Virginia Code

Va. Code Ann. § 58.1-3511 (2026)

Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment

✓ current as of May 2026

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A. The situs for the assessment and taxation of tangible personal property, merchants' capital and machinery and tools 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, travel trailers, boats and airplanes as personal property shall be the county, district, town or city where the vehicle is normally garaged, docked or parked; except, (i) the situs for vehicles with a weight of 10,000 pounds or less registered in Virginia but normally garaged, docked or parked in another state shall be the locality in Virginia where registered; and (ii) if the owner of a business files a return pursuant to § 58.1-3518 for any vehicle with a weight of 10,000 pounds or less registered in Virginia and used in the business with the locality from which the use of such vehicle is directed or controlled and in which the owner's business has a definite place of business, as defined in § 58.1-3700.1, the situs for such vehicles shall be such locality, provided such owner has sufficient evidence that he has paid the personal property tax on the business vehicles to such locality. 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 that a motor vehicle is used by a full-time student attending an institution of higher education, and such use establishes that the motor vehicle is normally garaged at the location of the institution of higher education, the situs shall be the domicile of the owner of the motor vehicle, provided the owner presents sufficient evidence that he has paid a personal property tax on the motor vehicle in his domicile, upon request of the locality of the institution of higher education. 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, or in the state where such vehicle is normally garaged, docked, or parked, 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.

B. The assessment of motor vehicles, travel trailers, boats or airplanes operating over interstate routes, in the rendition of a common, contract or other private carrier service which are subject to property taxation in any other state on the basis of an apportioned assessment, shall be apportioned in the same percentage as the total number of miles traveled in the Commonwealth by such vehicle bears to the total number of miles traveled by such vehicle.

Code 1950, § 58-834; 1972, c. 185; 1974, c. 510; 1980, c. 105; 1981, c. 437; 1984, c. 675; 1985, c. 156; 1994, cc. 961, 962; 1995, c. 449; 1998, c. 894; 2003, cc. 34, 43; 2012, c. 651.

Notes of Decisions

Cited in 10 cases (2 in the last 5 years), 1987–2025 · leading case: Shelor Motor Co., Inc. v. Miller, 544 S.E.2d 345 (Va. 2001).

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Shelor Motor Co., Inc. v. Miller, 544 S.E.2d 345 (Va. 2001). · cites it 78× “Shelor also asked the chancellor to declare that the situs for assessment and taxation (taxation situs) of merchants' capital under Code § 58.1-3511 is the locality where the property is "physically located on the tax day," regardless of where the property is kept during the…”

City of Virginia Beach v. Int'l Fam. Ent., Inc., 561 S.E.2d 696 (Va. 2002). · cites it 21× “The City also asserts that Code § 58.1-3511 is not applicable to a determination whether the City may assess a personal property tax on the transponders.”

Alderson v. Cnty. of Alleghany, 585 S.E.2d 795 (Va. 2003). · cites it 6× “Code §§ 58.1-3511, 58.1-3515; Shelor Motor Co.”

Ryder Truck Rental, Inc. v. Cnty. of Chesterfield, 449 S.E.2d 813 (Va. 1994). · cites it 8× “I, § 8, and Code § 58.1-3511, 1 apportionment is required only when *578 property is subject to taxation, that is, has a tax situs, in another jurisdiction.”

Cisco Sys., Inc. v. Thorsen, 68 Va. Cir. 385 (Fairfax Cir. Ct. 2005). · cites it 2× “But a complete reading of the statute reveals that each subparagraph relates to what is exempted from taxation, and not to whom the exemption applies.”

J. R. Tharpe Trucking Co., Inc. v. Prince Edward Cnty., Virginia (E.D. Va. 2025). · cites it 9× “Va. Code § 58.1-3511 (emphasis added). On February 29, 2024, due to “the haphazard and conflicting nature of the documents and information that Tharpe received from the County for its 2024 personal property tax assessment”, and also due to “Tharpe’s unresolved dispute” of its…”

McLane Co. v. Stafford Cnty., 45 Va. Cir. 180 (Stafford Cir. Ct. 1998). · cites it 13× “Va. Code § 58.1-3511(B) requires the apportionment of personal property taxes on vehicles engaged in interstate commerce “which are subject to property taxation in any other state .”

Cnty. of Franklin, Virginia v. Underwood Logging, LLC, d/b/a Underwood Logging (Va. Ct. App. 2025). · cites it 4× “” See Code § 58.1-3511 (“The situs for the assessment and taxation of tangible personal property, merchants’ capital and machinery, and tools shall in all cases be the county, district, town or city in which such property may be physically located on the tax day.”

Star Equip. v. Chesterfield Cnty., 10 Va. Cir. 226 (Chesterfield Cir. Ct. 1987). · cites it 2× “A literal reading of Virginia Code Section 58.1-3511 seems to indicate that the situs of personal property for taxation and assessment purposes is the physical location of the property on tax day.”

Brant v. Parsio, 27 Va. Cir. 339 (Stafford Cir. Ct. 1992). · cites it 2× “Code § 58.1-3511 states, with respect to the situs for personal property taxation, the situs for purposes of assessment of motor vehicles .”

— Va. Code Ann. § 58.1-3511(A) — 2 cases

Shelor Motor Co., Inc. v. Miller, 544 S.E.2d 345 (Va. 2001). “Shelor also asked the chancellor to declare that the situs for assessment and taxation (taxation situs) of merchants' capital under Code § 58.1-3511 is the locality where the property is "physically located on the tax day," regardless of where the property is kept during the…”

City of Virginia Beach v. Int'l Fam. Ent., Inc., 561 S.E.2d 696 (Va. 2002). “The City also asserts that Code § 58.1-3511 is not applicable to a determination whether the City may assess a personal property tax on the transponders.”

— Va. Code Ann. § 58.1-3511(B) — 2 cases

Ryder Truck Rental, Inc. v. Cnty. of Chesterfield, 449 S.E.2d 813 (Va. 1994). “I, § 8, and Code § 58.1-3511, 1 apportionment is required only when *578 property is subject to taxation, that is, has a tax situs, in another jurisdiction.”

McLane Co. v. Stafford Cnty., 45 Va. Cir. 180 (Stafford Cir. Ct. 1998). “Va. Code § 58.1-3511(B) requires the apportionment of personal property taxes on vehicles engaged in interstate commerce “which are subject to property taxation in any other state .”

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