If you are a full-time student with a vehicle registered in a state that has personal property taxes and you are the sole owner of the vehicle, you may be exempt from The City of Falls Church personal property taxes. To find out if you qualify please call the COR office or visit the office.
Any motor vehicle owned by the State or any political subdivision or by the United States government may be exempt from The City of Falls Church personal property taxes. To find out if you qualify, call the COR office or visit the office.
If you are a foreign diplomat and your vehicle is registered with the United States Department of State, you may be exempt from The City of Falls Church personal property taxes. To find out if you qualify please call the COR office or visit the office.
The Servicemembers’ Civil Relief Act exempts active duty military personnel from personal property tax in any state other than their legal state of residence. Therefore, vehicles titled in an active duty non-resident military person’s name(s) will be exempt as long as the active duty military member is in Virginia pursuant to military orders and furnishes a Leave & Earnings Statement (LES) for the period of situs (physical presence in this locality/state).
To apply for this exemption, active duty members are asked to submit:
Spouses of military servicemembers may be eligible to be tax exempt on personal property registered in their names or titled jointly with their servicemember-spouse based on certain qualifying conditions provided in the federal “Military Spouses Residency Relief Act”.
To apply for exemption, the following documentation is required:
Once approved, the Commissioner of Revenue will annually mail a Vehicle Personal Property Tax Notice indicating that an exemption has been provided. Any changes that might affect the active duty member’s exempt status must be reported at this time by returning the form, or contacting our office at 703-248-5450. In addition, the active duty member and/or qualified spouse may be asked to provide certain documentation annually as continuing proof of exemption.
Note: Under any circumstance, if your vehicle is leased, you do not qualify for personal property tax exemption. However, beginning with the tax year 2016, each vehicle leased by an active duty military member, his or her spouse, or both, may qualify to receive 100 percent tax relief for the first $20,000 of the vehicle’s assessed value. In order for a leased vehicle to qualify for Personal Property Tax Relief (PPTRA):
The Commissioner of Revenue’s Office assesses all Falls Church vehicle personal property taxes, based on: