Vehicle Compliance

Vehicles normally garaged or parked in Fairfax County must display Virginia license plates. 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 of purchase or move-in as required by Virginia Code §§ 46.2-600 and -622.  Fairfax County residents and businesses who fail to comply and register within 30 days are subject to the county’s local Out-of-State Plates Tax. Virginia license plates can be obtained by registering vehicles with the Virginia Department of Motor Vehicles (DMV).

The Out-of-State Plates Tax refers to the $100 tax (Fairfax County Code § 4-17.3-1), plus an additional $250 penalty (Virginia Code § 46.2-662), for total penalties of $350 assessed annually. The Out-of-State Plates Tax and penalty are in addition to the county's local vehicle tax.

However, certain residents may qualify for vehicle personal property tax exemptions. Those include the following: www.fairfaxcounty.gov/taxes/relief

Special Cases

While most vehicles located in Virginia are required to display Virginia license plates, special rules for out-of-state cabs exist. For example, a vehicle may be used as a cab in DC and display DC license plates. However, when not in service, the vehicle is normally garaged at a Virginia residence and used in Virginia for personal use, that vehicle is required to display dual license plates (i.e., it must display plates from both DC and Virginia at the same time). While such vehicles are subject to the county’s vehicle tax and may be eligible for the State Car Tax Subsidy, displaying dual plates will exempt the vehicle from the Out-of-State Plates Tax. Failure to display dual tags as of January 1 makes this vehicle subject to the county’s non-proratable Out-of-State Plates Tax and a penalty of $350 assessed annually.

Vehicle Tax Compliance Program

The Vehicle Compliance Program employs a range of tools and reporting methods to detect and address instances of tax evasion, ensuring vehicle owners comply with Fairfax County's personal property tax requirements. These tools include:

• Anonymous Online Reporting Portal: An easy-to-use platform where residents can submit tips anonymously and upload supporting photos of suspected tax evasion.
• Two-Way Communication: A system that allows for direct interaction between the Department of Tax Administration (DTA) and Fairfax County residents. This includes the ability for residents to Check the Status of previously reported tips online by providing the license plate number.
• License Plate Reader (LPR) Technology: Advanced equipment used to capture images of vehicles and their license plates, helping identify possible tax evasion and ensure a fair review process.
• Comprehensive Research Process: A comprehensive method utilizing various tools to identify vehicles and their owners with a clear nexus to Fairfax County who may not be compliant with local tax laws. 
   

Code References

Fairfax County Code:

• Local motor vehicle license plate tax (§ 4-17.3-1)
• Current license plates; defined and determinations (§ 4-17.3-2)
• Assessment and collection of local motor vehicle license plate tax (§ 4-17.3-3)
• Exemptions (§ 4-17.3-4)
• Penalty (§ 4-17.3-5)

Code of Virginia:

• Ordinances imposing license taxes on owners of certain motor vehicles (§ 15.2-973)
• Temporary exemption for new resident operating vehicle registered in another state or country (§ 46.2-662)
• Movement by manufacturer to place of shipment or delivery (§ 46.2-1554)
• Movement by dealers to salesrooms (§ 46.2-1555)
• Junkyards (§ 33.2-804)