Tax Type
Local Taxes
Property Tax
Description
Situs of property; Domicile of college students
Topic
Local Power to Tax
Property Subject to Tax
Date Issued
01-09-1995
You ask whether the locality in which a student of a college or university is registered to vote constitutes such student's domicile for purposes of imposing motor vehicle license fees and personal property taxes. You ask also whether a registrar may conclude that such a student applicant is not domiciled in the registrar's jurisdiction if the student states that he pays motor vehicle license fees and personal property taxes in another jurisdiction.
Domicile is composed of two elements: physical residence in a geographic location and an intent to remain there.1 See Cooper's Adm'r v. Commonwealth, 121 Va. 338, 346-48, 93 S.E. 680, 682-83 (1917). For voter registration purposes, the local registrar determines a person's domicile on the basis of objective criteria that either confirm or rebut the person's stated subjective intent. See Va. Att'y Gen. Ann. Rep.: 1975-1976 at 171, 172; 1971-1972 at 167. The local tax official determines the situs of a motor vehicle for local license and personal property taxation purposes, including, in the appropriate instance, the domicile of the owner of the vehicle. See Va. Att'y Gen. Ann. Rep.: 1986-1987 at 240; 1984-1985 at 363.
A register may make any inquiry reasonably necessary to determine the qualification of an applicant to register and vote in the registrar's jurisdiction, including inquiries relating to the applicant's domicile. See 1971-1972 Va. Att'y Gen. Ann. Rep. 165, 166; id. at 199, 200.2 §24.2-101 provides that the payment of taxes is only one factor for the registrar to consider in determining domiciliary intent for purposes of voter registration. Likewise, this Office has concluded that voter registration is only one factor for a commissioner of the revenue to consider in determining domicile for purposes of subjecting a person's property to taxation. 1983-1984 Va. Att'y Gen. Ann. Rep. 412, 413.
To conclude that, for purposes of property taxation, a person establishes domicile by registering to vote in a locality, or that, for purposes of voter registration, a person establishes domicile by paying personal property taxes or license fees in a locality, misconstrues the concept of domicile. A person's domicile is essentially a matter of subjective intent known only to the person. While others may consider a person's actions as evidence of the person's domiciliary intent, it is important to recognize that the actions alone do not establish domicile. See 1974-1975 Va. Att'y Gen. Ann. Rep. 381 (no actions that person takes will establish domicile if requisite intent is absent). Thus, while registering to vote constitutes evidence of a person's domiciliary intent, a person does not establish domicile by registering to vote. Likewise, a person does not establish domicile in a locality by paying personal property taxes or license fees on a motor vehicle in the locality.
Domiciliary intent is a factual matter to be determined on a case-by-case basis by considering and weighing all relevant facts. See Va. Att'y Gen. Ann. Rep.: 1981-1982 at 69, 70; 1980-1981 at 55, 57; see also 1976-1977 Va. Att'y Gen. Ann. Rep. 30, 30 (if no intent to remain in Virginia, person may live, work, pay taxes and vote here without acquiring domicile for purposes of eligibility for in-state tuition under current § 23-7.4). In making a determination under §§ 58.11(A) and 46.2-752(A)(9) of the domicile of a student attending a college or university, a local tax official may, depending on the circumstances, place more or less weight on whether the student is registered to vote in the locality.3 A registrar also may place more or less weight on where the student pays motor vehicle license fees and personal property taxes and may, in fact, deem such to be a deciding factor in the ultimate determination of domicile. It is my opinion, however, that in neither case is the determination of domicile to be based solely on any one factor, but on a consideration and weighing of all relevant facts.4
1 See 1 A.E. Dick Howard, Commentaries on the Constitution of Virginia 351-60 (1974) (discussing "residence' language in Article II, § 1 of 1971 Virginia Constitution). Professor Howard explains that, although the 1902 Constitution did not define "residence,' the Virginia courts consistently had equated residence with domicile for voting purposes. Id. at 351. In the 1971 revision, there was a concern that the concept of residency continue to be so interpreted. Id. at 351-52. The revisers wanted to avoid the redundancy in the language "residence and domicile,' and, therefore, defined "residence' as domicile. Id. at 352; see also Report of the Commission on Constitutional Revision 108 (1969).
2 See also Auerbach v. Rettaliata, 765 F.2d 350, 354 (2d Cir. 1985) (subjecting students as members of transient class to more searching inquiry to determine voter eligibility does not violate Equal Protection Clause of U.S. Constitution if students are not denied reasonable opportunity to establish residency).
3 For example, if a student moves his voter registration from one locality to the locality in which he is attending school, this action may be strong evidence of an intent to abandon a previous domicile and to establish a new domicile. See Dotson v. Commonwealth, 192 Va. 565, 571-72, 66 S.E.2d 490, 493-94 (1951); see also Va. Att'y Gen. Ann. Rep.: 1984-1985 at 363, 363 (despite presumption that retains prior domicile, member of military may voluntarily change domicile to locality in which physically present by reason of military orders); 1971-1972 at 199, 200 (student is not precluded from becoming resident of locality where attends school).
4 You ask also whether there is any impediment to a change in §§ 58.1-3511(A) and 46.2-752(A)(9) to provide explicitly that the jurisdiction in which a studehnt is registered to vote may impose license fees and personal property taxes on a motor vehicle owned by the student. While I am aware of no express prohibition against such a change in the law, I am unable to assess potential legal challenges to legislation without specific legislation to review.
Attorney General's Opinion