... Starting July 1, the family car a student uses full-time will be taxed in the jurisdiction in which the motor vehicle's owner lives. Currently, the car is taxed based off where the student garages it - like at the University of Virginia. Charlottesville Commissioner of Revenue Lee Richards said, "If you are a student at the university but you live in another locality, if you pay the taxes on the vehicle in that locality than you would not pay the assessment." ...