Commissioner of Revenue<br>PP Tax Relief (PPTRA)

General Information

The Personal Property Tax Relief Act (PPTRA) of 1998 provides tax relief on the first $20,000 of assessed value for qualifying vehicles. This program is intended to provide a reduction in taxes based upon a percentage determined annually by the Commonwealth of Virginia.

Qualification Requirements

To qualify, a vehicle must...

  • Be a passenger car, pickup or panel truck weighing less than 10,000 pounds, or motorcycle; and
  • Be (i) owned by a natural person or (ii) leased by a natural person under a contract requiring such person to pay the tangible personal property tax or (iii) held in a private trust; and
  • Be used for non-business purposes

Qualification Restrictions

Motor homes, trailers and farm use vehicles do not qualify for the tax relief.

A vehicle does not qualify for PPTRA if...

  • More than 50% of the mileage for the year is used as a business expense for Federal Income Tax purposes or reimbursed by an employer; or
  • More than 50% of the depreciation associated with the vehicle is deducted as a business expense for Federal Income Tax; or
  • The cost of the vehicle is expensed pursuant to Section 179 of the Internal Revenue Service Code; or
  • The vehicle is leased by an individual and the leasing company pays the tax without reimbursement from the individual

Percentage of Relief (By Year)

Year -   Taxpayer % -   State %

2018 -       60.1% -         39.9%
2017 -       57.6% -         42.4%
2016 -       55.2% -         44.8%
2015 -       53.6% -         46.4%
2014 -       51.1% -         48.9%
2013 -       51.0% -         49.0%
2012 -       48.5% -         51.5%
2011 -       46.0% -         54.0%
2010 -       42.0% -         58.0%
2009 -       40.5% -         59.5%
2008 -       47.5% -         52.5%
2007 -       43.5% -         56.5%
2006 -       42.0% -         58.0%