Business FAQs

Culpeper County Code Section 12-2(a). Returns of Personal Property Subject to Taxation.

Every person owning personal property subject to taxation by the County shall file a return with the Commissioner of the Revenue declaring the same on or before the first day of May in the year in which such property is subject to taxation by the County. Notwithstanding the foregoing, the annual assessment and taxation of motor vehicles, trailers and boats may be based on a previous personal property tax return filed by the owner or owners of such property, who shall not be required to file a subsequent personal property tax return so long as their name and address has not changed and their personal property has had no change in status or sites since such previous filing. For failure to file such return on or before such day, the Commissioner of the Revenue shall assess a penalty of ten percent (10%) of the amount of the tax otherwise assessed. Such penalty for late filing shall be due and payable at the time that the tax assessed is due and payable.

For more information, please contact the Commissioner of the Revenue office at (540) 727-3443 between the hours of 8:30 a.m. and 4:30 p.m. Monday through Friday.