Louisa County Vehicle Tax Exemption for Veterans with Limb Loss, Blindness, or Permanent and Total Disability

Louisa County has two vehicle exemptions for disabled veterans. The statewide one in section 58.1-3668, which the Commissioner's page and form describe: one passenger car, pickup, or panel truck owned by the veteran, jointly with the spouse, or by the spouse alone, used primarily by or for a veteran rated 100% service-connected, permanent, and total. The form is refiled only when the vehicle changes. The county's own, in section 70-239 of the county code, adopted in 2007 under the local option in section 58.1-3506(A)(19): "One motor vehicle owned and regularly used by a veteran who has either lost, or lost the use of, one or both legs, or an arm or a hand, or who is blind or who is permanently and totally disabled as certified by the department of veteran's affairs shall constitute a classification separate from other classifications of personal property, and shall be exempt from taxation as tangible personal property." That is a full exemption, not a reduced rate. Its routes are alternatives, so a veteran with an amputation, loss of use of a limb, or blindness qualifies at any rating, and the vehicle need not be a car or pickup. The state section now has the Virginia Department of Veterans Services certify the disability, with a written statement that it is service-connected; the county text predates that and names the federal department. Neither the page nor the application mentions section 70-239. A veteran in that class who is not rated 100% should write to the Commissioner of the Revenue citing it, with the DVS certification. The ordinary 2026 vehicle rate it saves is $2.07 per $100.