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Personal Property Tax for Virginia Vehicles Used by College Students

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Current Size: 80%

Personal Property Tax Liability for Virginia Vehicles Used by Full-Time College Students:

Generally, a motor vehicle is assessed in the locality where such vehicle is garaged or parked. However, under changes made to PDF[16KB] Virginia Code, Section 58.1-3511 starting in 2013, a Virginia licensed vehicle used by a full-time college student can only be taxed by the domicile locality of the owner of that vehicle.

For example, a vehicle owned by a parent residing in Virginia Beach may send their son or daughter to study full-time at James Madison University. In this particular case, even though the vehicle is physically garaged in Harrisonburg, it will be need to be registered and assessed for taxes in Virginia Beach since that is where the legal owner of the vehicle resides.

If you have any questions, please contact the Commissioner of the Revenue office at 540-432-7704.