Portsmouth’s 2015 ordinance exempts one vehicle of a disabled veteran defined by limb loss, blindness, or permanent and total disability, but ties it to the statewide 100% exemption, so whether a veteran with limb loss below 100% qualifies is unclear.
Also called: car tax, personal property, vehicle tax, Portsmouth car tax, amputee, blind.
Section 35-9.1 of the Portsmouth City Code, adopted in 2015 and effective January 1, 2016, exempts not more than one motor vehicle owned and regularly used for personal use by an eligible disabled veteran. It defines the veteran in the words of Code of Virginia section 58.1-3506(A)(19): one who has 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. It then adds "and who therefore meets the requirements established in Code of Virginia, § 58.1-3668", and asks for a Department of Veterans Services statement confirming both that and a service connection.
The two do not fit together. Section 58.1-3668, as it has stood since 2021, is the statewide exemption for a veteran rated 100% service-connected, permanent, and total, and a 2022 amendment to the city section added that statute's rule that the exemption does not reach tax years before January 1, 2021. A veteran with limb loss or blindness who is rated below 100% meets the city's definition but not section 58.1-3668, and the ordinance does not say which controls. Such a veteran should apply with the DVS statement and ask for a written decision.
A switch to another vehicle needs a new application. If the veteran keeps the first vehicle, the exemption stays on it for that tax year and moves to the new one the next year.
Thresholds
Thresholds for Portsmouth Disabled Veteran Vehicle Tax Exemption
Gate
Rule
Permanent and total, service-connected
The ordinance’s permanent and total route, tied to Code of Virginia § 58.1-3668, which requires a 100% service-connected, permanent, and total rating.
Limb loss or blindness, unclear below 100%
The ordinance names loss, or loss of use, of a leg, arm, or hand, and blindness, but also requires meeting § 58.1-3668. Whether those routes qualify below 100% is not settled by the text.
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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.