Important Information 

PERSONAL PROPERTY 

• Brunswick County is a non-prorating locality.  Taxpayers are assessed for a full year for property owned on January 1st.
• Brunswick County has implemented “file by exception”.  Personal property forms will be sent out to owners of mobile homes, business personal property and machinery & tools.  You will not receive forms on motor vehicles, trailers, travel trailers, campers or boats. 
• The commissioner of the revenue’s office is responsible for taxing all personal property with taxable status in Brunswick County.
• Vehicles are assessed using J.D. Power guides.  Boats are assessed using the ABOS Marine Blue Book.  If values can’t be determined using the guides, a percentage of cost will be used.
•  All registered vehicles with active tags as of January 1st, are assessed a license fee.
• The personal property tax relief is given to all personal use passenger cars, sport utility vehicles, motorcycles, pickup or panel trucks with a gross weight of less than 10,001 pounds.  Farm use vehicles, motor homes, trailers, travel trailers and more than 50% business use vehicles do not qualify.
• It is important that all items that are sold, junked, moved or disposed of be reported to DMV or the Virginia Department of Wildlife Resources.  You may be subject to taxation, if it’s not reported.
• All businesses are to provide an equipment list (fixed asset listing or depreciation schedule) which includes the original cost of all items each year.  Form 762 is acceptable. 

REAL ESTATE

• Real estate is assessed based on 100% of fair market value.  
• Ownership as of January 1st of each year, are taxed annually.
• Every 6 years there is a reassessment in Brunswick County.
• In between reassessment, the commissioner’s office and/or a field assessor values any new construction or other changes to property.  
• Real estate information is public knowledge.
• Information can be searched by owner’s name, property address or parcel number on the website.
• Brunswick County administers relief for disabled veterans who are 100% service connected or unemployable and permanent and total.  The real estate has to be your primary residence. Forms can be picked up in the commissioner’s office. 
• Adjustments can be made to timber values if harvested.  If a deed is recorded, no other information is needed.  However, if a deed is not put on record, sufficient documents will be needed.  No adjustment is made for thinning.
• Beginning January 2026, all doublewides will not be assessed as real estate as previously done.  It is possible that your doublewide may be assessed on personal property.  It will still get the real estate tax rate.
• Brunswick County does not have land use.
• Real estate records can be found at www.brunswickco.com