Virginia Car Tax: How Local Rates, State Relief and Due Dates Work

What Virginians call the “car tax” is a local personal property tax on vehicles. Your county, city or town assesses it, sets the rate and picks the due date. The state’s part is the Personal Property Tax Relief Act (PPTRA), which pays localities to cut the tax on the first $20,000 of a personal-use vehicle’s value [2]. That’s why the same car can have a very different bill in two places a few miles apart.

How the bill is figured

The basic formula is the vehicle’s assessed value times the local rate, which is usually stated per $100 of value. Localities value vehicles from pricing guides: Fairfax County uses J.D. Power as its main guide [4], and Virginia Beach uses the loan value in the January J.D. Power used car guide [7].

Then PPTRA relief comes off. Each locality keeps its regular rate for value above $20,000, and sets a lower effective rate on the first $20,000 for qualifying vehicles [2]. Most localities show this as a relief percentage on your bill.

A worked example from Fairfax County

Fairfax County’s own example for tax year 2026: a vehicle assessed at $30,000, at $4.57 per $100, has a full tax of $1,371.00. Relief is 49% of the tax on the first $20,000: $20,000 × $4.57 / 100 × 0.49 = $447.86. The bill comes to $923.14 [3].

In Fairfax County, vehicles assessed at $1,000 or less owe no vehicle tax, though the local registration fee still applies [3]. Richmond also fully exempts qualifying vehicles assessed at $1,000 or less [9].

Which vehicles get state relief

PPTRA relief only covers a qualifying vehicle : a passenger car, motorcycle, autocycle, or pickup or panel truck that’s privately owned, leased under a contract that makes you pay the tax, or held in a private trust, and used mainly for non-business purposes [1].

A vehicle is treated as business use, and doesn’t qualify, if [1]:

• it’s expensed under IRS Section 179,
• more than 50% of its basis is depreciated for federal income tax, or
• more than 50% of its yearly mileage is deducted or reimbursed as business mileage.

ATVs and off-road motorcycles titled with DMV, and mopeds, don’t qualify [1]. Fairfax County adds that the vehicle must weigh under 10,001 pounds [3].

Due dates vary by locality

There’s no statewide due date. Examples for 2026:

• Fairfax County: October 5, 2026 for existing vehicles and new vehicles registered before July 1, 2026. Vehicles bought or moved in on or after July 1, 2025 were due February 17, 2026 [5].
• Virginia Beach: June 5, 2026 [8].
• Richmond: June 5 each year [9].

If you move or buy a vehicle, tell your locality. Fairfax County requires filing within 60 days of the purchase or move-in date, with a late penalty of 10% or $10, whichever is more. For vehicles registered with DMV since January 1, 2023, the county files automatically if DMV registration happens within 30 days [12]. Fairfax prorates the tax for the part of the year a vehicle is in the county [4].

How to appeal an assessment

If you think your vehicle is valued too high, start with your locality’s commissioner of the revenue or tax office. Local programs differ:

• Fairfax County accepts appeals for high mileage or body damage. For mileage, send the Vehicle Form with a recent inspection, service or repair receipt showing the mileage. For damage, include a detailed estimate from an insurance adjuster or repair shop on letterhead. Pay the tax on time while you wait; if the value is lowered, you get a refund [6].
• Virginia Beach takes appeals for high mileage or condition through an online Assessment Appeal Form, with up to five photos showing the vehicle’s condition on January 1 [8].

Under state law, anyone aggrieved by a local personal property tax assessment can apply to the official who made it for a correction. The deadline is three years from the last day of the tax year, or one year from the assessment date if that’s later. If the official agrees, the assessment is reduced and the treasurer refunds or corrects the bill [10]. You can also ask the circuit court for your city or county to correct the assessment, generally within the same three-year window [11].