Personal Property Tax Relief

Personal Property Tax Relief Act of 1998 (PPTRA)

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
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.