New residents or those registering a vehicle with Fairfax County
Department of Tax Administration for the first time must file a car tax registration form
within 60 days after purchase or entry into the County.
For vehicle renewals, taxpayers are only required to report changes
such as name, address, vehicle ownership, or vehicle location. These
changes must be reported to the County by May 1 of each year.
For most vehicles, the tax is based on the clean trade-in value as
listed in the National Automobile Dealers Association (NADA) Used Car
Guide published in January of the current tax year.
For new model year vehicles, the assessment is based on a percentage of
MSRP. This is the base-model MSRP, before options. NADA Guide
values are used for subsequent years.
A vehicle is subject to tax if it is normally garaged or parked in the
County, even if registered in another state. Tax on motor vehicles is
prorated for the portion of the year it is located in the County unless
the vehicle is moved to a non-prorating Virginia locality.
Vehicles not properly displaying Virginia license plates within 30 days
of purchase or residency are subject to Fairfax County's "No Plate" tax in
addition to personal property taxes. Virginia license plates may be
obtained when the vehicle is registered with the Virginia Department of Motor
The current tax rate for personal property
in Fairfax County is $4.57 for each $100 of assessed value.
Certain motor vehicles are exempt from the
If you believe that your vehicle has been over-assessed, you can appeal the assessment. Body
damage, rusting, and mileage are conditional factors for which
adjustments in value are most frequently made.
- Information on State Car Tax Subsidy.