PPTRA ( TAX RELIEF)

PPTRA stands for Personal Property Tax Relief Act.

This was instituted in 1998 by Governor Gilmore. It gives a certain percentage of reduction to every taxpayer as long as the conditions set forth are met.  For the past several years the reduction has been frozen at 70 % due to the State budget crisis. The reduction is automatically given through the county and is reflected on the tax ticket.  For tax year 2006 the reduction was 62% and beginning tax year 2007 the PPTRA percentage will be 63%.

The following is a list of requirements to receive the relief:

1.  The vehicle's gross weight must be 7500 lbs or under. This is determined at the DMV according to the type of vehicle and whether it is tagged to haul or pull.  If the taxpayer wishes to have the weight limit changed on the vehicle, they may do so through DMV and the change will go into effect the following January.

2.  The vehicle must be titled to an individual, not a business.   The vehicle cannot be used for business purposes more than 50 % of the total use of the vehicle or depreciated on a Sch.C or Sch. F for tax purposes. Business vehicle do not qualify for the PPTRA.

3.  If it is a leased vehicle, the leasor must provide the lessee's information such as the name, address, and social security number to the Commissioner's office in order for it to receive the PPTRA.

4.  Mobile Homes, Boats, Utility Trailers, and ATVs do not qualify for PPTRA. If the vehicle is a van, it must be no more than a ten (10) person vehicle, including the driver.

As new PPTRA Legislation requires:

The Commissioner office is required to certify as to the use of vehicles. If the vehicle is used for business more than 50% of the time it does NOT qualify for the PPTRA.

Please see the Commissioner's Office for the form to fill out to certify your vehicles to assure the continuance of the tax relief.

The Commissioner 's Office will visit each community, as advertised, to certify vehicle's use on Saturdays through the Spring.  This allows those who are not able to come to the courthouse to assure their vehicle gets certified correctly.