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The Virginia General Assembly enacted the Personal Property Tax Relief Act (PPTRA) in 1998. Code of Virginia Section 58.1-3523 et. seq. provides relief of personal property taxes otherwise payable on the first $20,000 of value for qualifying vehicles.
The following requirements must be met to qualify for tax relief. The vehicle must be:
Motor homes, campers, trailers, and farm use vehicles do not qualify for tax relief.
Using the definitions as set forth in the Code of Virginia Section 46.2-100
The 2002 General Assembly also enacted HB 30, which requires the Department of Taxation to develop and implement, not later than January 1, 2003, a comprehensive Personal Property Tax Relief Act Compliance Program. The objectives of the program are:
HB 30 authorizes the tax commissioner to promulgate administrative guidelines to implement the PPTRA Compliance Program.
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.
The State of Virginia is currently paying a portion of your Personal Property Tax on qualifying vehicles.
It is very important that you certify that each vehicle is either personal use or business use on your City of Waynesboro Motor Vehicle Personal Property Return.
Important: If you do not certify that your vehicles are either business use or personal use each year at the times specified and anytime that we request this information, we will have no alternative but to not qualify your vehicle for the tax relief.
If, after reading this, you still are not sure if your vehicle is for business use or personal use, please give our office a phone call and we will determine the use of your vehicle based on the guidelines that we have been given and the actual individual facts per case.
If you have any questions, please contact the Commissioner of the Revenue's Office at 540-942-6610.