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Please note that the Personal Property Tax Relief Act of 1998 has been repealed. The current tax relief provides relief on the first $20,000 of value for passenger cars, motorcycles, and pickup or panel trucks having a registered gross weight of 7,500 pounds or less. To qualify, a vehicle must be owned by an individual or leased by an individual under a contract which requires the individual to pay the personal property tax AND be used 50% or less for business purposes.
If you can answer YES to any of the following questions, your motor vehicle is considered by Virginia law to have a business use and does NOT qualify for the personal property tax relief:
Motor homes, trailers, and farm use vehicles do not qualify.
If you have any questions regarding vehicle use and qualification, contact the Commissioner's Office at (540) 372-1004.