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Personal Property Tax Information for Leased Vehicles

Leased vehicles qualify for tax relief if:

  • they are leased by a natural person
  • they are used for nonbusiness purposes, and
  • the lessee has paid the personal property tax on the vehicle.

Other criteria may also be used to determine qualifying vehicles.

Reporting Information to DMV

Vehicles used for non-business purposes that are leased by a natural person under a contract requiring the lessee to pay the personal property tax qualify for tax relief under PPTRA. Since 7/15/98, leasing companies have reported to the Department of Motor vehicles (DMV) current leasing contracts for qualified vehicles. Leasing companies are required to send DMV monthly reports by locality, showing all modifications, additions, and deletions to previous reports as of the last day of the preceding month. DMV, in turn, forwards these reports to the localities to assist them with determining which vehicles qualify for car tax relief.

The qualified vehicle records provided by leasing companies are added to a database maintained by DMV. The database allows DMV to accept qualified vehicle information from leasing companies via e-mail, diskette, zip disk, or paper. In addition, DMV may provide monthly reports to localities via e-mail, diskette, zip disk or paper. Leasing companies should use the following record layout for all PPTRA records submitted to DMV electronically.

Field Name Format Length Comments
REPORTINGPERIOD
(REQUIRED)
NUMBER 6 Long Integer yyyymm
TRANSACTIONTYPE TEXT 1 A = Add, M = Modify, D = Delete
LESSORCUSTNO
(REQUIRED)
TEXT 12 Lessee's SSN/FIN number
LESSORNAME TEXT 50
CURRENTLOCATION
(REQUIRED)
TEXT 4 DMV'S 4-DIGIT LOCALITY CODE
VEHICLEVIN TEXT 17
LESSEESSN_FIN TEXT 12 Lessee's SSN/FIN number
LESSEELASTNAME
(REQUIRED)
TEXT 35
LESSEEFIRSTNAME TEXT 20
LESSEEMIDDLEINITIAL TEXT 1
LESSEEADDRESS1
(REQUIRED)
TEXT 32
LESSEEADDRESS2
(REQUIRED)
TEXT 32
LESSEECITY
(REQUIRED)
TEXT 17
LESSEESTATE
(REQUIRED)
TEXT 2
LESSEEZIPCODE
(REQUIRED)
NUMBER 9 Long Integer
BEGINDATE DATE/TIME 10 mmddyy Begin date of leasing contract.
ENDDATE DATE/TIME 10 mmddyy End date of leasing contract.
PREVIOUSLOCATION TEXT 4 Jurisdiction Code, ie, FFAX for Fairfax County
COLESSEESSN_FIN TEXT 12 Only if vehicle is co-leased.
COLESSEELASTNAME TEXT 35 Only if vehicle is co-leased.
COLESSEEFIRSTNAME TEXT 20 Only if vehicle is co-leased.
COLESSEEMIDDLEINITIAL TEXT 1 Only if vehicle is co-leased.

Note:   Fields within records should not be concatenated.

Leasing Company Contact Information

Leasing companies can e-mail mary.love@dmv.virginia.gov or patricia.mccormick@dmv.virginia.gov with additional questions about these reporting requirements.