The Commissioner of the Revenue is responsible for the assessment of tangible personal property owned by individuals. Tangible personal property includes automobiles, trucks, buses, motorcycles, motor homes, trailers, semi-trailers, aircraft and boats.
New Kent County is a non-prorating locality for personal property taxes. This year's taxes are based on what is owned as of January 1 of the tax year.
Vehicles located in New Kent County must be registered with DMV and the vehicle information must be registered with the Commissioner's Office. Vehicles can be registered by visiting our office, by emailing a Vehicle Registration Form, or faxing a copy of the vehicle registration to (804) 966-5562.
For the first year of taxation, the January 1 edition of the appropriate NADA Appraisal Guide is used in the assessing of motor vehicles, boats, & campers. The aircraft Value Reference Guide is used in the assessment of airplanes. When an assessment cannot be performed by NADA, a percentage rate of the previous year's assessment will be made based on the model year.