New Kent County Disabled Veteran Vehicle Tax Exemption

New Kent applies the statewide one-vehicle exemption on the veteran application: section 2 asks for the exempt vehicle's year, make, model and VIN. The vehicle may be owned by the veteran or the spouse, must not be leased, and must be used primarily by or for the veteran. Because the same form covers the home, a change of vehicle is what forces a new application, not the calendar year. The 2026 rate table classifies motor vehicles separately at $3.10 per $100 (the rate section 58.1-3506(B) of the Code allows on the first $20,000 of value; O-05-26 sets the same figure), with tangible personal property generally at $3.75, boats, campers and recreational vehicles at $3.25, aircraft at $0.75 and machinery and tools at $0.75. The Commissioner's page lists "Handicap Equipped Vehicles - EXEMPT" as a category of its own, so a vehicle specially equipped for a disabled owner is exempt from the vehicle tax regardless of rating. The state's car-tax relief applies to the first $20,000 of a qualifying vehicle's value.