Vehicle Personal Property Tax
Virginia is a personal property tax state where owners of vehicles and leased vehicles are subject to an annual tax based on the value of the vehicle on January 1. Loudoun County levies a tax each calendar year on all motor vehicles, trailers, campers, mobile homes, boats, and airplanes with "situs" in the county. A vehicle has situs for taxation in Loudoun County if it is garaged, parked, or stored in the county, or if it is registered to a county address with the Virginia Department of Motor Vehicles.
Registration Requirements and Penalties
Owners of personal or business use vehicles are required to do the following:
- Register with the Virginia Department of Motor Vehicles (DMV) and display Virginia license plates within 30 days of purchasing a vehicle or locating a vehicle in Virginia.
- Declare vehicles with the Commissioner of the Revenue within 60 days of locating a vehicle in Loudoun County or one of Loudoun’s incorporated towns. This is required whether the vehicle is titled in Virginia or in another state or country.
- Failure to report a vehicle within 60 days will result in a 10% late filing penalty that will be added to the personal property tax bill.
- Owners of vehicles displaying out-of-state plates who are not otherwise exempt from obtaining Virginia license plates will be charged an additional annual license fee of $100.
- A $250 penalty may also be imposed on owners of vehicles that are not registered within 60 days of the owner’s having established residency in Virginia.
There may be instances when owners of vehicles are not required to be registered and display Virginia license plates. Some of these include:
- Active military persons stationed in Virginia on military orders or their spouses residing with them.
- Vehicles of people temporarily or occasionally visiting on a short-term basis family members who reside in Loudoun County
Reporting a vehicle for non-compliance
You can report vehicles that may not be in compliance with registration and personal property tax laws to the Commissioner of the Revenue by email or at 703-777-0260.
In accordance with the Code of Virginia, Section 58.1-3, confidential information obtained in the investigation of these reports shall not be divulged.
Personal Property Tax Billing
Personal property taxes are billed semiannually and are due to be paid to the Loudoun County Treasurer by May 5 and October 5 of each year, or December 5 and February 5 if the vehicle becomes taxable in Loudoun County in the latter part of the year.
For more information email the Commissioner of the Revenue.