Frequently Asked Questions

• Real Estate
• Tax Relief
• Individual Personal Property
• Tangible Business Property-Machinery & Tools
• Business Licensing
• Income Tax
• 2010 Reassessment

Real Estate

1. What is the real estate tax rate?
2. Where can I find out how much I have paid in real estates taxes?
3. How is my real estate assessed?
4. Where can I get a copy of my survey/plat?
5. How do I find out the current owner on a parcel of land?
6. Where are the parcel maps located?
7. Where can I find assessments for real estate located in New Kent?
8. I just built a new home. What will my taxes be?
9. How do I find out about any easements or right-of-ways on my property?
10. Where can I find out how my property is zoned?
11. Where do I get a building permit?
12. I recently paid off my mortgage. Is there anything I need to do?
13. When are real estate taxes due?
14. When I purchase new property, when will the tax ticket reflect the change?
15. How do I find out information on the agricultural & forestall district program?

1. What is the real estate tax rate?
   The tax rate is set annually by the Board of Supervisors. The 2010 tax rate is $0.70 per $100 of assessed value.
2. Where can I find out how much I have paid in real estates taxes?
   The Treasurer's Office handles all tax payment information. You may contact them at (804) 966-9615.
3. How often is my real estate assessed?
   New Kent County has a general reassessment every two years. The last reassessment was effective for the year 2010.
4. Where can I get a copy of my plat/deed?
   Plats and deeds are recorded in the Circuit Court Clerk's Office. You may contact them at (804) 966-9520.
5. How do I find out the current owner on a parcel of land?
   Visit our online real estate website at www.visionappraisal.com.
6. Where are the parcel maps located?
   The tax maps are in the Commissioner's Office, Room 202 Administration Building and in the Circuit Court Clerk's Office. They are available for public use Monday-Friday 8:00 AM until 4:30 PM.
7. Where can I find assessments for real estate located in New Kent?
   Visit our assessments online or our office to get assessment information.
8. I just built a new home. What will my taxes be?
   New construction is pro-rated from the date of inspection with substantial completion.
9. How do I find out about any easements or rights-of-way on my property?
   Information on rights-of-way and easements are recorded in the Clerk of Circuit Court. (804) 966-9520
10. Where can I find out how my property is zoned?
    The Department of Community Development can be reached at (804) 966-9690
11. Where do I get a building permit?
    You can file for a building permit with the Permit Center . (804) 966-9680
12. I recently paid off my mortgage. Is there anything I need to do?
    Your mortgage company should assist you with the filing of your certificate of satisfaction. We recommend that you verify your mailing address with us to ensure that you will receive your tax bill.
13. When are real estate taxes due?
    Real estate taxes are due December 5th of the tax year. New Kent County only bills once a year. If you have question regarding the payment of taxes you should contact the Treasurer's Office at (804) 966-9615.
14. When I purchase new property, when will the tax ticket reflect the change?
    The tax bills are produced based upon ownership on January 1 of the tax year.
15. How do I find out information on the Agricultural & Forestry District program?
    Any questions regarding the AFD program should be directed to the Department of Community Development at (804) 966-9690.

Tax Relief

1. What tax relief programs are available in New Kent County?
   There are two tax relief programs offered in New Kent County. The first is the Tax Exemption Program. If you qualify for this program, a maximum of $500 could be exempted on your tax bill. You would be responsible to pay any amount of tax over $500. This exemption does not have to be paid back. The second program available is the Tax Deferral Program. If you qualify for this program, all of the tax due is deferred. The deferred taxes including interest must be paid back within 1 year of the participant's death.
2. Who qualifies for tax relief?
   To qualify for the Tax Exemption Program:
   • Must be of age 65 or totally disabled no later than December 31 of preceding year
   • The applicant must be the owner or partial owner of the real estate no later than January 1 of the taxable year.
   • Dwelling must be occupied as the sole dwelling of the applicant.
   • Dwelling may include mobile homes.
   • Individual annual gross income of applicant shall not exceed $35,000, and the combined gross income of the household shall not exceed $50,000. The following exclusions from income apply: (1) an amount of $10,000 of income from all non-spouse relatives living in the household; (2) an amount of $10,000 of income for a permanently disabled owner; and (3) all of the income of a person qualifying as a caretaker of the owner as set forth in Section 58.1-3211.1(b) of the Code of Virginia
   • The total combined financial worth of the owner as of December 31 of the preceding year shall not exceed $75,000. Total financial worth shall include the value of all assets, including equitable interest, of the owners, but shall exclude the fair market value of the dwelling and up to ten acres of land immediately surrounding the dwelling. Value of household furnishings shall also be excluded.
   • Must apply by May 1 of each tax year.
   To qualify for the Tax Deferral Program:
   • Must be of age 65 or totally disabled no later than December 31 of preceding year
   • The applicant must be the owner or partial owner of the real estate no later than January 1 of the taxable year.
   • Dwelling must be occupied as the sole dwelling of the applicant.
   • Dwelling may include mobile homes.
   • Combined annual gross income not to exceed $15,000. To include all income from all sources of the owner and the owner's relatives living in the dwelling. The first $4,000 of a relative's income is excluded.
   • The total combined financial worth of the owner as of December 31 of the preceding year not to exceed $50,000. Total financial worth shall include the value of all assets, including equitable interest, of the owners, and shall exclude the fair market value of the dwelling and up to one acre of land.
   • Must apply by May 1 of each tax year.
3. How do I apply for tax relief?
   You may visit our forms online, visit our office or call and request an application. If you participated in a tax relief program the preceding year, you will automatically be mailed an application the next year.
4. What is the maximum amount of tax relief I can receive?
   Exemption- Maximum $500 tax relief
   Deferral- No Limit

Individual Personal Property

1. What is considered individual personal property?
2. How do I file an individual personal property return? What is the filing deadline?
3. How do I know if my vehicle needs a county decal?
4. I am a new resident to New Kent County. How do I register with the county?
5. I am moving out of New Kent County. What do I need to do?
6. I am planning to dispose of my vehicle. What do I need to do?
7. Do I need to register a leased vehicle with New Kent County?
8. I am in the military; do I have to pay personal property taxes?
9. I own an antique vehicle with antique/vintage restricted tags. Do I have to register this vehicle?
10. My spouse and I are separated and our vehicle is jointly owned. Who is responsible for the personal property taxes?
11. How do you determine the assessment on a vehicle?
12. When are personal property taxes due? Where do I send payments? How much did I pay in taxes last year?
13. Does the County offer a discount for vehicles with high mileage?
14. Why do I need to file for the high mileage discount every year?
15. How do I contact DMV to update my vehicle information?
16. When will I stop paying personal property tax?

1. What is considered individual personal property?
   Virginia State Code Section 58.1-3503 defines personal property as automobiles, trucks, manufactured homes, motorcycles, recreational vehicles, boats, trailers, and aircraft.
2. How do I file an individual personal property return? What is the filing deadline?
   New Kent County will file a tangible personal property report with you. In May of the tax year, we mail our taxpayers a copy of the personal property owned as of January 1 and assessments for that tax year. Please review this form carefully to make sure it is accurate. If changes are necessary (this includes unreported condition & mileage), you should write the changes on the form and return a copy to our office by July 1. We will review these forms and make the necessary changes prior to billing.
3. How do I know if my vehicle needs a county decal?
   Any automobile (excluding antique or vintage vehicles), truck (excluding trucks with apportioned plates), motorcycle, recreational vehicle or trailer is required to display a current county decal.
4. I am a new resident to New Kent County. How do I register with the county?
   The Commissioner of the Revenue welcomes you to New Kent County. All vehicles should be registered with Virginia Dept. of Motor Vehicles (DMV) prior to notifying us. The County will honor your prior locality's decal until it expires.
5. I am moving out of New Kent County. What do I need to do?
   Contact the Commissioner of the Revenue and update your address.
6. I am planning to dispose of my vehicle. What do I need to do?
   Virginia DMV requires notification within 30 days of selling, trading, junking, etc. a vehicle by completing the back portion of the vehicle registration form. Once DMV has been notified, you are required to notify the Commissioner of the Revenue. You may notify the office via telephone, fax, mail or email.
7. Do I need to register a leased vehicle with New Kent County?
   Any leased vehicle, including business vehicles, garaged in New Kent County must be registered with our office immediately following the date the vehicle moved to the County. The lessee is responsible for registering the leased vehicle with our office regardless of the party responsible for the property taxes.
8. I am in the military; do I have to pay personal property taxes?
   If your legal domicile is Virginia, your vehicle(s) is/are subject to personal property taxes from the locality where you are registered regardless of where the vehicle is garaged during your active military service. If your vehicle is titled in Virginia, but your legal domicile is not in Virginia, your vehicle is not subject to Virginia property taxes. A copy of a current LES statement is required to absolve any liability to Virginia. This policy only applies to vehicles registered/titled to active military personnel.
9. I own an antique vehicle with antique/vintage restricted tags, do I have to register this vehicle?
   Yes, all vehicles need to be registered with New Kent County. If the vehicle is classified as an antique or vintage and has permanent license plates issued as specified in Va. State Code Section 46.2-730, then the vehicle is not subject to taxation and is not required to display a county decal.
10. My spouse and I are separated and our vehicle is jointly owned. Who is responsible for the personal property taxes?
    The vehicle is taxed in both names and both parties are equally responsible for the taxes until the title is changed with DMV. New Kent County is a non-prorating county. Personal property taxes are assessed as they are titled on January 1 of the tax year.
11. How do you determine the assessment on a vehicle?
    We use the Eastern Edition, N.A.D.A. Official Used Car Guide effective as of January of the year of tax. We use the lowest value, which is the loan value and do not add for optional equipment. High mileage and/or condition are taken into consideration if reported.
12. When are personal property taxes due? Where do I send payments? How much did I pay in taxes last year?
    Personal property taxes are due on December 5. Payments should be sent to the Treasurer's Office. The Treasurer's Office can answer any questions you have about current and past tax payments.
13. Does the County offer a discount for vehicles with high mileage?
    High mileage and/or condition are taken into consideration if reported.
    Mileage and condition discounts are based upon January 1 of the tax year. The criteria for the high mileage discount program conform to the guidelines provided by N.A.D.A. Your mileage must be reported at the time of registration or on your Personal Property Tax Return due by July 1. This report is mailed to you in May and must be returned by July 1.
14. Why do I need to file for the high mileage discount every year?
    The amount of discount applied to the assessment is calculated according to the year of the vehicle, the make and the amount of mileage. In order to ensure that you receive the greatest amount of relief available, our office requires a yearly update of information.
15. How do I contact DMV to update my vehicle information?
    The customer service telephone number for DMV is (804) 367-0538. You may also access their web site at www.dmv.state.va.us.
16. When will I stop paying personal property tax?
    The Governor's "No Car Tax" plan is not a complete elimination of car taxes. It is intended to alleviate the tax burden on the first $20,000 of assessment value. It excludes campers, motor homes, trailers, business and farm use vehicles.

Tangible Business Property-Machinery & Tools

1. What is considered Business Personal Property?
   Virginia State Code Section 58.1-3503(17) defines business personal property as all tangible personal property employed in a trade or a business. Businesses are assessed on, but not limited to, office furniture, fixture, equipment, machinery and tools, and computer equipment.
2. What is the tax rate for business personal property?
   The tax rate is $3.75 per $100 of value. Machinery & Tool rate is $1.50 per $100 of value.
3. How do I file a business property return? What is the deadline?
   Business personal property forms may be downloaded from this web site or may be obtained by calling (804) 966-9610. We mail all current business owners this form with their license renewal packet each January. The deadline for filing business personal property forms is March 1 of each year.
4. I work out of my home; do I still have to file?
   Yes. The business personal property tax must be paid on all business equipment.
5. How is my business property valued?
   For our purposes, the assessment is based on the original cost of the equipment and purchase date. Each year we use a declining value scale, based on the year of acquisition, to adjust the value for taxation.
6. Do I have to file a new business property return each year?
   Yes. In order to keep our records accurate, the information needs to be updated each year to reflect any changes.
7. Do I have to file if I have no equipment to report?
   If you are a business located in New Kent County, you must report each year even if you do not have any equipment.

Business Licensing

1. Do I need a business license?
2. How do I apply for a business License?
3. How much will the license cost?
4. When / how do I renew my license?

1. Do I need a business license?
   New Kent County requires all businesses (including home occupations) to file for a license, with the exclusion of out-of-county contractors doing less than $25,000 and manufacturers.
2. How do I apply for a business license?
   You may request a license application be mailed by calling our office or go to Applications & Forms. County residents must also complete a certifcation of zoning application with each new business license application or if their business location moves within the County.
3. How much will the license cost?
   Business licenses are based upon gross receipts & business type. Please refer to the application for more detailed information.
4. When / how do I renew my license?
   Business licenses are due by March 1 of each year. All current businesses will receive a renewal packet in January. New businesses may request this information by telephone or download the Application form.

Income Tax

New Kent County does not process State income taxes. Please contact the Department of Taxation if you need assistance or have questions. Estimated tax payments may be filed through New Kent County or the Department of Taxation. Send all vouchers to either New Kent County or to the Department of Taxation.

Virginia Dept. Of Taxation
P O Box 760
Richmond, VA 23218-0760

(804) 367-8031

www.tax.state.va.us