Buchanan County, VA Article XIV Personal Property Tax Exemption for Disabled Veterans

[Adopted 11-14-2007; amended in its entirety 6-7-2021]

§ 88-76 Motor vehicle owned by a disabled veteran and registered for personal use classified as separate class of property; exemption from taxation.

One passenger car, pickup truck or panel truck as defined in § 46.2-100 that is registered for personal use of a qualified disabled veteran is declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications as set forth in § 58.1-3506(A)(19). Furthermore, such motor vehicle of a qualified disabled veteran shall be exempt from taxation pursuant to the provisions of Virginia Code § 58.1-3668. The provisions of County Code § 88-77 are hereby repealed.

§ 88-77 (Reserved)