If you are elderly or disabled, your Personal Property Tax may be reduced on one vehicle. This reduced rate is available to taxpayers qualified under the provisions of Code of Virginia, Title 58.1.3506 et. seq., and Virginia Beach City Ordinance #3232E. These provisions are as follows:
- You or your spouse were age 65 by December 31 of the previous year.
- You or your spouse were permanently and totally disabled by December 31 of the previous year.
- Your combined (husband and wife) annual income (including Social Security) may not exceed $29,500.
- Your combined (husband and wife) net worth may not exceed $70,000 (excluding principal residence and the land, not exceeding one acre, upon which it is situated). Each qualified applicant will receive a reduced tax rate of $3.00 per hundred dollars of assessed value on one vehicle owned or leased and used primarily by or for the applicant.
If you have any questions or would like to apply, please contact the Commissioner of the Revenue.
You may provide the information and/or documentation requested on the Elderly/Disabled Tax Relief Form
and return it to the Commissioner of the Revenue. You will be contacted to schedule an appointment.
Hours of Operation: Monday - Friday, 8 a.m. - 5 p.m.