Smyth County Disabled Veteran Vehicle Tax Exemption

Smyth County applies the statewide one-vehicle exemption through the Commissioner of the Revenue on the "2025 Disabled Veteran Personal Property Application": one motor vehicle owned and used primarily by or for a veteran rated 100% service-connected, permanent and total, which "may be joint titled with spouse". The same rating rule as the real estate form applies - the Summary of Benefits is required and a rating paid at the 100% level for unemployability qualifies - and the form warns that the exemption "is only eligible for property owned on or after January 1, 2021, in conjunction with rating effective date". The office takes the application and documentation by email at [email protected]. The county's Personal Property Tax page records the 2025 rates - $2.30 per $100 for personal property, $1.40 for airplanes, $1.55 for machinery and tools, $0.40 for merchants capital and $0.59 for mobile homes used as residences - and the FY2027 tax-rate resolution adopted in the June 18, 2026 minutes carries the same $2.30, $1.40, $1.55 and $0.40 forward for July 1, 2026 through June 30, 2027, with the PPTRA relief rate set at 36% on the Commissioner's recommendation. The page also states plainly that, unlike the real estate exemption, the vehicle exemption "does not have a surviving spouse benefit. This benefit expires upon the death of the qualifying Veteran." The state's car-tax relief applies to the first $20,000 of a qualifying vehicle's value. Taxes fall due December 5.