Tax Liability for Vehicles Used by Full-Time College Students (code of virginia § 58.1-3511)

Generally, a motor vehicle is assessed in the locality where such vehicle is garaged or parked, except for a vehicle used by a full-time college student. In this case, provided that the vehicle is normally garaged at the location of the institution of higher education and the owner presents sufficient evidence that personal property taxes were paid on the vehicle in the owner's domicile, the situs of the vehicle will be the domicile of the owner. Otherwise, the vehicle is taxable by the locality in which the car is normally parked or garaged.

Example: A student attending full-time at George Mason University in Fairfax County who is legally domiciled in another state and is paying a personal property tax in their local domicile may qualify for an exemption.

If you have any questions, please contact the Department of Tax Administration Office at 703-222-8234.