Personal Property (download Vehicle Registration form)
All owners of vehicles, including boats, are required by State Code §58.1-3518 to report any Personal Property to their local Commissioner of the Revenue's office. Salem prorates personal property taxes based on the number of months a vehicle is owned in a given year, with the exception of aircraft, boats and mobile homes. Tax bills are due each May 31, which are for the current calendar year (January through December). All vehicles must be registered within 30 days of purchase or move in date.