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Personal Property Tax (Car Tax)

New Resident Vehicle Guide

What Is Personal Property Tax?

Personal Property Tax—often called the car tax—is a tax on tangible property that can be touched and moved, such as vehicles and certain equipment.
It is an ad valorem tax, meaning the amount you pay is based on the value of the property.

Who Must Pay?

• Any vehicle normally garaged or parked in Prince William County, even if registered elsewhere
• All personal property, including unlicensed or inoperable vehicles
• Vehicles with an active Virginia registration, taxable in the Virginia locality where they are registered—even if parked out of state

• Virginia Code § 58.1‑3511 establishes that the tax situs is the locality of registration. - "the situs (tax liability) for vehicles registered in Virginia, but normally garaged, docked, or parked in another state shall be the locality in Virginia where registered."

Why Does This Tax Exist?

Revenue supports essential County services:
Police, Fire & Rescue, Parks, Libraries, Schools

Items Subject to Personal Property Tax

Prince William County assesses tax annually (as of January 1) on:

• Automobiles
• Trucks
• Motorcycles
• Trailers
• Mobile homes

Businesses are assessed on Tangible Property:
Furniture, fixtures, computers, construction equipment, and more.
See Business Tangible Property Tax for details.

Not Taxed

• Personal effects
• Household items
• Money & securities
• Livestock

State Tax Relief (Car Tax Relief)

Information can be found at Personal Property Tax Relief Act (PPTRA) on the County website.
Additional details can be found through the Virginia DMV.

Personal Property Declarations (PPDs)

PPDs are mailed each May to taxpayers with personal property registered in PWC.

You must file a declaration if there is:

• A change in name or address
• A change in situs (where the vehicle is normally kept)
• Any change affecting assessment or tax liability
• Acquisition of a vehicle for which no prior return has been filed

(Virginia Code § 58.1‑3518.1 B) ; (iii) any other change affecting the assessment or levy of the personal property tax on motor vehicles, and trailers for which a tax return has been filed previously; or (iv) any change in which a person acquires one or more motor vehicles, and trailers and for which no personal property tax return has been filed.” 

Adding or Disposing of a Vehicle

If you request an account adjustment (online, email, or phone), penalties and interest continue to accrue until payment is made.

• Adjustments do not pause late fees.
• Moving Into or Within Prince William County

New to Virginia or Prince William County?

Please refer to the New Resident Vehicle Guide for full instructions.

Moving a Vehicle Into PWC From Another Virginia Locality

Within 30 days, update your registration with the Virginia Department of Motor Vehicles (DMV) (804‑497‑7100).
Then notify:

• The locality you moved from
• Prince William County

This is to avoid continued assessment in the county where you no longer live and to ensure you are assessed accordingly by Prince William County.

Contact Prince William County

• Email: [email protected]
• Phone: 703‑792‑6710

Moving Out of Prince William County

Moving to Another Virginia Locality

You must:

1. Register the vehicle in your new locality
2. Update your address with the Virginia Department of Motor Vehicles (DMV) (804‑497‑7100)

Failure to update will result in continued tax liability in PWC.

Moving Out of State

You must:

1. Register the vehicle in your new state
2. Notify the Virginia Department of Motor Vehicles (DMV) (804‑497‑7100)
3. Contact Prince William County:

• Email [email protected] or by going through your Taxpayer Portal account: https://tax.pwcgov.org/

Failure to register in the new state will result in continued tax liability.

Selling or Disposing of a Vehicle

Notify the Virginia Department of Motor Vehicles (DMV) within 30 days of the sale or disposal.
If more than 30 days have passed, you will need to supply supporting documentation to adjust your tax account.

Accepted Documentation to Prove a Vehicle Is No Longer Located in Prince William County

Below is the list of documents that may be used to verify that a vehicle has been moved, sold, disposed of, or is otherwise no longer taxable in Prince William County (PWC).

Bill of Lading (OCONUS Only)

For vehicles shipped outside the United States.

Must include:

•       VIN

•       Vehicle description

•       Owner information

•       Ship‑from and ship‑to locations

•       Signature

•       Date

Bill of Sale

Must include:

•       VIN

•       Vehicle description

•       Signatures of all parties

•       Date of sale

Additional requirements:

•       If handwritten, the sale date must be within 30 days of the DMV disposal date.

•       If the DMV disposal date is more than 30 days, additional proof (e.g., buyer’s registration) is required.

Donation Receipt

Must include:

•       Date of donation

•       VIN

•       Signature

Stolen Vehicle Documentation

Provide a police report plus one of the following:

•       DMV plate deactivation

•       Insurance modification letter

•       Total loss letter from insurance

Total Loss Vehicle

Provide a total loss statement from the insurance company.

Must include:

•       VIN

•       Vehicle description

•       Date of total loss

DMV Verification

If available, DMV information may be used to verify:

•       Disposal or move date (used if within 30 days of the change)

•       Change date (used if disposal/move date is more than 30 days old)

•       Plate deactivation date (if no disposal date exists)

•       Plate expiration date (if no disposal or deactivation date exists)

Exceptions:

If documentation shows the vehicle is:

•       Registered to someone else

•       A total loss

•       At end of lease

•       Registered in another state

…then DMV dates may be overridden.

If none of the above dates exist, supporting documentation is required.

Moved Out of Virginia

Must Provide:

•       Out‑of‑state registration

Moved to Another Virginia Jurisdiction

Must Provide:

•       Written or verbal verification from the new locality, if DMV cannot confirm the move

Leased Vehicles

All documents must include:

•       VIN

•       Vehicle description

•       Date of return or sale

•       Signatures from both parties

Accepted documents:

•       End‑of‑lease agreement

•       Odometer statement

•       Proof of sale/purchase

Prorated Personal Property Tax

Vehicles that are sold, disposed of, or moved into or out of Prince William County after January 1 are taxed on a prorated basis, calculated by the number of months the vehicle was located in the County.

Exceptions — When Taxes Are Not Prorated

Proration does not apply in the following situations:

1. Moved to a Non‑Prorating Virginia Jurisdiction

• The tax is not prorated.

2. Moved from a Non‑Prorating Virginia Jurisdiction

• The tax is not prorated.
• The prior jurisdiction taxes the vehicle for the entire year.

3. Moved Out of Virginia Without Registering in the New State

• The tax is not prorated until registration is completed.

Payment Due Date

• Personal property tax bills are mailed in late summer.
• Payment is due by October 5.
• If October 5 falls on a weekend, the due date moves to the next business day.

A prorated bill applies to vehicles that move into or out of the County after January 15.

Due dates, Penalties & Interest

Standard Due Date

• Taxes are due October 5 (or next business day).

Supplemental Bills

Issued throughout the year for:

• Newly added vehicles
• Vehicles not previously recorded
• Vehicles missing from the last three tax years

This may result in up to four years of taxes being billed.

Late Payment Penalties

If full payment is not received by 11:59 p.m. on the due date:

• 10% late payment penalty is applied to the original tax balance
• 10% annual interest begins accruing on the first day of the next month

Additional Fees

• Accounts 30+ days delinquent incur a $30 collection fee

Additional administrative fees may apply for:

• Liens
• Garnishments
• Registration holds
• Judgments
• Other collection actions

See the Tax Enforcement – Delinquent Tax Collections webpage for details.

VA Code § 58.1‑3916 — Penalty & Interest

Virginia law does not allow localities to waive penalties or interest except in very limited circumstances.
This ensures consistent and fair treatment for all taxpayers.

Managing Your Personal Property Tax

The easiest way to manage your tax records is through the online Taxpayer Portal at tax.pwcgov.org.

With an online account, you can:

• Pay taxes
• Print tax bills
• Sign up for e‑billing
• View balances & payment history
• Report vehicle changes
• Update your address

Click here to register or log in.

Need Assistance?

Taxpayer Services

• Email: [email protected]
• Phone: 703‑792‑6710 (Monday–Friday)

For office hours and locations, visit Contact Taxpayer Services

 

Personal Property Tax Relief & Exemptions

Prince William County offers several tax relief and exemption programs for qualifying residents, including elderly and disabled individuals, disabled veterans, and active duty military personnel.

Elderly & Disabled Tax Relief

Elderly residents and individuals with disabilities who meet eligibility requirements may qualify for relief on:

• Real estate taxes
• Personal property tax (one vehicle)
• Vehicle registration/license fees
• Solid waste fees

Learn more on the Elderly and Disabled Tax Relief Program page.

Disabled Veterans Tax Relief

Effective January 1, 2021, qualifying disabled veterans may receive tax relief on:

• One automobile or pickup truck
• The vehicle must be owned and used primarily by or for the veteran

Visit the Disabled Veterans Tax Relief Program page for full details.

Military Personnel Exemptions

Active duty and retired military personnel may be eligible for personal property tax relief.

Learn more on the Military Personnel – Obligations and Exemptions page.

College Students — Nonresident Exception

Personal Property Tax Exception for Full‑Time College Students Who Are Not Virginia Residents

Full‑time students who:

• Maintain a legal domicile outside Virginia, and
• Live in Prince William County solely for educational purposes,

may qualify for:

• A nonresident tax exception,
• A refund of tax paid to the County, or
• An apportioned assessment,

based on conditions outlined in Va. Code § 58.1‑3511(A).“in the event that a motor vehicle is used by a full-time student attending an institution of higher education, and such use establishes that the motor vehicle is normally garaged at the location of the institution of higher education, the situs shall be the domicile of the owner of the motor vehicle, provided the owner presents sufficient evidence that he has paid a personal property tax on the motor vehicle in his domicile, upon request of the locality of the institution of higher education. Any person who shall pay a personal property tax on a motor vehicle to a county or city in this Commonwealth and a similar tax on the same vehicle in the state of his domicile, or in the state where such vehicle is normally garaged, docked, or parked, may apply to such county or city for a refund of such tax payment. Upon a showing of sufficient evidence that such person has paid the tax for the same year in the state in which he is domiciled, the county or city may refund the amount of such payment.”

Key Provision (Summary of Va. Code § 58.1‑3511(A)

If a full‑time student uses a vehicle at their school location, the tax situs is the student’s domicile, not the school locality—provided the student can show they paid personal property tax in their home state. Refunds may be issued when duplicate taxes are paid in both states.

How to Apply (College Student Exception)

Submit the following required documents:

• Enrollment verification from the National Student Clearinghouse
• Proof of current personal property taxes paid in the student’s legal domicile

Students who have not paid personal property tax in their home state do not qualify.

 

 

Vehicle Assessment & J.D. Power (NADA) Valuation

Virginia state law (Va. Code § 58.1‑3503.A.3) requires the Commissioner of Revenue to assess vehicles using a recognized pricing guide to ensure uniformity and equity across all taxpayers.

Prince William County uses J.D. Power (NADA) as its official valuation source.

Why J.D. Power (NADA)?

It is widely Used Across Virginia

Approximately 95% of vehicles in Prince William County can be valued using the J.D. Power (NADA) guide.
Most Virginia jurisdictions use the same guide for consistency.

Data‑Driven & Market‑Based

J.D. Power values are based on:

• Actual vehicle transactions
• Wholesale and retail sales
• Over 165 auto auctions nationwide
• Manufacturer data
• Dealer-reported sales
• Economic and geographic trends
• Weather and environmental factors

Trusted Since 1933

The J.D. Power Used Car Guide has been a national standard for:

• Retail pricing
• Trade‑in values
• Dealer inventory valuation

How Newer Vehicles Are Assessed

If a vehicle is too new to appear in the January J.D. Power (NADA) guide, the County uses the following method:

Year 1 (Purchase Year)

• Assessed at a percentage of the purchase price
• If purchase price is unavailable → 90% of MSRP

Year 2

• Typically added to the J.D. Power (NADA) guide
• If still not listed → assessed at 85% of purchase price

Year 3

• If still not listed → assessed at 75% of purchase price

Purchase Year Rule

Use the percentages below when J.D. Power (NADA) values are not yet available.

Purchase Year	% Of Purchase Price
2025	90%
2024	85%
2023	75%
2022	65%
2021	55%
2020	45%
2019	35%
2018	25%
2017	20%
2016	15%
2015	10%
2014	8%
2013	7%
2012	6%
2011	5%
2010	4%
2009	3%
2008	2%

 

Vehicle Assessments for Older Vehicles

Vehicles that are older than those listed in the J.D. Power (NADA) guide are assessed using alternative valuation methods to ensure fairness and accuracy.

How Older Vehicles Are Assessed

Depending on available information, assessments may be based on:

• A percentage of the vehicle’s original cost
• A percentage of the previous year’s assessment
• Other valuation methods that reflect the vehicle’s current market value

Minimum Assessment

A minimum assessed value applies to vehicles and trucks, and the amount varies based on gross weight.

Trailer Assessment Schedule

Trailers are assessed using the following depreciation schedule:

 

Minimum Trailer Value

 

The minimum assessed value for trailers ranges from $100 to $500, depending on gross weight.

Important Note

All assessments are calculated at 100% of their specified value

For a printout of the 2025 Calculating Personal Property Taxes and Personal Property Tax Relief Instructions, click here. 

 

High Mileage Adjustment (Non‑Commercial Vehicles)

A high‑mileage adjustment may reduce the assessed value of a vehicle based on the January J.D. Power (NADA) Official Used Car Guide.
The amount of the reduction varies by vehicle class and vehicle age.

How High Mileage Affects Your Assessment

• Vehicles older than 10 years often do not qualify because mileage is already factored into their valuation.
• If your vehicle qualifies, the reduction is based on the official mileage adjustment table in the J.D. Power (NADA) guide.
• If your vehicle received a high‑mileage adjustment in a previous year, the adjustment will automatically carry forward.

Important Note

Requesting a new high‑mileage adjustment may increase your assessment if the mileage you report is lower than the mileage the system estimated from the prior year.

How Mileage Is Adjusted to January 1

Mileage must be calculated as of January 1 of the tax year.

To estimate January 1 mileage:

• Add or subtract 1,250 miles per month from the mileage shown on your documentation.
• If the document date is before the 15th, that month is not counted.
• If the document date is after the 15th, that month is counted.

Examples

Example 1

• Document date: August 12
• Months counted: 7
• Adjustment: 1,250 × 7 = 8,750 miles
• Mileage is reduced by 8,750 to estimate January 1 mileage.

Example 2

• Document date: August 17
• Months counted: 8
• Adjustment: 1,250 × 8 = 10,000 miles
• Mileage is reduced by 10,000 to estimate January 1 mileage.

Most high‑mileage adjustments result in only a small reduction in assessed value.

Required Documentation

To request a high‑mileage adjustment, you must provide one of the following:

• State Safety Inspection receipt
• Oil change receipt
• Repair receipt

Any service document must provide the following information:

• VIN
• Mileage
• Service date

If submitting a vehicle registration, you must also include one of the documents above.

How to Submit Your Request

Include your tax account number and send documentation via:

Email: [email protected]

Online Portal

Submit through your account at: tax.pwcgov.org

High Mileage Adjustment Requirements

To submit mileage information online, you must first create a portal account or log in to your existing account at:

 tax.pwcgov.org

Minimum Mileage Required for High‑Mileage Adjustments

Mileage must meet or exceed the thresholds as of January 1, 2026.

              Minimum Mileage by Model Year

To qualify, vehicle mileage as of January 1, 2026, must be:

• 2026 model year vehicle - 10,001 miles or more
• 2025 model year vehicle - 20,001 miles or more
• 2024 model year vehicle - 35,001 miles or more
• 2023 model year vehicle - 45,001 miles or more
• 2022 model year vehicle - 60,001 miles or more
• 2021 model year vehicle - 70,001 miles or more
• 2020 model year vehicle - 85,001 miles or more
• 2019 model year vehicle - 95,001 miles or more
• 2018 model year vehicle - 105,001 miles or more
• 2017 model year vehicle - 120,001 miles or more
• 2016 model year vehicle - 130,001 miles or more
• 2015 model year vehicle - 140,001 miles or more
• 2014 model year vehicle - 150,001 miles or more
• 2013 model year vehicle - 155,001 miles or more
• 2012 & older model year vehicles - 165,001 miles or more

 

Important Payment Reminder

Submitting a high‑mileage adjustment does not pause:

• Late payment penalties
• Interest accrual

Penalties and interest continue until the full tax payment is received, even if your adjustment request is still being processed.

High Mileage Adjustments on Commercial Vehicles 

The vehicle class determines mileage adjustments on commercial vehicles, the standard mileage for that class per year, and the age of the vehicle. To submit a high mileage adjustment request, please submit the required documentation, including your account number, to [email protected] or through your portal account. 

Note: Most high mileage adjustments result in a minimal amount deducted from the assessed value.

Commercial Vehicle Classifications

Type A: Long Haul Conventional & Cab over Tractors

Standard Mileage Per Year: 100,000

2020-2024: $0.125

2017-2019: $0.060

Type B: Local/Delivery Conventional Tractors

Standard Mileage Per Year: 65,000

2017-2024: $0.045

Type C: Vocational/Construction Trucks/Tractors

Standard Mileage Per Year: 45,000

2017-2024: $0.025

Type D: Light-Duty Cab & Chassis

Standard Mileage Per Year: 23,000

2017-2024: $0.055

Type E: Medium Duty Cab & Chassis

Standard Mileage Per Year: 25,000

2017-2024: $0.055

MILEAGE SPEC TYPES
MAKE	MODEL	SPEC TYPE	MAKE	MODEL	SPEC TYPE
Caterpillar	All	C	Isuzu	Medium Duty Conventional, Medium Duty Cabover	E
Chevrolet	Medium Duty Commercial Vans, Silverado 3500, City Express	D
			Kenworth	T600/660/680/700/880/2000, W900, T800 120”-133” BBC	A
	Kodiak / C-Series, Low Cab Forward (LCF), T-Series,	E		T400, T440, T470, T480, T800 112”-116” BBC	B
				Medium Duty Conventional, Medium Duty Cabover	E
Dodge	All	D
Ford	Cube Vans, F350 Super Duty, Transit, Transit Connect	D	Mack	CXN, CHN, Anthem	A
				Granite/Titan Series, Terrapro, LE Series, MR Series	C
	F450 and up Super Duty	E
Freightliner	Cascadia, Century Class 120” BBC, Classic, Classic XL, Columbia 120 BBC, Coronado	A		MD Series	D
			Mercedes-Benz	All	D
	Columbia 112” BBC, M2 112	B
			Mitsubishi Fuso	All	E
	Coronado Severe Duty, Severe Duty	C
			Nissan	All	D
	Sprinter	D	Peterbilt	365, 367, 382, 384, 386, 387,	A
				388, 389, 567, 579, 587
	M2 100/M2 106 Medium Duty	E
				220, 325, 330, 335, 337, 340,	E
GMC Truck	Medium Duty Commercial Vans, Sierra 3500	D		348, Med. Duty Conventional
			Sterling	AT Series	A
				LT7/8/9500 Series	C
	C-Series, T-Series, W-Series	E
				Bullet	D
Hino	All	E
				Acterra	E
International	9200/9900 Series, LoneStar, LT, ProStar	A
			UD	All	E
	8500/8600 Series, RH	B
			Volvo	VAH, VN, VT, VNR, VNX	A
	5000/7000 Series, HX, HV	C
				VHD	C
	4000 Series, DuraStar, MV, TerraStar, CV Medium Duty	E
			Western Star	All	A
Isuzu	Reach	D

Local Vehicle Registration / License Fee

Prince William County assesses an annual vehicle registration (license) fee on all vehicles principally housed, parked, or garaged in the County.

Annual Registration Fees

• $33 — Autos & Trucks
• $20 — Motorcycles

This fee is general revenue approved by the Board of County Supervisors and is in addition to personal property tax.

Vehicle Registration Requirements

New Resident User Guide

Any vehicle principally garaged or parked in Prince William County must be registered with the County.

Who Must Register?

• New County residents
• Residents with a newly purchased vehicle
• Residents who move a vehicle into the County
• Anyone reporting a change in vehicle status, including:

• Change of ownership (purchase or sale)
• Change of location (moved into or out of the County)

How to Register or Report Changes

Existing Residents with a Portal Account

Visit tax.pwcgov.org to report:

• Purchase
• Move
• Sale
• Disposal

Have an account but not registered online?

Register your account at tax.pwcgov.org.

New Residents

Contact Taxpayer Services:

• Email: [email protected]
• Phone: 703‑792‑6710

For office hours and locations, visit Contact Taxpayer Services.

Filing Requirements

• Vehicles garaged or parked in PWC must be registered.
• Annual registration fee:
  • $33 for autos/trucks
  • $20 for motorcycles
• New residents must register within 30 days of moving into the County.
  • Vehicles are taxable as of the move‑in date.
• Newly purchased vehicles must be registered within 30 days of purchase.
  • Taxable as of the purchase date.
• Replacement vehicles:
  • Registration fee is waived if replacing a vehicle for which the fee has already been paid.
• Registration fees are never prorated.
• Refunds:
  • Fees are refunded if the vehicle is closed out before October 5 (or next business day if Oct. 5 is a weekend).
  • No refund if closed out after October 5.
• Fees paid to another locality in the same year will be honored by PWC.

Registration Fee Exemptions

The following vehicles are exempt from the local registration fee:

• Vehicles owned by active‑duty military who do not claim Virginia as their home of record
  • Vehicle must be 100% owned by the non‑Virginia service member
• Vehicles with disabled permanent license plates
• Vehicles displaying a disabled placard
  • (One vehicle exemption per placard)
• Vehicles owned by eligible fire and rescue volunteers
• Vehicles with:
  • Antique plates
  • Government‑issued plates
  • Medal of Honor plates
• Replacement vehicles when the fee has already been paid for the year