Tax Relief / Exemptions
The Virginia Personal Property Tax Relief Act of 1998 provides tax relief for personal use passenger cars, motorcycles, and pickup or panel trucks having a registered gross weight of 10,000 pounds or less. Motor homes, trailers and farm use vehicles do not qualify. A qualifying vehicle cannot be used over 50% for business purposes. For additional information on this tax relief, citizens may refer to the Personal Property Tax Relief Pamphlet below or find information on the Virginia Department of Motor Vehicles website.
To qualify, a vehicle must:
- Be owned by an individual or leased by an individual under a contract requiring the individual to pay the personal property tax.
- Be used 50% or less for business purposes.
Business Use Questions
If you can answer yes to any of the following questions, your motor vehicle is considered by state law to have a business use and does not qualify for car tax relief:
- Is more than 50% of the mileage for the year used as business expense for federal income tax purposes or reimbursed by an employer?
- Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for federal income tax purposes?
- Is the cost of the vehicle expensed pursuant to Section 179 of the Internal Revenue Service Code?
- Is the vehicle leased by you and the leasing company pays the tax without reimbursement from you?
2023 Real Estate Tax Relief Applicants: Increased Qualifying Levels for Income and Networth
The Commissioner of the Revenue and Board of Supervisors have worked together to provide greater opportunity to qualifying applicants for real estate tax relief. On July 7, 2022, the Board of Supervisors approved increases for applicants to qualify for Real Estate Tax Relief for the Elderly and Disabled for Tax Year 2023. The total household income level increased from $35,000 to $45,000 and net worth from $100,000 to $125,000 (excluding the dwelling and one acre). Qualifying applicants may receive up to a $1,000.00 deduction from their real estate taxes. Applications are available in the Commissioner of the Revenue’s Office or please contact our office to have one mailed to you. All applicants must be a permanent resident of Surry County. New applicants must have their application notarized and are due by May 1, 2023.