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Personal Property Vehicle Add/Delete
All owners of vehicles, including boats, are required by State Code §58.1-3518 to report any Personal Property to their local Commissioner of the Revenue's office. Salem prorates personal property taxes based on the number of months a vehicle is owned in a given year, with the exception of aircraft, boats, and mobile homes. Tax bills are due each May 31, which are for the current calendar year (January through December). All vehicles must be registered within 30 days of purchase or move-in date.
Related Forms
2023 Mobile Home Filing Form (PDF)
Vehicle Registration or Removal
- What do I do if I purchase a new vehicle?
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When you have purchased or have been given a vehicle, you must notify the Commissioner's office within 30 days of the date of purchase. You can register your vehicle by:
- Bringing a Bill of Sale/Buyer's Order to our office at 114 N Broad Street in Salem
- Call the office with your title number - 540-375-3019
- Fax a copy of your title information to -540-375-3048
- Complete the vehicle registration form
- Email the Commissioner of Revenue a copy of your information.
- What do I do if I sell or dispose of a vehicle?
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Citizens must also notify the commissioner's office within 30 days if they sell, give away, junk, or retitle a vehicle. Please fill out the Vehicle Deletion Form. Since the Virginia Department of Motor Vehicles (DMV) updates our records every January it is important that you visit the DMV website to update your record on any vehicles you no longer own. You can also contact the DMV at 804-497-7100.
- What do I do if I move to Salem?
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New residents must file within 30 days. When moving from another locality that prorates, you will pay a portion of the tax year to your prior locality and the remainder of the year to Salem. When moving to Salem from a non-prorating locality after January 1, you will pay your previous locality tax for the year. Taxpayers moving to Salem from out-of-state must file within 30 days of titling their vehicle in Virginia.
All new residents must bring the vehicle registration to our office within 30 days of beginning residency or call our office at 540-375-3019 with the Virginia title number(s).
- What I do if I move away from Salem?
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When moving out of Salem to a prorating locality, we must see documentation from the locality you are moving to prove your vehicles have been filed there. Your new locality may simply fax the information to us. When moving to a non-prorating locality after January 1, taxes are owed to Salem for the full year. Your new locality will not bill you until the following year, but you must still have the new locality fax Salem the information that you have registered with them. If you are moving out-of-state, we must see a copy of your title or registration from the new state in order to prorate your Salem taxes.
- How does the City of Salem value my vehicle?
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The January J.D. Power guide is used to assess vehicles. When available, the loan value from this book is used, which is the lowest value listed. When no loan value is available a percentage of the manufacturer's suggested retail price is used. If neither of these values can be found, we then use a percentage of the cost. Our personal property tax rate is $3.40 per $100 of the assessed value.
- What happens if I do not register my vehicle with the City within 30 days?
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Vehicles not registered with the Commissioner of the Revenue within 30 days of purchase or moving to Salem are subject to a late filing penalty of $10 or 10% of the tax, whichever is greater, not to exceed the amount of the tax.
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Commissioner of the Revenue
Physical Address
City Hall
114 North Broad Street
Salem, VA 24153
Mailing Address
P.O. Box 869
Salem, VA 24153
Phone: 540-375-3019Fax: 540-375-3048
Hours
Monday through Friday
8 am to 5 pm