Botetourt County Disabled Veteran Vehicle Tax Exemption

Botetourt County applies the statewide one-vehicle exemption through the Commissioner of the Revenue: one passenger car, pickup or panel truck registered for personal use, owned and used primarily by or for the veteran (or owned by a married couple of whom either spouse is the veteran), is exempt from the county personal property tax. The 2026 vehicle rate is $2.71 per $100 of assessed value, unchanged from 2025 by Resolution 26-05-08; general personal property pays $2.94 and machinery and tools $2.00 per $100. Vehicles are assessed on the J.D. Power (NADA) loan value as of January 1 and prorated for the months a vehicle sits in the county. The county's Personal Property page carries a "Veteran Vehicle Tax Relief" section. It cites section 58.1-3668, requires the vehicle to be owned and primarily used by the veteran (or the veteran and spouse), limits it to one vehicle, and states that the exemption "only applies to living veterans. Not surviving spouses", which is what section 58.1-3668(C) provides - the exemption expires at the veteran's death and is not available to a surviving spouse. The page does not say what proof the Commissioner takes; ask the office at 540-928-2050. Botetourt County sets no separate tax class for the vehicle of a veteran with limb loss, blindness, or a certified permanent and total service-connected disability, the local option in section 58.1-3506(A)(19) of the Code of Virginia; a veteran in that class who does not meet the 100% test pays the ordinary $2.71 rate, less the state car-tax relief.