{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3523.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3523.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3523.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3523.html"}],"law_id":58763,"edition_id":1,"section_id":58763,"structure_id":13781,"section_number":"58.1-3523","catch_line":"Definitions","history":"1998, Sp. Sess. I, c. 2; 1999, c. 189; 2004, Sp. Sess. I, c. 1; 2006, c. 896; 2007, cc. 314, 815; 2010, c. 499; 2013, c. 783; 2015, cc. 96, 152.","full_text":"As used in this chapter:\n\t\t“Commissioner of the revenue” means the same as that set forth in \u00a7 58.1-3100. For purposes of this chapter, in a county or city which does not have an elected commissioner of the revenue, “commissioner of the revenue” means the officer who is primarily responsible for assessing motor vehicles for the purposes of tangible personal property taxation.\n\t\t“Department” means the Department of Motor Vehicles.\n\t\t“Effective tax rate” means the tax rate imposed by a locality on tangible personal property multiplied by any assessment ratio in effect.\n\t\t“Leased” means leased by a natural person as lessee and used for nonbusiness purposes.\n\t\t“Privately owned” means owned by a natural person and used for nonbusiness purposes.\n\t\t“Qualifying vehicle” means any passenger car, motorcycle, autocycle, and pickup or panel truck, as those terms are defined in \u00a7 46.2-100, that is determined by the commissioner of the revenue of the county or city in which the vehicle has situs as provided by \u00a7 58.1-3511 to be (i) privately owned; (ii) leased pursuant to a contract requiring the lessee to pay the tangible personal property tax on such vehicle; or (iii) held in a private trust for nonbusiness purposes. In determining whether a vehicle is a qualifying vehicle, the commissioner of revenue must rely on the registration of such vehicle with the Department pursuant to Chapter 6 (\u00a7 46.2-600 et seq.) of Title 46.2 or, for leased vehicles, the information of the Department pursuant to subsections B and C of \u00a7 46.2-623, unless the commissioner of the revenue has information that the Department’s information is incorrect, or to the extent that the Department’s information is incomplete. For purposes of this chapter, all-terrain vehicles and off-road motorcycles titled with the Department of Motor Vehicles and mopeds shall not be deemed qualifying vehicles.\n\t\t“Tangible personal property tax” means the tax levied pursuant to Article 1 (\u00a7 58.1-3500 et seq.) of Chapter 35 of Title 58.1.\n\t\t“Tax year” means the 12-month period beginning in the calendar year for which tangible personal property taxes are imposed.\n\t\t“Treasurer” means the same as that set forth in \u00a7 58.1-3123, when used herein with respect to a county or city. When used herein with respect to a town, “treasurer” means the officer who is primarily responsible for the billing and collection of tangible personal property taxes levied upon motor vehicles by such town, and means the treasurer of the county or counties in which such town is located if such functions are performed for the town by the county treasurer or treasurers.\n\t\t“Used for nonbusiness purposes” means the preponderance of use is for other than business purposes. The preponderance of use for other than business purposes shall be deemed not to be satisfied if: (i) the motor vehicle is expensed on the taxpayer’s federal income tax return pursuant to Internal Revenue Code \u00a7 179; (ii) more than 50 percent of the basis for depreciation of the motor vehicle is depreciated for federal income tax purposes; or (iii) the allowable expense of total annual mileage in excess of 50 percent is deductible for federal income tax purposes or reimbursed pursuant to an arrangement between an employer and employee.\n\t\t“Value” means the fair market value determined by the method prescribed in \u00a7 58.1-3503 and used by the locality in valuing the qualifying vehicle.","order_by":null,"text":{"0":{"id":215339,"text":"As used in this chapter:\n\t\t“Commissioner of the revenue” means the same as that set forth in \u00a7 58.1-3100. For purposes of this chapter, in a county or city which does not have an elected commissioner of the revenue, “commissioner of the revenue” means the officer who is primarily responsible for assessing motor vehicles for the purposes of tangible personal property taxation.\n\t\t“Department” means the Department of Motor Vehicles.\n\t\t“Effective tax rate” means the tax rate imposed by a locality on tangible personal property multiplied by any assessment ratio in effect.\n\t\t“Leased” means leased by a natural person as lessee and used for nonbusiness purposes.\n\t\t“Privately owned” means owned by a natural person and used for nonbusiness purposes.\n\t\t“Qualifying vehicle” means any passenger car, motorcycle, autocycle, and pickup or panel truck, as those terms are defined in \u00a7 46.2-100, that is determined by the commissioner of the revenue of the county or city in which the vehicle has situs as provided by \u00a7 58.1-3511 to be (i) privately owned; (ii) leased pursuant to a contract requiring the lessee to pay the tangible personal property tax on such vehicle; or (iii) held in a private trust for nonbusiness purposes. In determining whether a vehicle is a qualifying vehicle, the commissioner of revenue must rely on the registration of such vehicle with the Department pursuant to Chapter 6 (\u00a7 46.2-600 et seq.) of Title 46.2 or, for leased vehicles, the information of the Department pursuant to subsections B and C of \u00a7 46.2-623, unless the commissioner of the revenue has information that the Department’s information is incorrect, or to the extent that the Department’s information is incomplete. For purposes of this chapter, all-terrain vehicles and off-road motorcycles titled with the Department of Motor Vehicles and mopeds shall not be deemed qualifying vehicles.\n\t\t“Tangible personal property tax” means the tax levied pursuant to Article 1 (\u00a7 58.1-3500 et seq.) of Chapter 35 of Title 58.1.\n\t\t“Tax year” means the 12-month period beginning in the calendar year for which tangible personal property taxes are imposed.\n\t\t“Treasurer” means the same as that set forth in \u00a7 58.1-3123, when used herein with respect to a county or city. When used herein with respect to a town, “treasurer” means the officer who is primarily responsible for the billing and collection of tangible personal property taxes levied upon motor vehicles by such town, and means the treasurer of the county or counties in which such town is located if such functions are performed for the town by the county treasurer or treasurers.\n\t\t“Used for nonbusiness purposes” means the preponderance of use is for other than business purposes. The preponderance of use for other than business purposes shall be deemed not to be satisfied if: (i) the motor vehicle is expensed on the taxpayer’s federal income tax return pursuant to Internal Revenue Code \u00a7 179; (ii) more than 50 percent of the basis for depreciation of the motor vehicle is depreciated for federal income tax purposes; or (iii) the allowable expense of total annual mileage in excess of 50 percent is deductible for federal income tax purposes or reimbursed pursuant to an arrangement between an employer and employee.\n\t\t“Value” means the fair market value determined by the method prescribed in \u00a7 58.1-3503 and used by the locality in valuing the qualifying vehicle.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13781,"edition_id":1,"name":"Personal Property Tax Relief","identifier":"35.1","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:45:51","date_modified":"2026-06-26 03:45:51","permalink":{"id":257939,"object_type":"structure","relational_id":13781,"identifier":"35.1","token":"58.1\/III\/35.1","url":"\/58.1\/III\/35.1\/","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":58763,"structure_id":13781,"section_number":"58.1-3523","catch_line":"Definitions","url":"\/58.1-3523\/","token":"58.1\/III\/35.1\/58.1-3523","metadata":false},{"id":54791,"structure_id":13781,"section_number":"58.1-3524","catch_line":"Tangible personal property tax relief; local tax rates on vehicles qualifying for tangible personal property tax relief","url":"\/58.1-3524\/","token":"58.1\/III\/35.1\/58.1-3524","metadata":false},{"id":60128,"structure_id":13781,"section_number":"58.1-3525","catch_line":"Repealed","url":"\/58.1-3525\/","token":"58.1\/III\/35.1\/58.1-3525","metadata":false},{"id":61108,"structure_id":13781,"section_number":"58.1-3534","catch_line":"Department to furnish information to commissioners of revenue","url":"\/58.1-3534\/","token":"58.1\/III\/35.1\/58.1-3534","metadata":false},{"id":81454,"structure_id":13781,"section_number":"58.1-3535","catch_line":"Commissioner of the revenue to furnish information to the treasurer","url":"\/58.1-3535\/","token":"58.1\/III\/35.1\/58.1-3535","metadata":false},{"id":68724,"structure_id":13781,"section_number":"58.1-3536","catch_line":"Repealed","url":"\/58.1-3536\/","token":"58.1\/III\/35.1\/58.1-3536","metadata":false}],"next_section":{"id":54791,"structure_id":13781,"section_number":"58.1-3524","catch_line":"Tangible personal property tax relief; local tax rates on vehicles qualifying for tangible personal property tax relief","url":"\/58.1-3524\/","token":"58.1\/III\/35.1\/58.1-3524","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3523\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1999, chapter 189<\/a>; in 2006, chapter 896<\/a>; in 2007, chapters 314<\/a> and 815<\/a>; in 2010, chapter 499<\/a>; in 2013, chapter 783<\/a>; in 2015, chapters 96<\/a> and 152<\/a>.<\/p>","references":[{"id":54284,"section_number":"15.2-1636.20","catch_line":"Payments to localities under the Personal Property Tax Relief Act of 1998","order_by":null,"url":"\/15.2-1636.20\/"},{"id":78041,"section_number":"30-133","catch_line":"Duties and powers generally","order_by":null,"url":"\/30-133\/"},{"id":56588,"section_number":"46.2-2121.1","catch_line":"Declaration of for-hire operation; presumption of nonbusiness use","order_by":null,"url":"\/46.2-2121.1\/"},{"id":74428,"section_number":"46.2-623","catch_line":"Statements in application","order_by":null,"url":"\/46.2-623\/"},{"id":84228,"section_number":"58.1-3506","catch_line":"Other classifications of tangible personal property for taxation","order_by":null,"url":"\/58.1-3506\/"},{"id":63059,"section_number":"58.1-3506.1","catch_line":"Other classification for taxation of certain tangible personal property owned by certain elderly individuals and individuals with disabilities","order_by":null,"url":"\/58.1-3506.1\/"},{"id":78988,"section_number":"58.1-3912","catch_line":"Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission","order_by":null,"url":"\/58.1-3912\/"},{"id":73325,"section_number":"58.1-3916","catch_line":"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc","order_by":null,"url":"\/58.1-3916\/"}],"refers_to":[{"id":82691,"section_number":"46.2-100","catch_line":"Definitions","order_by":null,"url":"\/46.2-100\/"},{"id":87484,"section_number":"46.2-600","catch_line":"Owner to secure registration and certificate of title or certificate of ownership","order_by":null,"url":"\/46.2-600\/"},{"id":74428,"section_number":"46.2-623","catch_line":"Statements in application","order_by":null,"url":"\/46.2-623\/"},{"id":81869,"section_number":"58.1-3100","catch_line":"Interpretation of \"commissioner.\"","order_by":null,"url":"\/58.1-3100\/"},{"id":57925,"section_number":"58.1-3123","catch_line":"Interpretation of \"treasurer.\"","order_by":null,"url":"\/58.1-3123\/"},{"id":80254,"section_number":"58.1-3500","catch_line":"Defined and segregated for local taxation","order_by":null,"url":"\/58.1-3500\/"},{"id":62278,"section_number":"58.1-3503","catch_line":"General classification of tangible personal property","order_by":null,"url":"\/58.1-3503\/"},{"id":83146,"section_number":"58.1-3511","catch_line":"Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment","order_by":null,"url":"\/58.1-3511\/"}],"permalink":{"id":257941,"object_type":"law","relational_id":58763,"identifier":"58.1-3523","token":"58.1\/III\/35.1\/58.1-3523","url":"\/58.1-3523\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3523\/","token":"58.1\/III\/35.1\/58.1-3523","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3523","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this chapter:\n\t\t“Commissioner of the revenue<\/span>” means the same as that set forth in \u00a7 58.1-3100<\/a>. For purposes of this chapter, in a county or city which does not have an elected commissioner of the revenue<\/span>, “commissioner of the revenue<\/span>” means the officer who is primarily responsible for assessing motor vehicles for the purposes of tangible personal property taxation.\n\t\t“Department<\/span>” means the Department<\/span> of Motor Vehicles.\n\t\t“Effective tax rate<\/span>” means the tax rate imposed by a locality on tangible personal property multiplied by any assessment ratio in effect.\n\t\t“Leased<\/span>” means leased<\/span> by a natural person as lessee and used for nonbusiness purposes<\/span>.\n\t\t“Privately owned<\/span>” means owned by a natural person and used for nonbusiness purposes<\/span>.\n\t\t“Qualifying vehicle<\/span>” means any passenger car, motorcycle, autocycle, and pickup or panel<\/span> truck, as those terms are defined in \u00a7 46.2-100<\/a>, that is determined by the commissioner of the revenue<\/span> of the county or city in which the vehicle has situs as provided by \u00a7 58.1-3511<\/a> to be (i) privately owned<\/span>; (ii) leased<\/span> pursuant to a contract<\/span> requiring the lessee to pay the tangible personal property tax<\/span> on such vehicle; or (iii) held in a private trust for nonbusiness purposes. In determining whether a vehicle is a qualifying vehicle<\/span>, the commissioner of revenue must rely on the registration of such vehicle with the Department<\/span> pursuant to Chapter 6 (\u00a7 46.2-600<\/a> et seq.) of Title 46.2 or, for leased<\/span> vehicles, the information of the Department<\/span> pursuant to subsections B and C of \u00a7 46.2-623<\/a>, unless the commissioner of the revenue<\/span> has information that the Department<\/span>’s information is incorrect, or to the extent that the Department<\/span>’s information is incomplete. For purposes of this chapter, all-terrain vehicles and off-road motorcycles titled with the Department<\/span> of Motor Vehicles and mopeds shall not be deemed qualifying vehicles<\/span>.\n\t\t“Tangible personal property tax<\/span>” means the tax levied pursuant to Article 1 (\u00a7 58.1-3500<\/a> et seq.) of Chapter 35 of Title 58.1.\n\t\t“Tax year<\/span>” means the 12-month period beginning in the calendar year for which tangible personal property taxes are imposed.\n\t\t“Treasurer<\/span>” means the same as that set forth in \u00a7 58.1-3123<\/a>, when used herein with respect to a county or city. When used herein with respect to a town, “treasurer<\/span>” means the officer who is primarily responsible for the billing and collection of tangible personal property taxes levied upon motor vehicles by such town, and means the treasurer<\/span> of the county or counties in which such town is located if such functions are performed for the town by the county treasurer<\/span> or treasurers<\/span>.\n\t\t“Used for nonbusiness purposes<\/span>” means the preponderance of use is for other than business purposes. The preponderance of use for other than business purposes shall be deemed not to be satisfied if: (i) the motor vehicle is expensed on the taxpayer<\/span>’s federal income tax return pursuant to Internal Revenue Code \u00a7 179; (ii) more than 50 percent of the basis for depreciation of the motor vehicle is depreciated for federal income tax purposes; or (iii) the allowable expense of total annual mileage in excess of 50 percent is deductible for federal income tax purposes or reimbursed pursuant to an arrangement between an employer and employee.\n\t\t“Value<\/span>” means the fair market value<\/span> determined by the method prescribed in \u00a7 58.1-3503<\/a> and used by the locality in valuing the qualifying vehicle<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-3523)\n\nAs used in this chapter:\n\t\t“Commissioner of the revenue” means the same as that set forth in\n\u00a7 58.1-3100. For purposes of this chapter, in a county or city which does not\nhave an elected commissioner of the revenue, “commissioner of the\nrevenue” means the officer who is primarily responsible for assessing\nmotor vehicles for the purposes of tangible personal property taxation.\n\t\t“Department” means the Department of Motor Vehicles.\n\t\t“Effective tax rate” means the tax rate imposed by a locality on\ntangible personal property multiplied by any assessment ratio in effect.\n\t\t“Leased” means leased by a natural person as lessee and used for\nnonbusiness purposes.\n\t\t“Privately owned” means owned by a natural person and used for\nnonbusiness purposes.\n\t\t“Qualifying vehicle” means any passenger car, motorcycle,\nautocycle, and pickup or panel truck, as those terms are defined in \u00a7 46.2-100,\nthat is determined by the commissioner of the revenue of the county or city in\nwhich the vehicle has situs as provided by \u00a7 58.1-3511 to be (i) privately\nowned; (ii) leased pursuant to a contract requiring the lessee to pay the\ntangible personal property tax on such vehicle; or (iii) held in a private trust\nfor nonbusiness purposes. In determining whether a vehicle is a qualifying\nvehicle, the commissioner of revenue must rely on the registration of such\nvehicle with the Department pursuant to Chapter 6 (\u00a7 46.2-600 et seq.) of Title\n46.2 or, for leased vehicles, the information of the Department pursuant to\nsubsections B and C of \u00a7 46.2-623, unless the commissioner of the revenue has\ninformation that the Department’s information is incorrect, or to the\nextent that the Department’s information is incomplete. For purposes of\nthis chapter, all-terrain vehicles and off-road motorcycles titled with the\nDepartment of Motor Vehicles and mopeds shall not be deemed qualifying vehicles.\n\t\t“Tangible personal property tax” means the tax levied pursuant to\nArticle 1 (\u00a7 58.1-3500 et seq.) of Chapter 35 of Title 58.1.\n\t\t“Tax year” means the 12-month period beginning in the calendar\nyear for which tangible personal property taxes are imposed.\n\t\t“Treasurer” means the same as that set forth in \u00a7 58.1-3123, when\nused herein with respect to a county or city. When used herein with respect to a\ntown, “treasurer” means the officer who is primarily responsible for\nthe billing and collection of tangible personal property taxes levied upon motor\nvehicles by such town, and means the treasurer of the county or counties in\nwhich such town is located if such functions are performed for the town by the\ncounty treasurer or treasurers.\n\t\t“Used for nonbusiness purposes” means the preponderance of use is\nfor other than business purposes. The preponderance of use for other than\nbusiness purposes shall be deemed not to be satisfied if: (i) the motor vehicle\nis expensed on the taxpayer’s federal income tax return pursuant to\nInternal Revenue Code \u00a7 179; (ii) more than 50 percent of the basis for\ndepreciation of the motor vehicle is depreciated for federal income tax\npurposes; or (iii) the allowable expense of total annual mileage in excess of 50\npercent is deductible for federal income tax purposes or reimbursed pursuant to\nan arrangement between an employer and employee.\n\t\t“Value” means the fair market value determined by the method\nprescribed in \u00a7 58.1-3503 and used by the locality in valuing the qualifying\nvehicle.\n\nHISTORY: 1998, Sp. Sess. I, c. 2; 1999, c. 189; 2004, Sp. Sess. I, c. 1; 2006,\nc. 896; 2007, cc. 314, 815; 2010, c. 499; 2013, c. 783; 2015, cc. 96, 152.","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}}