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COLLECTION PROCEDURES <br /> FOR <br />PERSONAL PROPERTY TAXES <br /> <br />Personal Property taxes are billed in October and are due December 5 of each year. <br />assessment by the Commissioner of Revenue is based on o~vnership of personal or <br />business property on January 1. <br /> <br />Tax <br /> <br />Delinquent taxes are provided on the vehicle license fee (decal) notices mailed the end of <br />January. Decals cannot be purchased until all Personal Property taxes are paid. <br /> <br />Final notices are mailed in May explaining that the account will be submitted to the <br />Division of Motor Vehicles (DMV) in June if payment is not received. DMV will place <br />a stop on all accounts owing personal property tax. The stop will prevent renewal of <br />vehicle registration or purchase of license plates. <br /> <br />Unpaid accounts are also submitted to the Virginia Setoff Debt Program for liens against <br />income tax refunds or lottery proceeds. <br /> <br /> <br />