What are my tax obligations if I am a full-time student, domiciled in Loudoun County, attending an institution of higher education located outside of Loudoun County?
Vehicles garaged at schools located outside of Loudoun County are handled one of two ways: 1) If the vehicle is titled solely to the student, the student is liable to Loudoun County for personal property tax and decal display; 2) If the vehicle is titled solely to parent(s) of a student, or jointly with the student and parent(s), the owner(s) is/are liable to the locality where it is normally garaged, parked or kept. If the vehicle is normally garaged outside of Loudoun County, the owner(s) is/are exempt from Loudoun County property taxes on that vehicle upon proof of payment of personal property tax to the jurisdiction where the vehicle is normally located. Proof of payment of personal property taxes in another locality should be provided to the Loudoun County Commissioner of the Revenue’s Office.
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