Elderly & Disabled Personal Property Vehicle Tax Relief

​​​​​​​Applications for personal property vehicle tax relief are accepted in the office of the Commissioner of Revenue, Municipal Center, Building 1, by appointment only from February 1 through June 30. Individuals must meet income and net worth limitations to qualify.  
 
The tax relief is available to taxpayers qualified under provisions of the Code of Virginia, Title 58.1.3506 et. seq., and Virginia Beach city ordinance. Qualified elderly or disabled individuals may receive a reduction of the personal property tax on one vehicle. These provisions are as follows:
 
  • The owner or spouse was age 65 by December 31 of the previous year;
OR
  • ​The owner or spouse was permanently and totally disabled by December 31 of the previous year;
AND 
  • Combined (husband and wife) gross annual income (including Social Security) may not exceed $29,500;
  • 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.

​Please contact the Taxpayer Assistance Division with questions or clarification of application instructions.


Contact Information