Vehicle Taxes & Fees

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703-222-8234 TTY 711
12000 Government Center Parkway, Suite 223
Fairfax, VA 22035
Young Tarry
Division Director

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Vehicle Assessment Methods

The Code of Virginia specifies that, for most vehicles, the value be (1) from a recognized pricing guide, (2) applied uniformly, and (3) as of January 1 of the tax year. To meet these requirements, Fairfax County uses the January edition of the J.D. Power Associates Valuation Services Used Car Guide. (Code of Virginia, Section 58.1-3503(A)(3) & Section 58.1-3515)

Localities are authorized to use the pricing guide values that include all applicable adjustments or use the base value for vehicles specified in the guide. Localities can use either average retail, wholesale, trade-in, or loan value, so long as these values are applied uniformly within classifications of property. For most vehicles, Fairfax County has chosen to use the clean trade-in value as listed in the pricing guide. However, for new model year vehicles, the assessed value is based on a percentage of MSRP, and pricing guide values are used for subsequent years. Discounting from the MSRP provides a uniform assessment for each class of new model vehicles and generally provides a reasonable, but conservative depreciation curve when compared to the values in next year's pricing guide.

2023 Vehicle Values Remain Elevated; Board of Supervisors Approves 10% Tax Relief for Vehicles

Typically, older vehicles go down in value every year; however, vehicle values spiked during the pandemic. For Tax Year 2022 (FY 2023), the Board of Supervisors approved an 85% assessment ratio, resulting in tax relief of almost $98M. For Tax Year 2023, 97% of Fairfax County vehicles declined in value or stayed the same. While overall Fairfax County vehicle values for Tax Year 2023 have declined, they remain elevated. To help vehicle owners, the Board approved 10% tax relief for personal property taxes as part of their FY 2024 Adopted budget. This will be accomplished by assessing vehicles at only 90% of their market value rather than the normal 100%, providing almost $64M in total tax relief.

Frequently Asked Questions

Normal Change in Vehicle Values

Vehicle depreciation from one year to the next is the norm, and this remains true for the vast majority of vehicles assessed in Fairfax County. However, the J.D. Power valuation guide can show some value appreciation (increase) in certain vehicle segments in any given calendar year.

New and used vehicle values can fluctuate from one year to the next, based on many factors, such as economic stability and consumer confidence; interest rates and availability of financing options; dealer incentives; and issues of supply and demand. The J.D. Power value guide captures the nuance of annual price fluctuations in its market-based value data.

Valuation for other properties such as boats, trailers, motor homes (RVs), motorcycles, heavy duty trucks and airplanes is based on a percentage of the original cost from 60% to 20%. With the exception of RVs, heavy duty trucks and motorcycles, taxes on these properties are not prorated. This means that the property is taxed for the full year if it is normally parked in the county on January 1 of the tax year. Merely moving the property to another location on January 1 with the intent to return to the county does not change the property's taxable location. (Code Of Virginia, Section 58.1-3516)

Mobile Homes

A manufactured "mobile" home as defined in Code of Virginia, Section 36-85.3 used as a place of full time residence and titled with the Division of Motor Vehicles (DMV) is assessed as personal property and taxed at the base real estate tax. Assessed at market value based on sales data and supplemented by valuation from a recognized pricing guide, mobile homes are prorated on a quarterly basis if they are moved into the County after January 1. The tax period starts at the beginning of the quarter from the date the mobile home is moved into the County. A property tax return on mobile homes must be filed within 60 days of the date the mobile home attains situs by May 1 every year thereafter. The tax on mobile homes is not prorated when the owner sells or moves the home out of the County.

Please email us at dtamobilehomes@fairfaxcounty.gov or call 703-222-8234 if you have additional questions about mobile home assessments.

If you have additional questions about vehicle valuation, please contact the Personal Property and Business License Division via email at dtappd@fairfaxcounty.gov or call 703-222-8234.

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