Exceptions for College Students

College Student Personal Property Filing

Effective July 1, 2012, college students should file their personal property in the locality where the registered owner lives in most instances. The table below gives the most common situations regarding how and where college students should file their personal property.

Property TypeTaxable Location
Titled in Student's Name OnlyVehicle is taxable in the student's home locality
Titled in Parent's Name OnlyVehicle is taxable in the student's home locality
Titled in Parents and Students OnlyVehicle is taxable in the student's home locality
Titled in the Student's and Another Person's NameVehicle is taxable in the student's home locality
Titled In Virginia, But Garaged Out of StateVehicle is taxable in Virginia at student's home locality
Titled Out of State, But Garaged in VirginiaVehicle is taxable in college or university locality, unless personal property has been paid in home locality


For more information about Personal Property filing for college students, call 540-772-2046.