                                 CODE OF VIRGINIA

OTHER CLASSIFICATION FOR TAXATION OF CERTAIN TANGIBLE PERSONAL PROPERTY OWNED BY
CERTAIN ELDERLY INDIVIDUALS AND INDIVIDUALS WITH DISABILITIES (§ 58.1-3506.1)

The governing body of any locality may, by ordinance, levy a tax on one motor
vehicle owned and used primarily by or for anyone at least 65 years of age or
anyone found to be permanently and totally disabled, as defined in §
58.1-3506.3, at a different rate from the tax levied on other tangible personal
property, upon such conditions as the ordinance may prescribe. Such rate shall
not exceed the tangible personal property tax on the general class of tangible
personal property. For purposes of this article, the term motor vehicle shall
include only automobiles and pickup trucks. Any such motor vehicle owned by
married individuals may qualify if either spouse is 65 or over or if either
spouse is permanently and totally disabled. Notwithstanding any other provision
of this section or article, for any automobile or pickup truck that is (i) a
qualifying vehicle, as such term is defined in § 58.1-3523, and (ii) assessed
for tangible personal property taxes by a county, city, or town receiving a
payment from the Commonwealth under Chapter 35.1 (§ 58.1-3523 et seq.) for
providing tangible personal property tax relief, the rate of tax levied pursuant
to this article shall not exceed the rates of tax and rates of assessment
required under such chapter.

HISTORY: 1991, c. 646; 2004, Sp. Sess. I, c. 1; 2020, c. 900; 2023, cc. 148,
149.