Henrico County Reduced Vehicle Tax Rate for Certain Disabled Veterans
Henrico taxes one vehicle of a veteran with limb loss, blindness, or a permanent and total service-connected disability at $0.01 per $100 instead of $3.35. Its certificate adds a 100% and unemployability test to the permanent and total route.
Also called: car tax, reduced rate, personal property, one cent, amputee, blind.
Henrico uses the local option in Code of Virginia section 58.1-3506(A)(19). The approved rate schedule taxes disabled veterans' vehicles at $0.01 per $100 of assessed value, against $3.35 for cars, trucks, and motorcycles. The class is one motor vehicle owned and regularly used by the veteran. This is separate from the statewide exemption for one vehicle of a veteran rated 100% permanent and total, which is written at state level.
The veteran files the county's Veterans Certificate of Disability, signed by a veterans service officer, which prints the statute and three boxes: loss of sight, limb, or hand; loss of use of a limb or hand; or "a 100% service connected 'Permanent and Total' disability, and unable to engage in any substantial, gainful activity".
That third box is narrower than the statute. Section 58.1-3506(A)(19) covers a veteran "who is permanently and totally disabled as certified by the Department of Veterans Services" and names no percentage. The form's "unable to engage in any substantial gainful activity" test is borrowed from section 58.1-3506.3, which defines the term for the elderly and disabled vehicle rates in a different article. A veteran certified permanent and total by DVS should qualify without a separate showing about work. The limb and sight routes qualify at any rating. The form is dated February 2017.
Thresholds
Thresholds for Henrico County Reduced Vehicle Tax Rate for Certain Disabled Veterans
Gate
Rule
Permanent and total, as certified by DVS
One route in Code of Virginia § 58.1-3506(A)(19). The statute names no percentage. Henrico’s certificate asks for 100% and an inability to work, which the statute does not. The Henrico rate is $0.01 per $100 on one vehicle.
Or limb loss or blindness, at any rating
The other routes: loss, or loss of use, of one or both legs, an arm, or a hand, or blindness. The Henrico certificate lists these routes.
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Disclaimer
VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.