Personal Property Tax

Personal property tax rate: $4.13 per $100 of assessed value

Vehicle registration fee: $33 per year (administered by the city treasurer)

The commissioner of the revenue determines the assessed value of vehicles using nationally recognized pricing guides, primarily the National Automobile Dealers Association Official Used Car Guide.

• Vehicles are assessed based on their clean trade-in value as of Jan. 1 of the tax year.
• New vehicles are assessed at 100% of the manufacturer’s suggested retail price.
• If a vehicle’s value cannot be determined using standard pricing guides, the commissioner of the revenue may assess its value based on the purchase price or a percentage of the cost.

The amount of tax due is determined by multiplying the vehicle’s assessed value by the tax rate:

(Assessed value ÷ 100) × 4.13

Under the commissioner of the revenue’s Filing by Exception program:

• Residents are required to register their vehicles only once with the Commissioner of the Revenue.
• Updates to the registration are only necessary under the circumstances outlined below.

When You Must File an Update

You must complete a vehicle registration and personal property tax return within 60 days if any of the following occurs:

• Moving a vehicle into the City of Fairfax
• Selling or disposing of a vehicle
• Changing your name or address
• Making any other changes to your personal property

Tax notices mailed: February

Bills issued: August 

Payment due: October 5 (or Monday following if the 5th falls on the weekend.)

Failure to pay by the deadline will result in penalties and interest.

Certain individuals must register their vehicles but are exempt from paying personal property tax and the registration fee:

• Active-duty military personnel who are not legal residents of Virginia
• Members of the U.S. Congress, their spouses, and recognized foreign diplomats
• Non-Virginia residents whose vehicles are primarily garaged in the city, if they provide proof of tax payment in their home state
• Businesses and nonprofit organizations that qualify under city law

A reduced personal property tax rate is available for one motor vehicle owned and regularly used by a qualifying disabled veteran.

• Submit an application for Reduced Personal Property Rate for Qualifying Disabled Veterans
• Provide documentation from the U.S. or Virginia Department of Veterans Affairs verifying: “100% service-connected, permanent, and total disability or has either lost, or lost the use of, one or both legs, or an arm or a hand, or who is blind.”

Apply for Tax Relief(PDF, 2MB)