Situs of a Vehicle

A vehicle is subject to annual property tax & a local registration fee if it is normally garaged or parked in the county, even if registered in another state. In addition, vehicles with an active Virginia registration is taxable in the municipality where the vehicle is registered--even if the vehicle is garaged or parked 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.

Vehicle Property Tax

All vehicles are subject to a local annual property tax. For more information regarding vehicle assessments, please refer to our vehicle values page.

Filing Personal Property Tax Returns in Fairfax County

Effective January 1, 2023, Fairfax County will automatically file personal property tax returns for motor vehicles, trailers, and semi-trailers on behalf of Fairfax County residents that have registered with the Department of Motor Vehicles (DMV) within 30 days as required by Virginia Code §§ 46.2-600 and -622. You may also register using our registration tool, by phone at 703-222-8234 [TTY 711], or in person at the Government Center.

 A 10% penalty or $10, whichever is greater, will be added to the tax due if the registration is not received from the DMV within 60 calendar days after purchase or entry into the County as required.

Personal property tax returns for motor vehicles, trailers, and semi-trailers purchased or moved into the county prior to 2023 will not be auto-filed on behalf of Fairfax County residents. Personal property tax returns for motor vehicles, trailers, and semi-trailers must be filed within 60 days of the purchase or move-in date with the Department of Tax Administration as required or be subject to a 10% late filing penalty or $10, whichever is greater. You may register using our registration tool, by phone at 703-222-8234 [TTY 711], or in person at the Government Center.

Change of Vehicle Address, Ownership, or Location

Taxpayers must report changes such as name, address, vehicle ownership, or vehicle location. This can be done using our updating tool, by email, by phone at 703-222-8234 [711 TTY], or in person at the Government Center.

Tax Rates

The current tax rate for most personal property in Fairfax County is $4.57 for each $100 of assessed value.

Assessment Methods

For valuation of cars and sport utility vehicles, Fairfax County uses J.D. Power Valuation Services as their primary valuation guide. When a vehicle is not listed in the primary guide, the locality obtains values from other sources (Code of Virginia, Section 58.1-3503).

Local Vehicle Registration Fee

A vehicle registration fee is assessed on all motor vehicles, including but not limited to automobiles, trucks, and motorcycles, regularly garaged, stored, or parked in the county and the towns of Clifton, Herndon, and Vienna.

"Out-of-State Plate" Tax & Penalty

Vehicles not properly displaying Virginia license plates within 30 days of purchase or residency are subject to Fairfax County's "Out-of-State 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 Vehicles.

Exemptions

The following types of owned vehicles may not be subject to car taxes:

• Government
• Diplomat
• Military
• Daily Rental

Appealing Tax Assessment

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.