The Personal Property Tax Relief Act of 1998 (PPTRA) established a statewide program to provide relief to owners of personal use motor vehicles. The 1998 act envisioned a five year phase-in of relief expressed as a percentage of the bill related to the first $20,000 of personal use vehicle value. As costs soared the relief percentage was frozen at 70% in 2001.
Due to these soaring costs, the 2004 General Assembly capped the PPTRA state reimbursement amounts at $950 million and shifted the growing cost to the localities. Changes made to the tax relief statutes dictate that a flat dollar amount is distributed to the county from the state each year from which tax credits will be made to qualifying vehicles.
Credits and Reductions
Year
Percentage of Reduction Shown on Tax Bill
2025
44.69%
2024
44.79%
2023
56.10%
2022**
83.30%
2021
52.28%
2020
52.60%
2019
54.55%
2018
55.97%
2017
56.14%
2016
58.07%
2015
58.40%
2014
60.40%
2013
61.34%
2012
65.54%
2011
66.38%
2010
69.89%
2009
60.84%
2008
63.47%
2007
63.50%
2006
65.13%
2005
70.00%
2004
70.00%
2003
70.00%
2002
70.00%
2001
70.00%
2000
47.50%
1999
27.50%
1998*
12.50%
*In 1998, the 12.5% was a refund from the state of the tax amount paid.
**In 2022, due to an unprecedented rise in vehicle values and assessments, the Board of Supervisors approved additional County relief for personal use vehicles.
As the base of qualifying vehicles fluctuates each year, the corresponding credit will change accordingly. This impact is evident in the table above starting in tax year 2006, which displays the actual PPTRA relief percentage. Actual percentage is determined by April of the current fiscal year.
For More Information
If you need any assistance, please contact the Treasurer’s Office at 540-772-2056.
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