Vehicle Personal Property Tax Assessments

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 per Arlington County Code § 27-11.1, including:

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

 

 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 2022, 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 J.D Power (formerly NADA Guides) 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 at 703-228-3135.

The Commissioner of Revenue’s Office is currently closed for walk-in customers.  We appreciate your understanding while we work to keep our staff and customers healthy and safe.

This tax also applies to vehicles that:

  • Do not display Virginia license plates (these vehicles may also be required to pay an annual Out of State License Fee
  • Are inoperable
  • Are “temporarily absent” from Arlington (removed for a short period with the intent to return)
  • Are garaged in other Virginia jurisdictions, or moved outside the Commonwealth of Virginia, but not properly registered as such

As of July 1, 2019, vehicles are no longer required to display a county decal

Assessment Timeframe

The vehicle personal property tax year is from January 1 to December 31. Vehicles are assessed based on the number of months they have a taxable status in Arlington.

  • A period of half a month or more is considered a full month.
  • If your vehicle is not registered in another jurisdiction, it is considered to be temporarily absent from Arlington so the Arlington tax will not be prorated.
  • If the vehicle is moved to a non-prorating Virginia locality, you will still owe taxes to Arlington for the full year.

Personal Property Tax Values for Current Year

The Commissioner of Revenue (COR) is charged with providing what are “fair market values” on vehicle personal property by using “values found in recognized vehicle pricing guides”.  The COR cannot take any other action under the law in determining vehicle values. 

The Arlington County Board establishes the personal property tax rate on motor vehicles, trailers, semitrailers, and boats which are garaged in Arlington County as of January 1 each year annually.  Below is the statement from the Arlington County Board regarding the Personal Property Tax assessment ratio and elimination of the Motor Vehicle License Fee, adopted in April 2022 for Fiscal Year 2023. 

National macroeconomic factors, including supply chain issues and pent-up demand, have led to unprecedented increases in vehicle values. These vehicle values are the basis for the assessments of taxpayers’ vehicles and thus the basis for personal property tax paid for their vehicles. Many vehicle assessments are increasing by double-digit percentages from CY 2021 to CY 2022.

To provide tax relief to Arlington taxpayers, the Board has taken two actions:

1.Applying an 88% assessment ratio so that vehicle personal property tax bills will be based on 88% of a vehicle’s value in CY 2022, offsetting much of the increase that taxpayers would have experienced if taxes were applied the full value of their vehicles.

2. Eliminating the regressive $33 Motor Vehicle License Fee that was charged to ever vehicle   owner in Arlington.

While the tax relief will vary across different vehicle types, these two actions will ensure lower tax bills for Arlington vehicle owners.

For questions, please call the Commissioner of Revenue’s Vehicle Personal Property Tax Division to speak to a Tax Assessor at 703-228-3135.

The Commissioner of Revenue's Office is closed for walk-in customers and appointments are being accepted for the following departments. We appreciate your understanding while we work to keep our staff and customers healthy and safe.

DMV Select

Vehicle Personal Property Tax Division

Vehicle personal property tax registrations, a change in the status of your vehicles, and payments can be processed online via the Customer Assessment and Payment Portal.

Please make sure to pay before any payment deadlines to avoid any additional fees, including any bill that may require an adjustment.  

For questions or if you wish to schedule an appointment, please call our office at 703-228-3135, #0.

Compliance Enforcement:

Please call 703-228-4017, #0

 

State Income Tax

Please call 703-228-4017, #0