Department of Tax Administration (DTA)
County of Fairfax
Vehicle Assessment Appeal Form
For Condition of Vehicle or For High Mileage Adjustment
For personal property assessments, state law requires that car values (1) be from a recognized
pricing guide as of January 1 of the tax year; and, (2) be applied uniformly to the class of
property being assessed for local taxes.
To meet these requirements, Fairfax County uses the January edition of the National Automobile
Dealers Association (NADA) Official Used Car Guide. Fairfax County uses the Clean Trade-In
value assuming Clean Condition, as defined by NADA. In doing so, DTA uses the posted value.
Under §58.1-3503(B) of the Code of Virginia, the assessed value of a vehicle can be appealed by
the taxpayer based on the actual condition of property in question. Under the law the taxpayer
has the burden of proof to show that a vehicle’s value is less than the assessment, based on the
condition of the property (for example, you might submit an appraisal that documents condition,
or submit an insurance company’s estimate to repair body damage). You can also submit
photographs to document condition, (VIN, exact damage, and license plate) or make an
appointment with DTA to examine the vehicle (dtappd@fairfaxcounty.gov). Please remember,
st
the assessment reflects the value “as of January 1
”, so it is the condition of the vehicle as of that
date that is pertinent.
If your appeal is for a high mileage adjustment, please attach a copy of the latest State Safety
Inspection slip, vehicle repair receipt or a similar document to verify odometer reading.
Adjustments are based on NADA high mileage tables.
Deliver Appeal Form to:
DTA, PERSONAL PROPERTY DIVISION
12000 Government Center Parkway, Suite 261, Fairfax, Va. 22035
Phone: 703-222-8234; Fax: 703-324-4171; TTY: 703-222-7594
dtappd@fairfaxcounty.gov