Personal Property Tax Relief

The Personal Property Tax Relief Act (PPTRA) of 1998 provides tax relief for any passenger car, motorcycle, or pickup or panel truck having a registered gross weight of less that 7,501 pounds. The vehicle must be owned or leased by an individual and NOT used for business purposes. 

A vehicle is considered to be used for business purposes if:
  • More than 50% of the mileage for the year is used as a business expense for Federal Income Tax purposes OR reimbursed by an employer.
  • More than 50% of the depreciation associated with the vehicle is deducted as a business expense for Federal Income Tax;
  • The cost of the vehicle is expensed pursuant to Section 179 of the Internal Revenue Service Code; or
  • The vehicle is leased by an individual and the leasing company pays the tax without reimbursement from the individual.
Vehicles qualified for tax relief are noted on your tax bill and show a reduction for the portion of the tax the Commonwealth will pay. For qualified vehicles, your tax bill is reduced by the applicable tax relief percentage for the tax year on the first $20,000 of value. The County of York will be reimbursed by the Commonwealth for the amount of the reduction once you have paid the balance due shown on your bill. Tax relief is calculated using the County of York's effective tax rate in effect on August 1, 1997.

You are required to certify annually to the County of York that your vehicle remains qualified to receive car tax relief. Therefore, it is important that you review the information sent to you by the County of York to be sure that your vehicles are properly qualified. This information may be included on items such as personal property tax returns, vehicle registration applications or tax bills. If your vehicle is improperly qualified or you are uncertain whether your vehicle would be eligible for car tax relief because it is used part of the time for business purposes contact the County of York at (757) 890-3420. When you renew your York County vehicle registration and pay your taxes on qualified vehicles, you are certifying to the County of York that your vehicle has been qualified correctly.

Notice of Expiration of Tax Relief for Unpaid 1999-2005 Personal Property Tax

Personal Property Tax Relief from the Commonwealth for the years 1999-2005 is being phased out. Tax Relief was 70% of the original assessed tax amount in the years 2001-2005. This relief will expire on September1, 2006, or earlier if the amount allocated by the General Assembly for reimbursement is claimed before that date. If you are entitled to relief for those years and your tax liability is not paid prior to the expiration of this relief, you will be liable for the entire amount, including both your share and the state's share as well as penalties and interest. This would increase your personal liability substantially.

The 2005 General Assembly capped the total cost of car tax relief for the Commonwealth of Virginia at $950 million. Each locality’s share of the $950 million is based upon car tax relief reimbursements from the Commonwealth to the locality for tax year 2004.