{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3511.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3511.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3511.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3511.html"}],"law_id":83146,"edition_id":1,"section_id":83146,"structure_id":16653,"section_number":"58.1-3511","catch_line":"Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment","history":"Code 1950, \u00a7 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.","full_text":"A\n\nThe 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\n\nThe 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.","order_by":null,"text":{"0":{"id":297944,"text":"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.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":297945,"text":"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.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":16653,"edition_id":1,"name":"Situs for Taxation","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 04:30:53","date_modified":"2026-06-26 04:30:53","permalink":{"id":257873,"object_type":"structure","relational_id":16653,"identifier":"4","token":"58.1\/III\/35\/4","url":"\/58.1\/III\/35\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14766,"edition_id":1,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:49:48","date_modified":"2026-06-26 03:49:48","permalink":{"id":257733,"object_type":"structure","relational_id":14766,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":83146,"structure_id":16653,"section_number":"58.1-3511","catch_line":"Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment","url":"\/58.1-3511\/","token":"58.1\/III\/35\/4\/58.1-3511","metadata":false},{"id":83127,"structure_id":16653,"section_number":"58.1-3512","catch_line":"When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation","url":"\/58.1-3512\/","token":"58.1\/III\/35\/4\/58.1-3512","metadata":false},{"id":75580,"structure_id":16653,"section_number":"58.1-3513","catch_line":"When imports deemed to acquire situs","url":"\/58.1-3513\/","token":"58.1\/III\/35\/4\/58.1-3513","metadata":false},{"id":73966,"structure_id":16653,"section_number":"58.1-3514","catch_line":"When cargo in transit not deemed to have acquired a situs for taxation","url":"\/58.1-3514\/","token":"58.1\/III\/35\/4\/58.1-3514","metadata":false}],"next_section":{"id":83127,"structure_id":16653,"section_number":"58.1-3512","catch_line":"When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation","url":"\/58.1-3512\/","token":"58.1\/III\/35\/4\/58.1-3512","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3511\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 11 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1972, chapter 185; in 1974, chapter 510; in 1980, chapter 105; in 1981, chapter 437; in 1984, chapter 675; in 1985, chapter 156; in 1994, chapters 961<\/a> and 962<\/a>; in 1995, chapter 449<\/a>; in 1998, chapter 894<\/a>; in 2003, chapters 34<\/a> and 43<\/a>; in 2012, chapter 651<\/a>.<\/p>","references":[{"id":78143,"section_number":"46.2-752","catch_line":"Taxes and license fees imposed by counties, cities, and towns; limitations on amounts; disposition of revenues; requiring evidence of payment of personal property taxes and certain fines; prohibiting display of licenses after expiration; failure to display valid local license required by other localities; penalty","order_by":null,"url":"\/46.2-752\/"},{"id":83127,"section_number":"58.1-3512","catch_line":"When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation","order_by":null,"url":"\/58.1-3512\/"},{"id":58763,"section_number":"58.1-3523","catch_line":"Definitions","order_by":null,"url":"\/58.1-3523\/"}],"refers_to":[{"id":84049,"section_number":"58.1-3518","catch_line":"Taxpayers to file returns","order_by":null,"url":"\/58.1-3518\/"},{"id":58225,"section_number":"58.1-3700.1","catch_line":"Definitions","order_by":null,"url":"\/58.1-3700.1\/"}],"permalink":{"id":257875,"object_type":"law","relational_id":83146,"identifier":"58.1-3511","token":"58.1\/III\/35\/4\/58.1-3511","url":"\/58.1-3511\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3511\/","token":"58.1\/III\/35\/4\/58.1-3511","dublin_core":{"Title":"Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3511","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> 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<\/a> 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<\/a>, the situs for such vehicles shall be such locality, provided such owner has sufficient evidence<\/span> 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<\/span> 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<\/span> 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<\/span> 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. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The assessment of motor vehicles, travel trailers, boats or airplanes operating over interstate routes, in the rendition of a common, contract<\/span> 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. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSITUS FOR ASSESSMENT; NONRESIDENT EXCEPTION; REFUND OF TAX PAID TO CITY OR\nCOUNTY; APPORTIONED ASSESSMENT (\u00a7 58.1-3511)\n\nA. The situs for the assessment and taxation of tangible personal property,\nmerchants’ capital and machinery and tools shall in all cases be the\ncounty, district, town or city in which such property may be physically located\non the tax day. However, the situs for purposes of assessment of motor vehicles,\ntravel trailers, boats and airplanes as personal property shall be the county,\ndistrict, town or city where the vehicle is normally garaged, docked or parked;\nexcept, (i) the situs for vehicles with a weight of 10,000 pounds or less\nregistered in Virginia but normally garaged, docked or parked in another state\nshall be the locality in Virginia where registered; and (ii) if the owner of a\nbusiness files a return pursuant to § 58.1-3518 for any vehicle with a\nweight of 10,000 pounds or less registered in Virginia and used in the business\nwith the locality from which the use of such vehicle is directed or controlled\nand in which the owner’s business has a definite place of business, as\ndefined in § 58.1-3700.1, the situs for such vehicles shall be such\nlocality, provided such owner has sufficient evidence that he has paid the\npersonal property tax on the business vehicles to such locality. Any person\ndomiciled in another state, whose motor vehicle is principally garaged or parked\nin this Commonwealth during the tax year, shall not be subject to a personal\nproperty tax on such vehicle upon a showing of sufficient evidence that such\nperson has paid a personal property tax on the vehicle in the state in which he\nis domiciled. In the event it cannot be determined where such personal property,\ndescribed herein, is normally garaged, stored or parked, the situs shall be the\ndomicile of the owner of such personal property. However, in the event that a\nmotor vehicle is used by a full-time student attending an institution of higher\neducation, and such use establishes that the motor vehicle is normally garaged\nat the location of the institution of higher education, the situs shall be the\ndomicile of the owner of the motor vehicle, provided the owner presents\nsufficient evidence that he has paid a personal property tax on the motor\nvehicle in his domicile, upon request of the locality of the institution of\nhigher education. Any person who shall pay a personal property tax on a motor\nvehicle to a county or city in this Commonwealth and a similar tax on the same\nvehicle in the state of his domicile, or in the state where such vehicle is\nnormally garaged, docked, or parked, may apply to such county or city for a\nrefund of such tax payment. Upon a showing of sufficient evidence that such\nperson has paid the tax for the same year in the state in which he is domiciled,\nthe county or city may refund the amount of such payment.\n\nB. The assessment of motor vehicles, travel trailers, boats or airplanes\noperating over interstate routes, in the rendition of a common, contract or\nother private carrier service which are subject to property taxation in any\nother state on the basis of an apportioned assessment, shall be apportioned in\nthe same percentage as the total number of miles traveled in the Commonwealth by\nsuch vehicle bears to the total number of miles traveled by such vehicle.\n\nHISTORY: Code 1950, \u00a7 58-834; 1972, c. 185; 1974, c. 510; 1980, c. 105; 1981,\nc. 437; 1984, c. 675; 1985, c. 156; 1994, cc. 961, 962; 1995, c. 449; 1998, c.\n894; 2003, cc. 34, 43; 2012, c. 651.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}