5: University Regulations

Academic Regulations | Non-Academic Regulations | The Honor System
Department of Parking and Transportation Services | Department of Student Health

Registration of Motor Vehicles | Parking Permits
Personal Property Tax | Enforcement | Modification of Privileges

Personal Property Tax

The owner(s) of vehicles operated by students in University housing, Albemarle County, Charlottesville City or other surrounding localities may be subject to the personal property tax for the locality in which the student resides while attending school. A law change effective July 1, 1994 has significant impact on full-time students attending an institution of higher education. For a vehicle titled in a student's name only, the decal fee and the personal property tax go back to the student's domicile. Proof of taxes paid is required. For vehicles being used by a student at an institution of higher education and titled in a parent's name, the law has not changed. Situs still determines the locality in which the tax should be filed and paid.

Most University housing is located in Albemarle County, the balance in Charlottesville City. Students residing in Copeley III, Ribble Dorm, Gwathmey, Mary Munford, Lewis, University Gardens, Whyburn Dorm, Wheedon Dorm, University Forum Apartments or in Charlottesville City proper are subject to Charlottesville City taxation. Students residing in any other University housing or in Albemarle County proper are subject to Albemarle County taxation. The tax applies irrespective of whether in-state or non-resident tuition is paid. Under specific circumstances, vehicles registered out of state may be exempt.

Personal property tax is used to fund services provided by local agencies and governments, not the University or the Commonwealth of Virginia. Payment of local property tax does not convert non-resident status to in-state status for purposes of tuition charges.

For additional information, please contact the Albemarle County Department of Finance (804) 296-5851 or the Charlottesville Commissioner of the Revenue (804) 970-3160.

Continue to: Enforcement
Return to: Chapter 5 Index