CODE OF VIRGINIA

OTHER CLASSIFICATION FOR TAXATION OF CERTAIN TANGIBLE PERSONAL PROPERTY OWNED BY
CERTAIN ELDERLY AND HANDICAPPED PERSONS (§ 58.1-3506.1)

The governing body of any county, city or town may, by ordinance, levy a tax on
one motor vehicle owned and used primarily by or for anyone at least 65 years of
age or anyone found to be permanently and totally disabled, as defined in §
58.1-3506.3, at a different rate from the tax levied on other tangible personal
property, upon such conditions as the ordinance may prescribe. Such rate shall
not exceed the tangible personal property tax on the general class of tangible
personal property. For purposes of this article, the term motor vehicle shall
include only automobiles and pickup trucks. Any such motor vehicle owned by a
husband and wife may qualify if either spouse is 65 or over or if either spouse
is permanently and totally disabled. Notwithstanding any other provision of this
section or article, for any automobile or pickup truck that is (i) a qualifying
vehicle, as such term is defined in § 58.1-3523, and (ii) assessed for tangible
personal property taxes by a county, city, or town receiving a payment from the
Commonwealth under Chapter 35.1 of this title for providing tangible personal
property tax relief, the rate of tax levied pursuant to this article shall not
exceed the rates of tax and rates of assessment required under such chapter.

HISTORY: 1991, c. 646; 2004, Sp. Sess. I, c. 1.