Knox County Wheel Tax: Disabled Veteran, Active-Duty and Low-Income Exemptions
Knox County's wheel tax is $36 a year. A veteran rated one hundred percent permanent and total, or a former prisoner of war, is exempt from all of it, and so is a service member on full-time active duty. A veteran VA certifies as totally disabled whose household income is $21,210 or less is exempt from $30 of it.
Also called: wheel tax, motor vehicle privilege tax, County Clerk, license plate, registration, affidavit, Code 58-1, 5-8-102, $36, active duty.
The wheel tax is Knox County's motor vehicle privilege tax, $36.00 a year on every motor vehicle and motorcycle, collected by the County Clerk with the registration. It is set by Knox County Code 58-1; voters approved the increase from $6 to $36 in a November 2004 referendum.
How to claim. Fill in the Clerk's Affidavit for Wheel Tax Exemption (the 2027 affidavit for current renewals) and bring it with the registration or renewal and the documents it lists. The Clerk's main office is in the Old Courthouse, 300 Main Street, (865) 215-2385, with satellite offices including West Knoxville and Farragut.
The exemptions a veteran can use, as the affidavit lists them:
One hundred percent permanent total disability from a service-connected cause, or a former prisoner of war, as VA determines it: the whole $36.00. This is the state exemption in 5-8-102; the affidavit asks for "DD214 Certificate or other appropriate VA related forms", but a DD-214 does not show a rating, so bring the VA letter. The affidavit does not list the third route in 5-8-102, a vehicle bought with a VA adapted-vehicle grant, which is exempt at any rating; see the Tennessee entry on the county motor vehicle privilege tax.
Active duty: the whole $36.00 for a member of the Army, Navy, Marine Corps, Air Force or Coast Guard on active duty, and for a reservist or Guard member called to full-time active duty in that year. Bring stationing orders showing full-time active duty. Unlike Montgomery County's, Knox County's exemption has no nonresident test and no once-a-year limit in the code.
Totally disabled with a low income: $30.00 of the $36.00 for an owner certified as totally disabled by the Social Security Administration or VA whose combined income, counting every owner of the vehicle, is $21,210 or less (the 2027 affidavit; the limit moves each year with the Social Security cost of living adjustment). Bring an award letter showing the disability. This route reaches a veteran VA has found totally disabled who is not one hundred percent permanent and total, such as one paid at the total rate through unemployability.
A gap in the code. Code 58-1 itself does not mention the disabled veteran exemption; it exempts what "general law" exempts, which is how 5-8-102 applies.
Thresholds
Thresholds for Knox County Wheel Tax: Disabled Veteran, Active-Duty and Low-Income Exemptions
Gate
Rule
One hundred percent permanent and total, service-connected
Section 5-8-102 exempts a veteran with one hundred percent permanent total disability from a service-connected cause, as VA determines it. It is recorded rather than enforced because a former prisoner of war, and a veteran whose vehicle came with a VA adapted-vehicle grant under 38 U.S.C. 3901, are exempt at any rating.
Permanence is part of the test
The section asks for permanent total disability. A one hundred percent rating VA expects to improve does not meet it.
Or a former prisoner of war, or an adapted-vehicle grant
Any former prisoner of war is exempt, and so is a vehicle bought with a VA grant under 38 U.S.C. 3901, whatever the rating.
Or on full-time active duty
Active-duty members of the armed forces, and reserve and Guard members called to full-time active duty, are exempt from the whole tax under Code 58-1.
The partial exemption has an income limit
An owner certified totally disabled by SSA or VA is exempt from $30 of the tax if combined owner income is $21,210 or less (2027 affidavit), adjusted yearly by the Social Security cost of living adjustment.
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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.