Pulaski County Disabled Veteran Vehicle Tax Exemption

Pulaski County applies the statewide one-vehicle exemption through the Commissioner of the Revenue on the veteran application for tax year 2026: the form asks for the "qualifying vehicle to be exempted" by year, make and model and whether it "is used by or for the qualifying veteran", with the same VA letter, photo ID and proof of residence. The county's summary sheet states the rule: one motor vehicle is tax-exempt if owned and primarily used by or for a veteran of the U.S. Armed Forces or the Virginia National Guard with a 100% service-connected, permanent and total disability, effective January 1, 2021. The January 2026 county newsletter repeats the exemption and adds that the vehicle must be used by or for the veteran. The county's personal property rate is 2.350 per $100 for TY 2025 per the Department of Taxation's table; the state's car-tax relief applies to the first $20,000 of a personal-use vehicle. A veteran rated permanent and total on the basis of individual unemployability qualifies on the same footing as the real estate exemption.