Powhatan County Reduced Vehicle Tax Rates for Disabled Veterans and Specially Equipped Vehicles

On April 6, 2026 the Board of Supervisors fixed the 2026 personal property rates by Resolution R-2026-23: personal property and business personal property at $3.60 per $100, machinery and tools at $3.60, disabled veteran and volunteer fire and rescue vehicles at $0.00001, and handicap-modified vehicles at $0.0001. The Treasurer's Tax Rates page carries the $3.60 classes and a "Specially Equipped Vehicles" line at $0.00 for 2024 through 2026, but no disabled veteran line, so the veteran's near-zero rate is cited from the minutes. Two routes lead to the reduced rates. Section 58.1-3506(A)(19) of the Code of Virginia lets a county classify one motor vehicle owned and regularly used by a veteran 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 as certified by the Department of Veterans Services; the veteran gives the Commissioner a written statement from that department that the classification and the service connection apply, and limb loss or blindness qualifies at any rating. Section 58.1-3506(A)(14) covers motor vehicles specially equipped to provide transportation for individuals with physical disabilities; the county's "Specially Equipped Vehicles Application" asks for the equipment installed and whether the vehicle is used more than 50% for business. The two routes are alternatives, and the disabled veteran class does not require a 100% rating. A veteran who meets the 100% permanent and total test instead uses the statewide one-vehicle exemption on the separate application.