High Mileage Deduction


Warren County offers a high mileage deduction for vehicles that meet certain criteria. Continue reading to learn how it works. 

Filing for High Mileage Deduction

Vehicle mileage must be filed with the Commissioner of the Revenue's office annually by February 15th. If you miss the deadline for the current year, you can file for the following tax year.

To apply, bring your most current unaltered original inspection slip to the Commissioner's office before February 15th. If the inspection slip doesn't show the exact mileage on the vehicle, you'll need to bring another document indicating the mileage. This could be oil change records, tire purchase/rotation records, service maintenance records, or odometer reading from an authorized dealer or service station.

How the Deduction Is Calculated

JD Power's January issue includes a high mileage table that determines the deduction amount to be subtracted from your vehicle's value. Note that deductions for high mileage do not exceed 40% of the trade-in value.


Recreational vehicles like motor homes do not qualify for high mileage deductions.

New Residents & Newly Purchased Vehicles

If you're a new resident, you need to file for the high mileage deduction within 30 days of moving into Warren County/Town of Front Royal. The same applies if you've recently purchased a vehicle in Warren County/Town of Front Royal.

The current high mileage breakdown can be found on the High Mileage Form.