (540) 432-7704, or fax us the information to (540) 432-7781, or by  e-mail.

Business Tangible Personal Property Tax

Harrisonburg levies a tax on tangible personal property employed in a trade or business (furniture, fixtures, equipment, machinery, tools, etc.). A list of fixed assets itemizing all property (including all fully depreciated items) must be submitted. This annual business personal property tax return must be filed with the Commissioner of the Revenue by March 31st (unless an extension is requested in writing and granted). The payment date of business tangible personal property tax is December 5th.

Download the 2010 Business Personal Property Form here:

[61K] 2010 Business Personal Property Tax Form

[61K] 2009 Business Personal Property Tax Form

General Information

Every taxpayer operating a business in the City of Harrisonburg on January 1 is required to file a Business Personal Property Return on or before March 31 of the tax year.

Under provision of law, the taxpayer is required to list all furniture, fixtures, equipment, and all other tangible property, including personal items, used to conduct business. This listing must be attached to the business personal property return. A separate return must be filed for each business location.

The taxpayer shall submit a schedule of fixed assets, grouped according to the year acquired and the total original cost. The total original cost includes all costs incidental to acquiring and placing an asset in use, i.e. freight, installation, sales tax, etc. All furniture and equipment must be reported, even if fully depreciated (on federal schedule). Do not list software, real estate, or vehicles.

Manufacturers are required to report only the machinery and tools used directly in the manufacturing process.

Do not include in your listing any leased equipment for which you are not responsible for the taxes. These items must be reported separately on Schedule 6 on the reverse side of the form.

Please do not write "See Attached" or "Same as last year" on the return. The return will not be accepted as complete or on time and will be returned.

Failure to file the business personal property return will result in a statutory assessment and a 10% penalty. Likewise, any return filed after March 31 of the tax year will be assessed a 10% penalty. A filing extension may be granted upon request.

The payment due date is December 5th. A bill will be mailed prior to the due date. Please contact our office with any questions.