Carroll County Disabled Veteran Vehicle Tax Exemption

Carroll applies the statewide one-vehicle exemption - one motor vehicle owned by the veteran or the spouse and used primarily by or for a veteran rated 100% service-connected, permanent and total - through the Commissioner of the Revenue. The county's pages publish no separate vehicle exemption form or rule, and the code on eCode360 is behind a Cloudflare challenge no reader passed, so the state entries govern and the office at 276-730-3080 is the route. The 2026 personal property rate is $2.30 per $100. The county's rate table is unusual in publishing a depreciation-factor schedule for machinery and tools - 90% of cost for 2026 models stepping down to 30% for 2018 or older - and sets airplanes and data centers over $1 million at $1.00 and processing equipment at $2.00. The state's car-tax relief applies to the first $20,000 of a qualifying vehicle's value. The 2026 personal property bills were mailed with the second-half real estate bills and both are due December 7, 2026.