Rockbridge County Vehicle Decal License Tax and Exemptions

Article IV of chapter 25 of the county code imposes the decal tax. Section 25-97 sets "a single license tax of twenty-five dollars ($25.00)... on each and every motor vehicle, trailer, or semi-trailer for which a County decal is required", excepting farm-use motor vehicles exempt from personal property tax under section 25-22; the section was amended by the Ordinance of December 13, 2021 and again by the Ordinance of April 14, 2025 effective March 1, 2025, and the decal is permanent, replaced within 30 days when a vehicle is obtained. Residents of an incorporated town or city that issues its own tags or decals take the exemption (section 25-101(A)) - so Lexington's and Buena Vista's residents pay their cities instead. Section 25-101(B) exempts from the tax "any one (1) motor vehicle owned and used personally by any veteran who holds a current state motor vehicle registration card establishing that he has received a disabled veteran's exemption from the Division of Motor Vehicles and has been issued a disabled veteran's motor vehicle license plate as prescribed in Virginia Code §46.2-739, or... individuals on active military duty", with the condition that "any person... exempted from the payment of the license tax imposed herein shall nevertheless apply for and prominently display the County decal". A plated veteran is in any case outside a 46.2-752 fee by section 46.2-755(B).