Miscellaneous

High Mileage

Stafford County provides an assessment discount to vehicles that qualify as high mileage. The qualifications are based on the National Automobile Dealers Association (N.A.D.A.) mileage tables.  The discount does not apply to motorcycles, motor homes, large trucks, or trailers.  

To qualify vehicle mileage must be the following as of January 1, 2021:

2021 Model Year VehicleNADA does not provide a value adjustment for current year models
2020 Model Year Vehicle20,001 Miles or more
2019 Model Year Vehicle35,001 Miles or more
2018 Model Year Vehicle45,001 Miles or more
2017 Model Year Vehicle60,001 Miles or more
2016 Model Year Vehicle70,001 Miles or more
2015 Model Year Vehicle85,001 Miles or more
2014 Model Year Vehicle95,001 Miles or more
2013 Model Year Vehicle105,001 Miles or more
2012 Model Year Vehicle120,001 Miles or more
2011 Model Year Vehicle130,001 Miles or more
2010 Model Year Vehicle140,001 Miles or more
2009 Model Year Vehicle150,001 Miles or more
2008 Model Year Vehicle155,001 Miles or more
2007 Model Year Vehicle & Older165,001 Miles or more

Proof of mileage at or near January 1 of each year must be emailed or mailed to our office.  Acceptable proof from a certified mechanic include:

  • State Inspection Receipt
  • Oil Change Receipt
  • Repair Bill
  • Detailed Mileage Log

Vehicles with Permanent Antique Tags

State Law §58.1-3504: States this vehicle is not taxed, classified as a household good.

Leased Vehicles

Leasees are responsible for informing our office of any vehicle updates (i.e. purchased or returned, address updates such as moved into/out of Stafford).  The payment of the Personal Property tax is done through the leasing company; thus, any refunds need to be addressed with the leasing company.

Business Use Vehicles

The Personal Property Tax Relief Act of 1998 provides tax relief for any passenger car, motorcycle, or pickup, or panel truck having a registered gross weight of less than 10,001 pounds.  The vehicle must be owned or leased by an individual and NOT used for business purposes.  

A vehicle is considered to be used for business purposes if:

  • More than 50% of the mileage for the year is used as a business expense for Federal Income Tax purposes OR reimbursed by an employer
  • More than 50% of the depreciation associated with the vehicle is deducted as a business expense for Federal Income Tax
  • The cost of the vehicle is expensed pursuant to Section 179 of the Internal Revenue Service (IRS) Code
  • The vehicle is leased by an individual and the leasing company pays the tax without reimbursement from the individual

Vehicles Used by College Students

Virginia Code §58.1-3511: States a Virginia licensed vehicle used by a full-time college student can be taxed by the domicile locality of the owner of that vehicle.  

Example

A vehicle owner (parent) resides in Stafford County may send their student to study full-time at George Mason University in Fairfax County.  In this case, the vehicle is owned by the parent(s) and used by the full-time student.  Thus, even though the vehicle is physically parked/garaged in Fairfax County, it will need to remain registered and assessed for taxes in Stafford County, since that's where the legal owner of the vehicle (parent) resides.