Isle of Wight County Vehicle Tax Exemption for Veterans With Limb Loss, Blindness, or a 100% Permanent and Total Rating

Section 15-22(b) of the Isle of Wight County Code, as amended in November 2024, exempts from the county personal property tax 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 either lost, or lost the use of, one or both legs, or an arm or hand, or who is blind or who has been rated by the U.S. Department of Veteran Affairs ... with a one hundred percent service-connected, permanent, and total disability". The routes are alternatives, so a veteran with limb loss or blindness qualifies at any rating, and the vehicle is exempt, not taxed at a reduced rate. Only a passenger car, pickup, or panel truck registered for personal use counts. The veteran gives the Commissioner of the Revenue a statement from VA that he or she meets the section and that the disability is service-connected. A vehicle owned by a married person qualifies where either spouse is the 100% veteran. The exemption ends at the veteran's death. To move it to another vehicle, the veteran applies first, and a newly bought vehicle is not covered until the application is made. The county's tax relief page describes the same benefit more narrowly. It asks for the statement from the Department of Veterans Services, in the words of Code of Virginia section 58.1-3506(A)(19), but then says the statement must show the disability "is 100% service-connected". Neither the county code nor section 58.1-3506(A)(19) asks for a 100% rating on the limb loss and blindness routes. A veteran with an amputation or blindness rated below 100% qualifies under section 15-22(b) and should cite it. The county's application, revised in September 2026, states the vehicle rule for the 100% veteran correctly: a vehicle owned by the veteran, jointly with the spouse, or solely by the spouse, used primarily by or for the veteran.