Starting in 1782, Virginia required residents to pay personal property tax. Personal property tax was applied to sources of income, livestock, and a variety of household goods. Before 1865, enslaved people were also counted for taxation purposes. Personal property tax records contain the names of property owners, number of people enslaved, and type and quantity of property owned. Early personal property tax lists (1782–1786) often include the names of the enslaved individuals identified as taxable. If women were the head of household, they were listed by name and required to pay taxes for their property.
Personal property tax records for each county and independent city from 1782 to 1930, and every five years between 1930 to 1975, are available at the Library of Virginia. No personal property tax records exist for the years 1808 and 1864.
For records prior to 1782, researchers may consult county tithable records.
Colonial tithables were one of the taxes imposed by the government for the support of civil government in the colony. A poll tax or capitation tax was assessed on various groups of people including white males, enslaved people, agricultural laborers, and others. The people included in these lists change throughout the colonial period. Enslavers paid the taxes levied on their enslaved workers and servants. Few tithable lists are extant. The Library of Virginia holds full or partial lists for about three dozen counties. A detailed guide to manuscript, microfilmed, and printed tithables is available below.
Personal property tax records between 1782 and 1925 are available on microfilm. This microfilm may be viewed at the Library of Virginia. Select reels may be borrowed through interlibrary loan.
Personal property tax records for Virginia counties that now are part of Kentucky (1787–1793) and West Virginia (1782–1863) also are available on microfilm.
Original tax books are stored off-site and must be requested in advance. The library has volumes for 1928-1930, 1935, 1940, 1945, 1950, 1955, 1960, 1965, 1970, and 1975. For assistance, please contact Archives Reference Services.
Current Virginia law requires that personal property tax records be retained for six years. The most recent lists may be available from the Commissioner of the Revenue in the county or city.
The Library of Virginia has not digitized any personal property tax records. FamilySearch.org is digitizing and making available personal property tax lists. The dates of available records vary greatly by county or city.
The most frequent use of personal property tax records is for the direct information recorded: name of the property owner, type and quantity of property owned, number of people enslaved, and amount of tax paid. Personal property tax records may reveal the status of property owners and families within communities. Compared over time, records may also shed light on changes in social, economic, and agricultural conditions.
For genealogical researchers, personal property tax records may also help :
Last updated October 2024