If I moved taxable personal property out of Loudoun County or sell it during the tax year, am I eligible for a refund of personal property taxes already paid?
If you sell, or relocate your motor vehicle from Loudoun County to another prorating locality, the Loudoun County tax may be prorated upon notification to the Commissioner of the Revenue. You may then be eligible for a refund of any taxes paid for that portion of the remaining year if proof of registration in another prorating locality is provided.

However, if you move the property to a non-prorating locality in Virginia, the full year's tax is payable to Loudoun County. No refund will be issued, since your liability to the non-prorating locality begins January 1 of the next year. Property sold after moving to a non-prorating locality will not be adjusted.

Additionally, if you move your vehicle to a state other than Virginia, Virginia State Code Section 58.1-3511 specifies that “the situs for vehicles with a weight of 10,000 pounds or less registered in Virginia but normally garaged, docked or parked in another state shall be the locality in Virginia where registered.” Your vehicle account will be prorated as of the date your vehicle is registered in another state or when it is no longer actively registered in Virginia.

Show All Answers

1. How does the proration of personal property tax work?
2. What personal property tax is prorated?
3. What personal property tax is not prorated?
4. If I moved taxable personal property out of Loudoun County or sell it during the tax year, am I eligible for a refund of personal property taxes already paid?
5. If I move taxable personal property into Loudoun County and I've already paid taxes on that property in another jurisdiction, do I need to pay taxes on that property in Loudoun County as well?