Fairfax County Reduced Vehicle Tax Rate for Certain Disabled Veterans

This is a Fairfax County program. The Board of Supervisors adopted a vehicle tax rate of $0.01 per $100 of assessed value on one motor vehicle owned and regularly used by a qualifying disabled veteran, under Code section 58.1-3506(A)(19). The board can revisit the rate in the annual budget. It is not a statewide exemption. Fairfax says the veteran has to meet that statute and must not be eligible for the motor vehicle tax exemption the state already authorizes. A veteran who qualifies for the statewide one-vehicle exemption uses that exemption instead of this rate. The county page requires VA documentation of a 100% service-connected, permanent, and total disability and loss, or loss of use, of one or both legs, or an arm or a hand, or blindness. The county's documentation rule is narrower than the statute it adopts. Section 58.1-3506(A)(19) is a list of alternatives: a vehicle of a veteran "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 as certified by the Department of Veterans Services". It asks for no 100% rating, and limb loss or blindness qualifies on its own. Fairfax's page joins the rating and the limb loss with "and". Read literally, it excludes the veteran the class most plainly covers here, one with an amputation or blindness who is rated below 100% and so cannot use the statewide exemption. That veteran should apply and cite the statute's wording. One vehicle per qualifying veteran. The veteran needs to apply once, and has to contact the county to move the rate to a different vehicle. Co-ownership does not block the rate. A vehicle owned only by a spouse or a surviving spouse does not get it. Apply to Fairfax County Tax Administration. The same form covers this rate and the statewide vehicle exemption. The office decides which one fits.