Tax Liability for Vehicles USED by Full-Time College Students - effective Jan. 1, 2013


Generally, a motor vehicle is assessed in the locality where such vehicle is garaged or parked. However, under changes made to Virginia Code, Section 58.1-3511 starting in 2013, a vehicle USED by a full-time college student can only be taxed by the domicile locality of the owner of that vehicle.

For example, a vehicle owner residing in Fairfax County may send their son or daughter to study full-time at the University of Virginia in Charlottesville, Virginia. In this particular case, the vehicle is owned by the parents and used by the full-time student. Effective, Jan. 1, 2013, even though the vehicle is physically garaged in Charlottesville, it will need to be registered and assessed for taxes in Fairfax County since that is where the legal owner of the vehicle resides.

Please note that vehicles purchased or moved into Fairfax County after July 1, 2012 will be assessed under the newly revised statute.

Questions? E-mail dtappd@fairfaxcounty.gov
or call DTA at 703-222-8234.

 


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