Personal Property Tax Relief Act

Compliance Program Guidelines

 The 2005 General Assembly capped the total cost of car tax relief for the Commonwealth at $950 million. Each locality's share of $950 million is based upon car tax relief reimbursements from the Commonwealth to the locality for tax year 2004. The amount of car tax relief for qualifying vehicles in the County of Rockbridge is based upon total tax relief received from the Commonwealth divided by the total tax on qualifying vehicles in the County of Rockbridge. Effective September 1, 2006, tax relief reimbursement from the Commonwealth for calendar years 2001-2005 has been depleted. All delinquent personal property accounts now require the taxpayer to pay 100 percent of the original tax, plus accrued penalties and interest.

To qualify for tax relief on passenger cars, motorcycles and pickup or panel trucks having a registered gross weight of less than 7,501 pounds, a vehicle must:

* be used by an individual or leased by an individual under a contract requiring the individual to pay the personal property tax; AND,
  * be used less than 50% for business purposes.

Motor homes, trailers and farm use vehicles do not qualify for tax relief.
The tax on the first $20,000 of assessed value of your qualifying vehicle, has been reduced for the tax year.