Leasees must file personal property tax returns with Fairfax County for vehicles normally parked or garaged in the 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. For leased vehicles, the vehicle is filed in the name of the leasing company, and the car tax bills are sent directly to the leasing company for payment.
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.
Vehicles leased by a qualified military service member and/or spouse will receive a 100% state vehicle tax subsidy (PPTRA) as a tax credit on the first $20,000 of assessed value. The credit will be reflected on the bill, but the leased vehicle remains fully taxable on any remaining assessed value in excess of $20,000. Contact the Department of Tax Administration to claim and document military eligibility.
