Louisa County Vehicle License Tax Exemptions for Disabled Veteran and National Guard Plate Holders

Louisa County charges an annual vehicle license tax, $38.75 on a car or truck and $19.50 on a motorcycle, billed by the Treasurer and due December 5. Section 74-71(c) of the county code exempts, under the local options in section 46.2-752 of the Code of Virginia: Vehicles owned by disabled veterans who have received the special Disabled Veteran plates under section 46.2-739, one vehicle per veteran. Vehicles owned by members of the Virginia National Guard who have received Guard plates under section 46.2-744. The section sets no limit on the number. The state's mandatory rule in section 46.2-755(B) reaches only a veteran who holds both the Disabled Veteran plates and the DMV disabled veteran exemption, which takes limb loss, blindness, or a permanent and total rating. Louisa's text asks only for the plates, which DMV issues for any service-connected rating, so a veteran rated 10% with the plates also pays no license tax on one vehicle. Residents of the towns of Louisa and Mineral deal with the town for any town fee.