Handicapped/Disabled Veteran Motor Vehicle Tax
Effective January 1, 1994, pursuant to City Ordinance #4553-93, the City of Newport News began levying the motor vehicle of a physically handicapped individual at the rate of one dollar ($1.00) on every one hundred dollars ($100.00) of the assessed value.
Effective January 1, 1994, pursuant to City Ordinance #4563-94, the City of Newport News began levying, not more than one motor vehicle owned by and regularly used by a disabled veteran, at the rate of one dollar ($1.00) on every one hundred dollars ($100.00) of the assessed value.
The following is offered to assist you in the conditions you must meet to qualify for the tax reduction.
Motor vehicles shall be adapted with one or more of the following devices:
- Power door operators
- Hand controls
- Lifts or ramps for wheelchairs or scooters
- Special restraints systems for wheelchairs
- Raised door and roof to allow wheelchair entry
- Special steering devices, such as, but not limited to "tripins" or "V grips"
- Driving aids such as, but not limited to, touch pads, low effort power steering, power steering back up, power parking brake or electronic directional signals
- Roll cages
- In addition to the above listed criteria, § 40-220.8 (b) requires the motor vehicle to have disabled parking license plates issued by the Department of Motor Vehicles. Handicap Placards do not qualify.
Taxpayers may send a letter from the company who modified the vehicle or present the vehicle to the appropriate persons at the Office of the Commissioner of the Revenue for physical inspection.
Pursuant to Section 6(a)(8) of Article X of the Constitution of Virginia, there is hereby exempted from taxation a single motor vehicle owned and used primarily by or for a veteran of the armed forces of the United States or the Virginia National Guard who has been rated by the United States Department of Veteran Affairs, or its successor agency, pursuant to federal law, to have a one hundred (100) percent service-connected, permanent and total disability. For purposes of this subdivision, the term “motor vehicle” shall include only automobiles and pickup trucks.
Any such motor vehicle owned by a married person may qualify if either spouse is a veteran who is one hundred (100) percent disabled pursuant to this subdivision.
This exemption shall be applicable on the date the motor vehicle is acquired or January 1, 2021, whichever is later, but shall not be applicable for any time prior to January 1, 2021.
To qualify for the Disabled Veteran exemption please complete the Veteran Exemption Qualification Application (PDF). You can submit via email at PP@nnva.gov, complete online or mail it in. You must also submit a copy of the veteran’s summary of benefits letter.
If you have already qualified for exemption on one motor vehicle and still retain ownership of this exempt vehicle, you are not able to apply for exemption on a new motor vehicle until January-February of the following tax year.
If you have any questions, you may call 757-926-8657.