City of Fredericksburg Disabled Veteran Vehicle Tax Exemption

The city applies the statewide one-vehicle exemption: one passenger car, pickup or panel truck registered for personal use and owned by the veteran, owned jointly with the spouse, or owned solely by the spouse and used primarily by or for the veteran, is exempt from the personal property tax of $3.40 per $100 of assessed value. The city is a prorating locality, and it assesses vehicles at 90% of the NADA clean retail value, so the exemption removes both the tax and the prorated charge on a mid-year disposal. The application, on the Commissioner of the Revenue's form, requires a certification from the U.S. Department of Veterans Affairs that the disability is (a) 100% service-connected, (b) permanent, and (c) total, with the effective date of the rating, and declares under penalty of perjury that the vehicle is used by or for the veteran. The exemption runs from January 1, 2021 or the declaration date if later, and the veteran refiles only when the motor vehicle changes. The form and the city page do not mention individual unemployability; a veteran rated permanent and total on that basis should ask, since the Department of Veterans Services treats that rating as qualifying. File with the Commissioner of the Revenue, PO Box 644, 715 Princess Anne Street (540-372-1004).