Accomack County Disabled Veteran Vehicle Tax Exemption

Section 82-67 of the Accomack County Code exempts one motor vehicle - automobiles and pickup trucks only - owned and used primarily by or for a veteran of the Armed Forces or the Virginia National Guard rated 100% service-connected, permanent, and total, from the personal property tax, effective when the vehicle is acquired or January 1, 2021, whichever is later. A motor vehicle owned by a married person qualifies if either spouse is the qualifying veteran. The county's Application for 100% Service-Connected Disabled Veteran Vehicle Tax Exemption asks for the vehicle's year, make, model, last six digits of the VIN and title number, and the VA certification; the county's page adds that leased vehicles and motorcycles do not qualify, and that the exemption expires at the veteran's death and is not available to a surviving spouse, which is what section 58.1-3668(C) of the Code of Virginia provides. Rates. The 2026 personal property rate is $3.72 per $100 of assessed value in every district except Chincoteague at $3.63, adopted with the FY2026-2027 budget on April 8, 2026. Vehicles are assessed as of January 1 and the county prorates personal property for vehicles that move in or out during the year, so the exemption is prorated on the same months. The state's car-tax relief applies to the first $20,000 of a personal-use vehicle valued up to $20,000 at 29%. A veteran rated permanent and total on the basis of individual unemployability qualifies; the county's own vehicle application says so in terms.