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Personal Property Tax Relief
Untitled Document
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 & Reductions

 Year  Percentage of Reduction Shown on Tax Bill
 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.

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.