Wise County Disabled Veteran Vehicle Tax Exemption

Wise County applies the statewide one-vehicle exemption - one motor vehicle owned and used primarily by or for a veteran rated 100% service-connected, permanent and total - through the Commissioner of the Revenue on the "Tax Relief Application for Vehicles 100% Service-Connected Disabled Veterans". The application asks for the vehicle's year, make, model, VIN and tag number, states that the "vehicle must be owned and regularly used by veteran", and "must be filed by April 1"; the exemption "is granted on an annual basis and a new application must be filed each year", unlike the real estate exemption. The county code's own classification, section 19-12.1 (Ord. No. 3-1998, May 14, 1998), declares "one (1) automobile of a qualified veteran" a separate class of property and levies a tax "not to exceed that applicable to the general class of tangible personal property" - an older, narrower treatment that cites former section 58.1-3506(A)(17). Since the 2019-2021 rewrites the operative rules are section 58.1-3506(A)(19) for the limb loss and blindness class and section 58.1-3668 for the one-vehicle exemption; a veteran in the limb loss or blindness class qualifies at any rating with a written statement from the Department of Veterans Services. The 2026 personal property rate is 1.650 per $100 for TY 2025 per the Department of Taxation's table, and the state's car-tax relief applies to the first $20,000 of a qualifying vehicle's value.