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Treasurer > Tax Collection Information > Personal Property
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Personal Property

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 cost 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, beginning in 2006, a flat dollar amount will be distributed to the County from the State each year from which tax credits will be made to qualifying vehicles. 

As the base of qualifying vehicles grows each year, so the corresponding credit will decrease. This impact is evident in the table below starting in tax year 2006 displaying the actual PPTRA relief percentage.  Actual percentage is determined by April of the current physical year. 

  • 1998 12.5% refund (from the State) of tax amount paid
  • 1999 27.5% reduction shown on your tax bill
  • 2000 47.5% reduction shown on your tax bill
  • 2001 70% reduction shown on your tax bill
  • 2002 70% reduction shown on your tax bill
  • 2003 70% reduction shown on your tax bill
  • 2004 70% reduction shown on your tax bill
  • 2005 70% reduction shown on your tax bill
  • 2006 65.13% reduction shown on your tax bill
  • 2007 63.5% reduction shown on your tax bill