Delores W. Smith, CPA, Treasurer
Wise County Courthouse 206 E. Main St. Rms. 240, 241 & 243 PO Box 1308 Wise VA  24293	Email (276) 328-3666 Fax (276) 328-4570     Mon - Fri 8:30 AM - 5:00 PM

Personal Property

Wise County taxes vehicles (cars, trucks, buses, motorcycles), mobile homes, business machines, shop tools used in any business or profession, business furniture, equipment, machinery and tools, etc.  Assessments are based on ownership as of January 1st.  Wise County does not prorate.  Any persons moving into the County during the year, or any person purchasing a new car during the year would not be liable for personal property tax during the January-December period; however, any person moving out of the County would be liable for that entire year's tax on those items in their possession on January 1.

The personal property rate is set by the Board of Supervisors.  For 2007 the personal property tax rate is $1.49 per $100 of assessed value.  There is a (3) year statute of limitations for adjustments.

If there is any question as to the particular tax liability, please contact the Commissioner of the Revenue at (276) 328-3556 for further information.

Personal Property Tax Relief (PPTRA) information.