Personal Property Tax Relief Act

Due to legislative changes that took place in the 2016 session of the Virginia General Assembly, additional vehicles may now qualify for Personal Property Tax Relief (PPTR) from the Commonwealth of Virginia beginning in 2017.

Reclassifying Vehicles

The action by the General Assembly changed the registration requirements for personal use trucks with a gross weight between 7,501 and 10,000 pounds. As of January 1, 2017, for non-prorating localities like Cumberland County, these vehicles must be reclassified as pickups, require standard passenger license plates, and no longer qualify for truck license plates. This change will mostly affect owners of ¾-ton and ton pickup style trucks that are not used for business, but rather as personal vehicles.

Once you have successfully reclassified your vehicle with the Department of Motor Vehicles (DMV) as a pickup before January 1, 2017, it may then qualify for personal property tax relief in 2017. Contact the Cumberland County Commissioner of the Revenue office for details. The change does not apply to vehicles registered for business use. If your truck is registered for business use, no action on your part is required. You can reclassify your vehicle by calling DMV at 804-497-7100 or by visiting your local DMV customer service center.

For more information on PPTR, please call the Commissioner of the Revenue's office at 804-492-4280 or visit the website for the Virginia Department of Taxation.

Non-Qualifying Vehicles

Unsure if your vehicle qualifies for car tax relief?

If you can answer yes to any of the following questions, your motor vehicle is considered by state law to have a business use and does not qualify for Car Tax Relief.

  • Is more than 50% of the mileage for the year used as a business expense for federal income tax purposes or reimbursed by an employer?
  • Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax Purposes?
  • Is the cost of the vehicle expenses pursuant to Section 179 of the Internal Revenue Service Code?
  • Is the vehicle leased by an individual and the leasing company pays the tax without reimbursement from the individual?
  • Is the gross weight of the vehicle over 10,000 pounds?
  • Is the vehicle registered in a business name, Partnership, Corporation, or LLC (Limited Liability Company)?
  • Is the vehicle a motor home?