Personal Property Department

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Doug Mullins, Jr. - Commissioner of the Revenue
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Personal Property Department

Submit Personal Property Return (Form 762) Electronically by Email –>
Misty Yates Deputy Commissioner
Angela Roberts Master Deputy Commissioner
Sonia Mullins Master Deputy Commissioner
Laura Sturgill Deputy Commissioner
Tina Sensabaugh Deputy Commissioner

Commissioner's Office

Wise County Courthouse
206 E. Main St.
Rooms 224, 225 & 226
PO Box 1278
Wise VA  24293
(276) 328-3556
Fax (276) 328-6937

Personal Property Tax Relief (PPTRA) information

Personal Property FAQs

Business P.P. FAQs

Mobile Homes

Disabled Veteran's Exemption

Income Tax Assistance

State Income Tax

State Income Tax FAQs

Personal Property tax applies at varying rates to the assessed value of the tangible personal property.  Values are established by recognized pricing guides or a percentage of cost based on purchase date.  The Commissioner of the Revenue's Office is the only office that has the authority to make an adjustment to an assessment.

The office is online with the Department of Motor Vehicles.  Access is provided by the Virginia Information Technology Agency .  Online capability assists in tax assessments.

Personal property deputies screen all returns for personal property owned January 1 of each year.  Property listed must include all furniture, fixtures, tools, machinery, etc.

Every entity operating a business who owns or leases equipment within the county must file a tangible personal property return. Forms are provided by the Commissioner of the Revenue.  The required filing includes the listing of equipment or property owned, date of purchase and the purchase price.

Assessment Procedure for Personal Property:  NADA, square footage, percentage of owners cost; Federal Income tax return with depreciation schedules is needed.

Local Mobile Property is defined as boats, campers, recreational vehicles, trailers and airplanes.  Any taxpayer who reasonably believes that the assessment of any Local Mobile Property is in error must apply to the Commissioner of the Revenue.  The application for review must be made within one year from the date of assessment, or one year from the last day of the tax year, whichever is later. -- Appeal of Local Mobile Property Tax.

County Personal Property Tax Rates are assessed at rate/$100 Assessed Value.

Tangible Personal Property      -   $1.58
Machinery & Tools                  -   $1.41
Merchant Capital                    -   $2.85*

*Merchant's Capital has an additional assessment ratio applied. Inventory with an assessment of less than $300,000 has an additional percentage of 45% applied.  Inventory greater than $300,000 has an additional percentage of 35% applied.

Junk Yard License - $25.00 due annually

Coal, Gas and Oil License:
Coal - 2% of gross receipts due monthly
Gas - 3% of gross receipts due monthly
Oil   - 0.5% of gross receipts due monthly

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