Rockbridge County Disabled Veteran Vehicle Tax Exemption

Rockbridge applies the statewide one-vehicle exemption through the Commissioner of the Revenue: one motor vehicle owned and used primarily by or for a veteran rated 100% service-connected, permanent and total is exempt. The county's pages publish no separate vehicle-exemption form or rule, so the state entries govern and the office at 540-463-3431 is the route. The county's Disabled Veterans Personal Property Tax Exemption page quotes the constitutional provision - one vehicle owned and used primarily by or for such a veteran, with a married person qualifying if either spouse is the rated veteran. The 2026 personal property rate is $4.25 per $100 on the vehicles of section 58.1-3503(A)(3)-(5), (9) and (10) - automobiles, lighter trucks, specially equipped vehicles, motorcycles, mopeds, ATVs, off-road motorcycles, campers and recreational vehicles - with the same $4.25 on other property excluding mobile homes (the Commissioner's Personal Property Tax page; the TY 2025 state table records the same 4.250). Assessment uses the January 1 Eastern Edition J.D. Power value. Section 25-24 requires vehicles acquiring a situs or transferred to be filed within 30 days, with a $15 late-filing penalty capped as the statute allows. Personal property taxes are due October 5 each year. The state's car-tax relief applies to the first $20,000 of a qualifying vehicle's value.