Commissioner of Revenue 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 %

2021 - 68.1% - 31.9%
2020 - 64.1% - 35.9%
2019 - 62.8% - 37.2%
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%