Tax & Fee Exemptions

There are several situations that could exempt an individual from having to pay Personal Property tax or license fees for their vehicle. These are as follows:

• Military personnel whose home of record is not Virginia: The exemption applies to all vehicles owned or leased by the service member and/or the spouse of the service member. The service member must present proof of his/her home of record (LES or Statement from Commanding Officer) every year in order to qualify for the exemption.
• Vehicles with Disabled Veterans tags: Exempt from vehicle license fees only
• Vehicle with Prisoner of War tags: Exempt from vehicle license fees only
• Farm Vehicles: Exempt from vehicle license fees only
• Certain non-profit organizations *Please contact our office to see if your non-profit’s vehicle may be exempt*
• Permanent Antique and Vintage Plates: Exempt from both personal property tax and vehicle license fees
• National Guard members: 50% discount on vehicle license fees only

Personal Property Tax Exemption for Disabled Veterans

The Constitution of Virginia [Article X, Section 6(a)(8)] and Virginia Code §58.1-3668 was amended effective January 1, 2021 to establish the exemption from taxation one motor vehicle owned and used primarily by or for any Veteran of the Armed Forces or Virginia National Guard who meets the following:

• Veteran must have been rated by the US Department of Veterans affairs or its successor agency pursuant to federal law with a 100% service-connected and permanent AND total disability.
• The one motor vehicle includes only a passenger car or a pickup or panel truck that is registered for personal use.
• Any such motor vehicle owned by a married person may qualify if either spouse is a Veteran of the Armed Forces or Virginia National Guard who is 100% service-connected, totally, and permanently disabled.
• This exemption shall be applicable beginning on the date the motor vehicle is acquired or January 1, 2021, whichever is later, and shall not be applicable for any period prior to January 1, 2021.
• Leased vehicles and vehicles owned by a business will not qualify.

To receive an exemption, complete and submit the APPLICATION with the supporting documentation required.

Personal Property Tax Relief Act of 1998

All qualifying vehicles in the County automatically receive personal property tax relief for up to $20,000 worth of personal property value. This discount is automatically calculated into your bill. The percentage of tax discount is calculated yearly based on the number of cars registered within Albemarle. The table below displays our personal property tax relief rates by year.

The following items of personal property do not qualify for tax relief:

• Vehicles used for business purposes (if more than 50% of mileage is used as business expense or more than 50% of depreciation with the vehicle is deducted)
• Motor Homes
• Mopeds
• Boats
• Trailers
• Farm Use Vehicles
• Any vehicle with a gross weight of 10,001 lbs. or more on the DMV’s records

This is the only tax relief available for personal property tax. It is automatically calculated into your bill. Albemarle County does not offer tax reduction based on vehicle mileage.

If your vehicle is improperly qualified or you are uncertain whether your vehicle would be eligible, contact us at 434-296-5852, or by email to albemarlecountyfinance@albemarle.org.

Contact

For more information you can contact the Office of Revenue Administration-Assessments at the information below:

• Phone: 434-296-5852
• Email: albemarlecountyfinance@albemarle.org