Commissioner of Revenue
Vehicle Personal Property Tax
Overview
The Vehicle Personal Property Tax Division in the Commissioner of Revenue’s Office is responsible for the assessment of all vehicles (cars, trucks, buses, motorcycles, boats, aircraft and motor homes) that are located in Arlington County. The authority to levy this tax is in accordance with the Code of Virginia and local ordinances. Under the Code of Virginia, the Commissioner of Revenue has the duty of assessing personal property at fair market value in a fair and equitable method for taxing purposes. The tax is assessed based on the value of the motor vehicle. The Commissioner uses one of the lowest values in the National Automobile Dealer's Association Used Car Guide as the basis for vehicle assessments.
2012 Vehicle Personal Property tax formulas have been established:
The 2012 tax rate is $5.00 per $100 of assessed value. Vehicles are assessed for the number of months they are located in Arlington County.
For 2012, qualifying conventional fuel vehicles will receive tax relief in the following way: The first $3,000 in annual assessed value is fully subsidized by the State; the next $17,000 in annual assessed value, from $3,001 - $20,000, is subsidized at 30%; annual assessed value above $20,000 is not subsidized.
On April 16, 2011 with the Commissioner’s support and encouragement, the Arlington County Board adopted a measure to offer enhanced personal property tax relief (PPTRA) for vehicles specially adapted to transport individuals with disabilities. Whether a vehicle qualifies for this tax relief will be determined by the Commissioner of Revenue and her staff based on the following criteria:
- The vehicle must be a passenger car, motorcycle, pickup truck, or panel truck
- The vehicle must have a registered gross weight of less than 7,501 pounds
- The vehicle must be owned by an individual, or leased by an individual under a contract requiring the individual to pay the tax
- The vehicle must be used no more than 50% of the time for business purposes
- The vehicle must be specially equipped and/or modified to provide transportation for physically disabled individuals
For those vehicles that do qualify, the 2012 tax rate will include 100% tax relief on vehicle values up to $3,000 and 50% tax relief on vehicle values from $3,001 to $20,000. Vehicle values over $20,000 will receive no tax relief.
In support of Arlington's Initiative to Reduce Emissions (AIRE), clean fuel vehicles will receive 100% tax relief on the first $3,000 of the vehicle's value and 60% tax relief on the next $17,000 of the vehicle's value, from $3,001 - $20,000. The portion of a qualifying vehicle’s assessed value over $20,000 is not tax exempt.
For more information, or if you have any questions, please contact our office at 703-228-3135 or by e-mail .
Services Offered: Vehicle registration, vehicle status modifications, tax adjustments, address updates, and Virginia Vehicle Personal Property Relief Qualification. The division also offers limited services as a DMV Select office.
The Personal Property Tax Division is dedicated to offering the citizens of Arlington County, professional, accurate and timely service from all of its service areas. The division offers multiple channels of service:
- Call Center: 703-228-3135
- Service Counter:
Commissioner of Revenue
Vehicle Personal Property Tax Division
2100 Clarendon Blvd. Suite 218
Arlington, VA 22201 - Email: e-mail
- Online Vehicle Registration: https://capp.arlingtonva.us/
- Fax: 703-228-7581
- DMV Select: 804-497-7100
The division attempts to utilize the utmost accurate, fair and equitable sources of information to conduct a multitude and complex series of transactions.