The assessed value of a vehicle can be appealed for:
- Body damage
- High mileage
Legal Basis for Uniform Assessments
- The Department of Tax Administration (DTA) assesses vehicles using the values found in a recognized pricing guide to ensure the uniformity and equity of all assessments within the county. (Code of Virginia § 58.1-3503.A.3)
- The assessment reflects the value as of January 1 of the tax year from January 1 through December 31. (Code of Virginia § Section 58.1-3515)
- To meet these requirements, Fairfax County uses the “clean trade-in value,” in J.D. Power’s Official Used Car Guide (Eastern January 1 Edition) for most vehicles. For more information about vehicle valuation, refer to our Vehicle Assessment Methods page.
Please read the following information before appealing your vehicle tax assessment:
- If you feel your vehicle has been valued incorrectly, you may appeal your assessment to DTA (Code of Virginia § 58.1-3980, et seq.).
- Appealing your assessment doesn’t guarantee your vehicle tax assessment will be lowered.
- To avoid penalty and interest charges, tax payments must be received by the due date, even if you choose to file an appeal or are awaiting an appeal result. If your assessment is changed, you will receive a refund based on the corrected assessment.
- An appeal becomes official once you submit the required documents (as determined by the electronic stamp date, post office postmark) or delivered to DTA.
- Vehicle value appeals must be postmarked no later than May 1st.
- You also can appeal your assessment by filing suit against DTA in the Fairfax County Circuit Court. (Code of Virginia § 58.1-3984)
High Mileage Appeal
The following documents must be submitted when appealing your vehicle assessment due to high mileage:
- Vehicle Tax Appeal Form
- Copy of a recent State Safety Inspection receipt, service receipt, repair receipt, or similar document showing the mileage.
Adjustments are based on the valuation guidelines.
Your application will be reviewed and you will be notified in writing of the decision.
Body Damage Appeal
If you feel your vehicle has not been assessed correctly due to body damage that causes the vehicle’s value to be less than the official assessed value, you must submit the following documents:
- Vehicle Tax Appeal Form
- You must also attach a detailed damage and repair estimate written by an insurance adjustor, or auto repair facility. The estimate must be on business letterhead, clearly identify the vehicle, and describe in detail each devaluing condition. In addition, the estimate must include the name, address, phone number, and signature of the adjustor or appraiser.
Adjustments are based on the valuation guidelines.
Your application will be reviewed and you will be notified in writing of the decision.