Attorney General Opinions

The Honorable Thomas G. Baker, Jr.

Member, House of Delegates

You ask whether the jurisdiction in which a college is located may impose a personal property tax on a vehicle used by, but owned by the parent of, a full-time student attending the college if the student's parent has paid a personal property tax on the vehicle in the situs of the parent's domicile.

Section 58.1­3511(A) of the Code of Virginia¹ determines the situs of tangible personal property for purposes of local personal property taxation. § 58.1­3511(A) establishes the general rule that personal property is taxable in the jurisdiction in which the property is located on tax day. The section also provides that the situs of motor vehicles is the jurisdiction in which the property is normally garaged or parked.² § 58.1­3511(A) provides an exception if "the owner of the motor vehicle is a full-time student attending an institution of higher education." In such event, "the situs shall be the domicile of such student," if the student provides evidence of having paid a personal property tax on the vehicle in his domicile.³

By the clear language of § 58.1­3511(A), domicile determines situs only "in the event the owner of the motor vehicle is a full-time student attending an institution of higher education." (Emphasis added.) In the facts you provide, the owner of the vehicle is the parent rather than the student. Accordingly, under § 58.1­3511(A), situs is determined by where the vehicle is normally garaged or parked and not by the domicile of the owner.⁴

The exception in § 58.1­3511(A) for vehicles owned by a student attending an institution of higher education was enacted in 1994.⁵ Numerous opinions of the Attorney General issued before the amendment conclude that a vehicle operated by a student during the school year is normally garaged or parked in the jurisdiction where the student attends school.⁶ The conclusion reached in these opinions remains relevant if the vehicle is not owned by the student. Accordingly, it is my opinion that, in the facts you present, the situs of the vehicle for purposes of § 58.1­3511(A) is the jurisdiction where the student attends college.⁷

¹Section 58.1­3511(A) provides: "The situs for the assessment and taxation of tangible personal property ¼ shall in all cases be the county, district, town or city in which such property may be physically located on the tax day. However, the situs for purposes of assessment of motor vehicles ¼ as personal property shall be the county, district, town or city where the vehicle is normally garaged ¼ or parked. Any person domiciled in another state, whose motor vehicle is principally garaged or parked in this Commonwealth during the tax year, shall not be subject to a personal property tax on such vehicle upon a showing of sufficient evidence that such person has paid a personal property tax on the vehicle in the state in which he is domiciled. In the event it cannot be determined where such personal property, described herein, is normally garaged, stored or parked, the situs shall be the domicile of the owner of such personal property. However, in the event the owner of the motor vehicle is a full-time student attending an institution of higher education, the situs shall be the domicile of such student, provided the student has presented sufficient evidence that he has paid a personal property tax on the motor vehicle in his domicile. 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 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."

²While the language "normally garaged ¼ or parked" was added to the situs statute in 1972, the language merely codified the existing law as to the physical location of motor vehicles for personal property tax purposes. Ch. 185, 1972 Va. Acts 216, 217 (amending § 58­834(a), repealed version of § 58.1­3511(A)); see Hogan v. County of Norfolk, 198 Va. 733, 735, 96 S.E.2d 744, 746 (1957) (situs of personal property does not involve idea of permanent location like real property; personal property is taxable in county if property is there and being used in way as to be fairly regarded as part of property of county); 1973-1974 Op. Va. Att'y Gen. 385, 385 (1972 amendment to situs statute codifies existing law).

³Section 58.1­3511(A). § 46.2­752(A) establishes the same situs for the imposition of local licensing fees on motor vehicles. Domicile also determines the situs of personal property under § 58.1­3511(A) when it cannot be determined where the vehicle is normally parked or garaged and when the owner is domiciled in another state and pays a personal property tax on the vehicle in the state of domicile.

⁴See 1995 Op. Va. Att'y Gen. 268, 269.

⁵See 1994 Va. Acts: Ch. 961, at 1628; Ch. 962, at 1628, 1630.

⁶See Op. Va. Att'y Gen.: 1983-1984 at 388; 1977-1978 at 429, 430; 1973-1974, supra note 2, at 385; see also 1995 Op. Va. Att'y Gen., supra note 4, at 269. Opinions issued before the 1972 amendment to the situs statute adding the language "normally parked or garaged" also conclude that a vehicle operated by a student during the school year is taxable in the jurisdiction where the school is located. See Op. Va. Att'y Gen.: 1971­1972 at 410; 1968­1969 at 242, 243; 1967­1968 at 275, 276.

⁷Sections 58.1­3980 through 58.1­3993 contain procedures for obtaining refunds of erroneously assessed local taxes. I express no opinion on the manner in which the owner of the vehicle in the facts you present may apply for or obtain a refund under these procedures.