Caroline County Reduced Vehicle Tax Rate for Veterans with Limb Loss, Blindness, or Permanent and Total Disability

Section 103-46.5 of the Caroline County Code, in effect since tax year 2019, taxes not more than one motor vehicle owned and regularly used by an eligible disabled veteran at 70% of the motor vehicle rate. The rates the Board of Supervisors confirmed on April 14, 2026 are $2.45 per $100 for that vehicle against $3.50 for ordinary personal property, so the saving on a $30,000 car is about $315 a year before state car-tax relief. An eligible disabled veteran is one who "has either lost, or lost the use of, one or both legs, or an arm or a hand, or who is blind, or who is permanently and totally disabled", with a service-connected disability: the class in section 58.1-3506(A)(19). The routes are alternatives, so limb loss or blindness qualifies at any rating. The veteran gives the Commissioner of the Revenue a written statement from the Virginia Department of Veterans Services, and applies again whenever the designated vehicle is bought, sold, replaced, or traded; the reduced rate does not move to a new vehicle by itself. Section 103-46.6(E) says a veteran who qualifies for the statewide exemption for a 100% service-connected, permanent, and total disability "shall not be eligible" for this rate. Such a veteran's one car is fully exempt under section 58.1-3668, and a second vehicle pays the ordinary rate.