Smyth County Vehicle License Fee and Exemptions

Section 44-88 of the county code (Ordinance of June 10, 2014) sets "an annual license fee of $25.00" on every automobile or truck and "$10.00" on every motorcycle. The license year runs April 15 through April 14 of the succeeding year, with the license required on or before April 15 (section 44-90), and the tax is prorated - one-half when first assessable on or after October 15 and one-third on or after January 15 (section 44-91). Residents of the towns of Marion and Chilhowie receive a credit for the license taxes those towns impose (section 44-87). Section 44-89(a) exempts from the license tax "any one motor vehicle owned and used personally by any disabled veteran, as defined in Code of Virginia, § 46.2-100"; the Board "shall prescribe application forms for this exemption which shall parallel the requirements of Code of Virginia, § 46.2-739, as amended, and such application shall be considered for approval by the board". A veteran carrying DMV disabled veteran plates is in any case outside a 46.2-752 fee by section 46.2-755(B). The county's pages publish no vehicle license amount of their own; the code sections are the source. The FY2027 budget books motor vehicle license revenue at $455,000.