For Motor Vehicle with Damaged Condition as of January 1

The County of Albemarle is required by Code of Virginia § 58.1-3503.A.3 and § 58.1-3515 to assess vehicles using the values found in a recognized pricing guide reflecting the values as of January 1 of the tax year from January 1 through December 31 to ensure the uniformity and equity of all assessments within the County. To meet the requirements, the County uses the “clean trade-in value,” in J.D. Power’s Official Used Car Guide (January 1 Edition) for most vehicles. 

The assessed value of a vehicle may be appealed if the taxpayer believes a special condition (such as excessive rust, body damage, loss of an engine, etc) of their vehicle in existence on January 1 of the tax year for which the assessment is being appealed, is not reflected in the vehicle assessment value taken  from the January J.D. Power guide.

Please follow the instruction in the “Notice of Appeal of Vehicle Personal Property Assessment”.