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, provided the vehicle is normally garaged at the location of the institution of higher education and provided the owner presents sufficient evidence that an ad valorem personal property tax on the motor vehicle has been paid in the state of the owner's domicile. Unless all conditions are met, the vehicle is otherwise taxable by the locality in which the car is normally garaged or parked.

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
or call DTA at 703-222-8234.


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