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:
- Motor homes
- Motor Scooters
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
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.
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, call the COR office at 703-228-3135 or visit the office at 2100 Clarendon Blvd, Suite 218.
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.
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 active duty military member’s Military ID Card
- A copy of the servicemember’s LES that corresponds (within three months) to the month and year in which the vehicle was either moved into Arlington County or purchased
- If applying for tax relief for a leased vehicle, a copy of the lease agreement is also required
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.
Note: Under any circumstance, if your vehicle is leased, you do not qualify for personal property tax exemption. However, beginning with the tax year 2016, each vehicle leased by an active duty military member, his or her spouse, or both, may qualify to receive 100 percent tax relief for the first $20,000 of the vehicle’s assessed value. In order for a leased vehicle to qualify for Personal Property Tax Relief (PPTRA):
- The lease must be in the name of the active duty servicemember and/or his or her spouse.
- Neither party applying for the tax relief can be a Virginia resident and must be in Virginia due to military orders.
- The lease document must require the lessee to pay the leasing company for any tax assessed against the vehicle.
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 2016, 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:
- Call Center: 703-228-3135
- DMV Select Service Counter (Mon.-Fri., 8:30 a.m.-4:00 p.m.): 804-497-7100
- Vehicle Personal Property Service Counter (Mon.-Fri., 8 a.m. – 5 p.m.):
Commissioner of Revenue
Vehicle Personal Property Tax Division
2100 Clarendon Blvd., Suite 218
Arlington, VA 22201
- Customer Assessment and Payment Portal (CAPP) Online Vehicle Registration
- Fax: 703-228-7581