Personal Property Tax Relief, Classifications and Exemptions

Reviewing Personal Property Tax Accounts

It is important to review your vehicle personal property tax account information to ensure that your vehicles are properly qualified. If your vehicle is improperly qualified or you are uncertain whether your vehicle would be eligible for car tax relief because it is used part of the time for business purposes, contact the Chesterfield County Commissioner of the Revenue at 804-748-1281.

Qualify for Personal Property Tax Relief

Per the Code of Virginia §58.1-3524, personal property tax relief (PPTR) gives tax relief on the taxes due for the first $20,000 in assessed value on qualified personal vehicles. 

No relief is given on any assessment amounts over $20,000. For example, if the vehicle assessment is $26,000, tax relief will be given on the tax due on the first $20,000 and full tax will be due on the remaining $6,000. 

To qualify for personal property tax relief, visit the Citizen Portal or complete the Vehicle Usage Certification Form (PDF).

PPTR Vehicle Eligibility

Eligible Vehicles

The following vehicle are eligible for personal property tax relief:

  • Vehicles owned or leased by an individual that are predominately used for non-business purposes and have passenger license plates
  • Vehicles are automobiles, motorcycles, pickups and panel trucks registered with DMV with a gross weight of 10,000 pounds or less
  • Leased vehicles are eligible when the lessee is responsible for direct payment of the personal property tax by the terms of the lease agreement

Non-Eligible Vehicles

The following vehicle are not eligible for personal property tax relief:

  • Pickup or panel trucks with registered gross weight greater than 10,000 pounds
  • Owned or leased in the name of the business
  • More than 50% of the mileage for the year is for business purposes and is deducted for federal income tax purposes or reimbursed by an employer
  • More than 50% of the depreciation associated with the vehicle is deducted as a business expense
  • If the cost of the vehicle is expended pursuant to section 179 of the IRS Code (which requires 50% or greater business use)
  • The vehicle is leased by an individual and the leasing company pays the tax without reimbursement from the individual