Personal Property Tax Relief Act (PPTRA)

The Personal Property Tax Relief Act (PPTRA) of 1998 was approved by the General Assembly on April 24, 1998. This Act allows a percentage of tax relief on personal-use vehicles valued at $20,000 and less. Based on this Act, the Board of Supervisors adopted Ordinance 05-23 requiring vehicles to meet the "personal use" criteria to qualify for the relief. The tax relief percentage is applied to the first $20,000 of value of each qualifying vehicle.
 

  • 2020 tax relief % = 52% 
  • 2019 tax relief % = 54%
  • 2018 tax relief % = 53%
  • 2017 tax relief % = 55%

Qualifying vehicles are those used predominantly for non-business purposes and owned or leased by natural persons. A vehicle is ineligible for the program if:

  • More than 50% of the mileage for the year is for business purposes and is deducted for federal income tax purposes or reimbursed by an employer; or
  • More than 50% of the depreciation associated with the vehicle is deducted as a business expense; or 
  • The cost of the vehicle is expensed pursuant to Section 179 of the Internal Revenue Code[which by definition requires 50% or greater of business use]
  • If the vehicle has a gross weight of more than 7,500 pounds with "truck" license plates; or
  • If the vehicle has a gross weight of more than 10,000 pounds (regardless of license plate type); or
  • The vehicle is registered in a business name; Partnership; Corporation; or LLC (Limited Liability Company); or
  • It is a Motor Home  

For more information on the PPTRA, please call the Commissioner of the Revenue's office at 757-890-3381 or visit the website for the Virginia Department of Taxation.