Goochland County Disabled Veteran Vehicle Tax Exemption

Goochland's own classification, section 13-10.11 of the county code, exempts "one motor vehicle owned and used primarily by or for a veteran of the Armed Forces of the United States or the Virginia National Guard who has been rated... with a one hundred (100) percent service-connected permanent and total disability", under both article X, section 6 of the Constitution of Virginia and section 58.1-3668. "Motor vehicle" means only a passenger car or a pickup or panel truck registered for personal use. A vehicle owned by a married person qualifies if either spouse is the qualifying veteran, but the section says the exemption "expires on the date of the disabled veteran's death and is not available for the veteran's surviving spouse", and it applies from acquisition or January 1, 2021, whichever is later (Ordinance 3178 of April 16, 2019, effective July 1, 2019; Ordinance 3972 of May 4, 2021). The 2026 personal property rate is $3.75 per $100 for the general class (PPTRA vehicles $2.99), with machinery and tools at $1.00, aircraft and boats at $3.75 and vehicles modified for handicap use at $2.00. The county prorates vehicles on acquisition, trailer and semitrailer and boat moves under section 13-10.2, so a vehicle bought mid-year is assessed from its acquisition date. The state's car-tax relief applies to the first $20,000 of a qualifying vehicle's value.