Commissioner of Revenue

Compliance Division

 

Overview

Download the "Vehicle Personal Property Tax - Questions & Answers (Compliance Division)" brochure. (249.1K PDF format).

The Compliance Division in the Commissioner of Revenue’s Office is responsible for assuring that all property located within the County is properly assessed, and that the taxes are assessed according to law in a fair and equitable manner. The Division includes:

The Personal Property Enforcement Program researches and investigates the situs and tax liability of all personal property located in the County. If you wish to anonymously report a vehicle that does not have a county decal for investigation, please click here to submit your report online.

(If you prefer to complete the paper version of our TIPS form, please print and complete the Anonymous Tips form (48.1K PDF format) and return it to our office via facsimile: 703-228-3148, or by mail to:

Commissioner of Revenue
Compliance Division
2100 Clarendon Boulevard, Suite 210
Arlington, Virginia 22201

or you can call 703-228-3030 and provide the requested information.

The Personal Property $100 Out-of-State License Plate Tax Program imposes an annual license fee of $100 upon the owners of motor vehicles which do not display current Virginia license plates and are not exempt from doing so.* 

State law requires that all vehicles must be registered in Virginia within thirty days of moving to Virginia.  If you work in Virginia more than sixty days annually (even if you consider your domicile to be elsewhere), you are required to register your vehicle in Virginia.  You also must register with Virginia if you reside in the Commonwealth for more than six months, even if you consider your permanent home to be elsewhere. 

Full time students may be exempt from the license fee if they are attending school in Virginia. However, any student exemption is lost if the student is employed for more than sixty days annually (except in limited circumstances related to degree requirements or financial aid programs).   There is no residency exemption for students attending college in the District of Columbia and living in Virginia.

A vehicle that is owned by a parent of a student will be subject to the license fee if the vehicle is operated in Virginia for more than six months of the year. 

To avoid the annual $100 assessment:

Register your car with the Virginia Department of Motor Vehicles.  This can be done at the DMV Select located at the Commissioner’s office, 2100 Clarendon Boulevard, 2nd floor, or at any Virginia DMV Customer Service location.

Inform the Commissioner of Revenue that you have obtained and affixed a current Virginia license plate on your vehicle or provide the necessary information and documentation to show that you are exempt from registering your vehicle with the DMV.

The enforcement of Virginia vehicle registration requirements lies with the Department of Motor Vehicles (http://www.dmvnow.com/ or 1-804-497-7100).  The Arlington County Commissioner of Revenue is charged with assessing the Personal Property Tax and the Out-of-State Tag Tax.

*Vehicles owned by active-duty military personnel, out-of-state full-time students attending college in Virginia except as noted above, vehicles registered with the US State department, and taxicabs and vehicles for hire are NOT affected.

**Arlington County Ordinance § 27-11.2. Imposition of license tax on owners of certain motor vehicles.  

A license tax of $100.00 annually shall be imposed upon the owners of motor vehicles which do not display current license plates and which are not exempted from the requirements of displaying such license plates under the provisions of Article 6 (§ 46.2-662 et seq.) of Chapter 6 of Title 46.2, §§ 46.2-1554 and 46.2-1555, are not in a public dump, in an “automobile graveyard” as defined in § 33.1-348 or in the possession of a licensed junk dealer or licensed motor vehicle dealer.  Such ordinance shall exempt from such tax any vehicles which are stored on private property for a period not in excess of sixty days, for the purpose of removing parts for the repair of another vehicle.  Nothing in this section shall be applicable to any vehicle being held or stored by or at the direction of any governmental authority, to any vehicle owned by a member of the armed forces on active duty or to any vehicle regularly stored within a structure.  (Effective September 8, 2007)

Click here for Frequently Asked Questions and Answers about this program

The State Income Tax Program assists Arlington County residents with the preparation and filing of their State Income Tax Returns, Estimated tax payments, and other issues involving the Virginia Department of Taxation.


Last Modified: August 28, 2013
2100 Clarendon Blvd. Arlington, VA 22201 Tel: 703-228-3000 TTY: 703-228-4611