Miscellaneous

Norfolk Disabled Veteran Vehicle Tax Exemption

Norfolk exempts one vehicle of a veteran who meets the statewide 100% permanent and total test. Its page borrows the limb loss and blindness wording of a separate state option the city has not adopted, so those veterans below 100% get nothing extra.

Also called: car tax, personal property, vehicle tax, Norfolk car tax.

For: Veteran or service member.

Where it applies

Written for the jurisdictions listed here.

Section 24-3 of the Norfolk City Code taxes vehicles at $4.33 per $100 and exempts "a single motor vehicle owned and regularly used by a disabled veteran, or the spouse of such a veteran, who meets all the requirements of Code of Virginia § 58.1-3668". That is the statewide exemption for a veteran rated 100% service-connected, permanent, and total. The Commissioner of the Revenue administers it. The Commissioner's page describes the exemption in the words of a different statute. It says it is available to a veteran "who has either lost the use of one or both legs, an arm or a hand, or who is blind or permanently and totally disabled, and the disability is certified by the Department of Veterans Affairs as 100% service connected". Those routes come from Code of Virginia section 58.1-3506(A)(19), which lets a locality set a lower rate for that class at any rating. Norfolk's code has no such class. The practical rule in Norfolk is the 100% permanent and total test, and a veteran with limb loss or blindness rated below 100% pays the ordinary rate.

Thresholds

Thresholds for Norfolk Disabled Veteran Vehicle Tax Exemption
GateRule
100% permanent and totalOne vehicle owned and regularly used by the veteran or spouse, where the veteran meets Code of Virginia § 58.1-3668: 100% service-connected, permanent, and total. One path is a VA rating of 100% that is service-connected, permanent, and total.
Permanent and total on the 100% pathThe 100% rating has to be permanent and total. A 100% rating VA has not made permanent does not meet this path.
Individual unemployabilityThe other path is a total disability rating based on individual unemployability that VA has also rated permanent and total.
Permanent and total on the unemployability pathIndividual unemployability qualifies on this path only when VA has rated the disability permanent and total.

Sources

Updated

Last updated .

Request an update

Out of date, a broken link, or something else wrong? Say what you found, and an editor checks it against the official source.

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.