All vehicle mileage must be filed in the Commissioner of the Revenue’s office annually by the February 15th. If you do not meet the deadline for the current year, you may file for the following tax year.
Please bring into our office your most current unaltered original inspection slip before February 15th, to receive this deduction. If the inspection slip does not show the exact miles as on the vehicle, you must bring in another document indicating the mileage on the vehicle. Other documents could include oil change records, tire purchase/rotation records, or services maintenance records from an authorized dealer.
The National Automotive Dealers Association Guide (N.A.D.A.) - January Issue has a high mileage table in front of the book that determines the deduction amount to be subtracted from your value. Please note that deductions for high mileage do not exceed 40% of trade-in value.
The National Automotive Dealers Association Guide (N.A.D.A.) - January Issue has a high mileage table in front of the book that determines the deduction amount to be subtracted from your value. Please note that deductions for high mileage do not exceed 40% of trade-in value.
The following chart reflects the high mileage breakdown for 2023:
| Vehicle Year | 2023 Mileage Minimum Requirement |
| 2023 | 20,001 |
| 2022 | 20,001 |
| 2021 | 35,001 |
| 2020 | 45,001 |
| 2019 | 60,001 |
| 2018 | 70,001 |
| 2017 | 85,001 |
| 2016 | 95,001 |
| 2015 | 105,001 |
| 2014 | 120,001 |
| 2013 | 130,001 |
| 2012 | 140,001 |
| 2011 | 150,001 |
| 2010 | 155,001 |
| 2009 | 165,001 |
For example: If your vehicle is a 2021 model year and has over 35,001 miles, you may qualify for a high mileage deduction.
Vehicles older than model year 2009 must have over 165,001 miles in order to qualify for a high mileage deduction.
Motorcycles/Motor Homes:
- Motorcycles or recreational vehicles (i.e. Motor Homes) do not qualify for high mileage deductions.
New Residents:
- High mileage is due within 30 days of moving into Warren County/Town of Front Royal.
Newly Purchased Vehicles:
- High mileage is due within 30 days of purchase of the vehicle in Warren County/Town of Front Royal.
