Powhatan County Disabled Veteran Vehicle Tax Exemption

Powhatan County applies the statewide one-vehicle exemption through the Commissioner of the Revenue: one automobile or pickup owned by the veteran, the spouse, or both, and used primarily by or for the veteran, is exempt from the county personal property tax. The county's "Disabled Veteran Personal Property Exemption Application" asks for the make, model, color and VIN of the vehicle and a certificate or letter from the Department of Veterans Affairs showing a 100% service-related disability, and it attests that the vehicle "is used by or for the qualifying veteran". It is filed with the same office as the real estate application. Assessment. The county values vehicles on the January 1 J.D. Power official used car and older car guides, using the "Clean Loan" value, and has prorated personal property (except boats and jet skis) since January 1, 2013, so a vehicle moved in or out of the county mid-year is taxed by the month. The 2026 rate for cars and trucks is $3.60 per $100 of assessed value, unchanged since 2024 by Resolution R-2026-23. A qualifying vehicle is taxed at the reduced disabled veteran rate instead - see the county's reduced vehicle rates entry. The state's car-tax relief applies to the first $20,000 of value on a vehicle used 50% or less for business. A veteran rated permanent and total on the basis of individual unemployability qualifies on the same footing as the real estate exemption.