All counties in Virginia have a personal property tax. Southampton County taxes vehicles, mobile homes, utility trailers, boat trailers, camping trailers, recreational vehicles, boats, business furniture, equipment, and machinery and tools. Personal Property tax rates are set annually by the Southampton County Board of Supervisors in the month of April. The Personal Property tax rate for 2013 is $5.00 per $100. The Personal Property tax is assessed by the Office of the Commissioner of the Revenue, and collected by the Office of the Treasurer.
Southampton County prorates personal property taxes on motor vehicles only. Proration is based on the portion of the year you own the vehicles in Southampton County. If you buy or sell a vehicle during the year, the vehicle will be subject to a prorated tax. If you move into or out of Southampton County, your vehicle may be subject to a prorated tax.
The Personal Property Tax Relief Act of 1998 provides reduced taxes to owners of qualified vehicles.