Carroll County, VA
 
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
[Adopted 9-13-2010]
A. 
Qualifying vehicles obtaining situs within the County during tax year 2010 shall receive personal property tax relief in the following manner:
(1) 
Personal use vehicles valued at $1,000 or less will be eligible for tax relief of 100%;
(2) 
Personal use vehicles valued at $1,001 to $20,000 will be eligible for tax relief of 51.92%;
(3) 
Personal use vehicles valued at $20,001 or more shall only receive tax relief of 51.92% on the first $20,000 of value; and
(4) 
All other vehicles which do not meet the definition of "qualifying" (business use vehicles, farm use vehicles, motor homes, etc.) will not be eligible for any form of tax relief under this program.
B. 
In accordance with Item 503.D.1, the entitlement to personal property tax relief for qualifying vehicles for tax year 2005 and all prior tax years shall expire September 1, 2006. Supplemental assessments for tax years 2005 and prior that are made on or after September 1, 2006, shall be deemed nonqualifying for the purpose of state tax relief, and local share due from the taxpayer shall represent 100% of the tax assessable.