Essex County Virginia

Personal Property Tax Relief


 RESOLUTION #15-029

WHEREAS, the Personal Property Tax Act of 1998, 

Section 58.1-3523, et seq., (PPTRA), has been substantially
modified by the enactment of Chapter 1 of the Acts of
Assembly, 2004 Special Session 1, (Senate Bill 5005), and the
provisions of Item 503 of Chapter 951 of the 2005 Acts of
Assembly (the 2005 revisions to the 2004-2006 Appropriations
Act, hereinafter cited as the "2005 Appropriations Act");

WHEREAS, these legislative enactments require the
County to take affirmative steps to implement those changes,
and to provide for the computation and allocation of relief
provided pursuant to the PPTRA as revised;

WHEREAS, these legislative enactments provide for
the appropriation to the County, commencing in 2007, of a
fixed sum to be used exclusively for the provision of tax
relief to owners of qualifying personal use vehicles that are
subject to the personal property tax on such vehicles;

WHEREAS, Essex County enacted Section 15.140-143,
An Ordinance Implementing the 2004-2005 Changes to the
Personal Property Tax Relief Act of 1998, in response to
these legislative enactments;

WHEREAS, Essex County modified Section 15.1.142 of the above ordinance to apply relief to the first $20,000 of market value for ALL qualifying vehicles;

WHEREAS, the Commissioner of the Revenue has
received the amount of relief in the County's block grant
from the State and made a projection based upon the County's
historical growth in personal property tax values of the
level necessary to fully exhaust the PPTRA relief fund
provided to the County by the Commonwealth as called for in
the Ordinance; and,

WHEREAS, it is necessary to set by resolution the
Personal Property Tax Relief Percentage for the personal property tax billing of 2015;

NOW, THEREFORE, BE IT RESOLVED by the Essex County
Board of Supervisors that the Personal Property Tax Relief
Percentage be set at 45%46.5% of the first $20,000 of market value
for qualifying vehicles, in accordance with Section 15.140-143 of the County Ordinance adopted on February 14, 2006 and modified on July 9, 2013.

ADOPTED: This 8th day of September, 2015.

2016 tax relief--42.0%
2015 tax relief – 46.5%
2014 tax relief – 47.5%
2013 tax relief – 50.0%
2012 tax relief– 55.0%
2011 tax relief – 57.5%
2010 tax relief– 55.0%

Qualifying vehicles are those used predominantly for non-business purpose and owned or leased by natural persons. A vehicle is ineligible for the program if:

  • More than 50% of the mileage is used for business purposes; or 
  • If the vehicle has a gross weight of more than 7500 lbs.; or
  • Vehicle is registered under a business name; partnership; corporation; or LLC (Limited Liability Company); or
  • It is a Motor Home

***The tax relief is automatically applied to the first $20,000 of value of each qualifying vehicle.***