Tax Evaders and Fraud Status Code - Vehicle

The following status codes are used within the City of Fairfax Project Discovery system.

Added to Tax Files - If a tip results in a viable tax liability, the status indicator will report "Added to Tax File." This does not necessarily mean the owner will display a decal since a decal cannot be issued until all past due taxes are paid, but it does ensure that the City has added the vehicle to the tax roll for taxation and the owner has been contacted about the requirement to display a City decal.

Already Assessed - These are vehicles that are already on our assessment tax rolls. There are several possibilities as to why a vehicle that is already on the City tax rolls might not display a City decal and consequently be reported as a possible tax evader. It might simply be a timing issue and the vehicle owner has registered the vehicle for taxation but has not affixed the City decal to the windshield. Another possibility is that the owner has delinquent taxes. In such cases, a City decal cannot be issued until all tax liabilities are paid. Such an owner may already be on a payment plan, may be working on payments through bankruptcy proceedings, or may be subject to other collection actions. It is also possible that the vehicle is on the tax roll as an exempt vehicle.

Pending - Vehicle has been submitted and staff are searching for vehicle information.

Plate Found/Under Review - The vehicle has been identified and a tax compliance staff member is reviewing the case.

Plate Not Found in DMV - The reported vehicle tag cannot be located. This is usually the case when a false or incorrect license plate number has been entered and City of Fairfax cannot verify it as a proper license plate number. This status can also occur if the reported plate has expired and been deactivated for a couple of years, in which case more information is needed in order to research the potential tax liability.

Registered in Another VA Jurisdiction - City of Fairfax can only tax those vehicles that are normally garaged or parked in City of Fairfax. At times vehicles are temporarily located in the City, but are legally taxable in another Virginia jurisdiction. For example, vehicles owned by students attending college outside of City of Fairfax, and vehicles owned by persons with more than one residence. This status code indicates that City staff has determined that DMV records list the vehicle as being garaged in another jurisdiction and the vehicle is being taxed by that jurisdiction. According to Virginia law, DMV records are a prima facie indicator as to the jurisdiction that can claim tax liability for the vehicles.

Rental Car - The vehicle is tagged as being a rental car or truck. Rental vehicles can, but are not required, to display a City decal and no tax is assessed. A tax is collected on the local rental receipts for these vehicles in lieu of a personal property tax.

Tax Liability Not Substantiated - This status message indicates that after researching a given license plate, sufficient evidence could not be found to establish liability for personal property taxation. This might occur for vehicles owned by exempt military personnel or an out-of-state visitor. A one-time or even occasional sighting of an out-of-state license plate may not be enough to establish taxable status.

Under Review - Research is being done by a tax compliance staff member to identify the vehicle owner and determine the tax status. The status code will be changed once a determination is made.