The Personal Property Tax Relief Act of 1998 provides tax relief on the first $20,000 of the assessed value for qualified passenger cars, motorcycles, and pickup or panel trucks having a registered gross weight of less than 7,501 pounds.

To qualify, a vehicle must:

• be owned by an individual or leased by an individual under a contract requiring the individuals to pay the personal property tax; AND
• be used 50% or less for business purposes.

Motor homes, trailers and farm use vehicles do not qualify for 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 expensed 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?

For qualifying vehicles valued at $1,000 or less, your obligation to pay this tax has been eliminated.
Contact the Commissioner of the Revenue or Treasurer for assistance.

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Mobile home tax relief is available for elderly and disabled applicants that are sixty-five (65) years of age or totally disabled. Applicants must be on file on or before April 30th of each year. An application may be obtained via download or by contacting the Commissioner of the Revenue.

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Real Estate Tax Relief for the Elderly and Disabled

Real Estate Tax Relief for the elderly and disabled provides relief from paying real estate taxes. You may be granted full relief or partial relief, depending upon your income and other criteria outlined below. 

• You must be a Newport News resident and own your home with your name on the deed.
• You must be 65 or older by December 31 of the prior calendar year or have a 100% total and  permanent disability determined by Social Security, Veterans Administration, Railroad Retirement Board or notarized affidavits from two medical doctors licensed in the Commonwealth of Virginia.
• Your combined gross annual income must meet the following income guidelines.  As of December 31, if your annual gross income was $31,931 or less, you may qualify for full relief. If your income was $31,932 to $50,000, you may qualify for partial relief up to $1,100 if your tax bill exceeds two and one-half percent of annual gross income.  For partial relief, you may also choose to defer any tax not granted relief.
• The value of homeowner assets cannot exceed $200,000 the year before you apply for relief.  Assets include checking and savings accounts, certificates of deposits, saving certificates, Individual Retirement Accounts, annuities, stocks and bonds, automobiles, boats, recreation vehicles, life insurance, non-exempt real estate property and the like.

An application may be obtained via download or by contacting the Commissioner of the Revenue.

• Information and Instructions are available here.
• You may apply for tax relief beginning January 1 until August 31 each calendar year.
• If you were granted tax relief last year, you will receive an application for tax relief in the mail in January of each calendar year. 
• You may request that an application be mailed to you by calling (757) 926-3535.
• You may also pick up an application at our two locations.  At our main office of the Commissioner of the Revenue at 2400 Washington Ave and at our satellite office at 12912 Jefferson Ave in Newport News.
• A notarized, completed and signed application for real estate tax relief should be delivered to the following office location starting January 1 but no later than August 31 of each calendar year.

• Newport News residents may also drop off their notarized, completed and signed application at our Commissioner of the Revenue's satellite office at 12912 Jefferson Avenue in Newport News.
• A representative from the Office of the Commissioner of the Revenue will determine if you are eligible for tax relief.  We can also help you if you need assistance completing your annual application for tax relief and will notarize your application for tax relief free of charge.
• If you have any questions regarding this information, please call our office at (757) 926-3535 or email us at commish@nngov.com.

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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:

HANDICAPPED
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

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.

DISABLED VETERAN
A disabled veteran, means any veteran who has either lost, or lost the use of, one or both legs, or an arm, a hand, or who is blind, or who is permanently and totally disabled as certified by the Department of Veterans' Affairs.

• Veterans must provide a written statement to the Commissioner of the Revenue from the Department of Veterans’ Affairs and complete the below Veterans Certificate of Disability.
• Disability must be classified as service connected by the Veterans' Affairs.

The Veterans Certificate of Disability, with instructions included, can be downloaded for printing.

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