Tax Liability for Vehicles Used by Full-Time College Students
Generally, a motor vehicle is assessed in the locality where such vehicle is garaged or parked, with the exception of a vehicle used by a full-time college student. In this case, the vehicle will be taxed by the domicile locality of the owner of that vehicle, provided the vehicle is normally parked or garaged at the location of the institution of higher education and 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. Otherwise, the vehicle is taxable by the locality in which the car is normally parked or garaged.
Example: A vehicle owner residing in Fairfax County may send their student to study full-time at the University of Virginia in Charlottesville, Virginia. In this case, the vehicle is owned by the parents and used by the full-time student. Even though the vehicle is physically parked/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. (Code of Virginia § 58.1-3511)
