Vehicle Personal Property Taxes

2015 Vehicle Personal Property Notices

The 2015 Vehicle Personal Property notices have been mailed. The notices show the information we have on record for vehicles you own.

Note: leased vehicles and vehicles added after March 1, 2015 are not included in these notices.

Verify the information is correct and complete. If the vehicle information, your name and address, and your exempt designation are complete and accurate, you do not need to do anything. If there are inaccuracies or changes to the printed information, report them to our office on or before May 1, 2015, to avoid being taxed incorrectly.

To report inaccuracies or changes to our office, please do one of the following:

Vehicle Personal Property Taxes

All cities and counties in Virginia have a personal property tax which helps fund local government. For Arlington County residents, the tax is assessed on all motor vehicles that are garaged (regularly parked) overnight in Arlington County, including:

  • Cars
  • Trucks
  • Buses
  • Motorcycles
  • Motor homes
  • Trailers
  • Motor Scooters
  • Semitrailers
  • Boats
  • Aircraft

The tax also applies to vehicles that:

  • Do not display Virginia license plates (these vehicles may also be required to pay an annual fee)
  • Are inoperable
  • Are “temporarily absent” from Arlington (removed for a short period with the intent to return)

Vehicles are also required to display a county decal.

Vehicle Personal Property Tax Exemptions

Military Exemption

The Servicemembers’ Civil Relief Act exempts active duty military personnel from personal property tax in any state other than their legal state of residence.  Therefore, vehicles titled in an active duty non-resident military person’s name(s) will be exempt as long as each owner furnishes a Leave & Earnings Statement (LES) for the period of situs (physical presence in this locality/state).

To apply for this exemption, active duty members are asked to submit:

  • A completed application
  • A copy of the servicemember’s LES that corresponds to the month and year in which the vehicle was either moved into Arlington County or purchased

Spouses of military servicemembers may be eligible to be tax exempt on personal property registered in their names or titled jointly with their servicemember-spouse based on certain qualifying conditions provided in the federal “Military Spouses Residency Relief Act”.  To apply for exemption, the following documentation is required:

  • A copy of the LES for the active duty spouse as stated above
  • A copy of the non-military spouse’s military ID card (front & back)
  • An affidavit from the non-military spouse attesting that he or she is ONLY stationed in Virginia in compliance with the military spouse’s orders
  • Proof of spouse’s legal state of residence or domicile (acceptable documentation includes a copy of a voter registration card, driver’s license [front & back], or personal property tax bill)

Once approved, the Commissioner of Revenue will annually mail a Vehicle Personal Property Tax Notice indicating that an exemption has been provided. Any changes that might affect the active duty member’s exempt status must be reported at this time by returning the form, or contacting our office at 703-228-3135. In addition, the active duty member and/or qualified spouse may be asked to provide certain documentation annually as continuing proof of exemption.

Student Exemption

If you are a full-time student with a vehicle registered in a state that has personal property taxes and you are the sole owner of the vehicle, you may be exempt from Arlington County personal property taxes. To find out if you qualify please call the COR office at 703-228-3135 or visit the office at 2100 Clarendon Blvd, Suite 218.

Government exemption

Any motor vehicle owned by the State or any political subdivision or by the United States government may be exempt from Arlington County personal property taxes. To find out if you qualify please call the COR office at 703-228-3135 or visit the office at 2100 Clarendon Blvd, Suite 218.  

Diplomat exemption

If you are a foreign diplomat and your vehicle is registered with the United States Department of State, you may be exempt from Arlington County personal property taxes. To find out if you qualify please call the COR office at 703-228-3135 or visit the office at 2100 Clarendon Blvd, Suite 218.  

Note: Under any circumstance, if your vehicle is leased, you do not qualify for personal property tax exemption.

Tax Assessments

The Commissioner of Revenue’s Personal Property Tax Division assesses all Arlington vehicle personal property taxes, based on:

  • The County Board’s set tax rate (for 2015, the tax rate has been set at $5.00 per $100 of assessed value).
  • Your vehicle’s value. (The Commissioner uses the “Clean Loan” value in the January [of the tax year] edition of the  “National Automobile Dealer’s Association Used Car Guide” for vehicle assessments.)
  • The number of months your vehicle was located in Arlington.
  • The amount of tax relief your vehicle is provided.
  • The Code of Virginia and local ordinances.

For more information on tax assessments or vehicle personal property taxes, contact the Personal Property Tax Division: