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Nelson County sets 2025 personal-property tax relief at 38%
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Summary
The Board adopted a resolution setting the 2025 Personal Property Tax Relief Act (PPTRA) percentage at 38% for qualifying vehicles; staff presented the statutory background and implementation details.
The Nelson County Board of Supervisors voted unanimously on April 8 to set the 2025 percentage for personal property tax relief at 38% for qualifying vehicles under the state Personal Property Tax Relief Act (PPTRA).
County Administrator Candice W. McGarry walked the Board through the statutory background and the mechanics of the PPTRA formula tied to a county-specific reimbursement amount established by the Commonwealth. McGarry said the recommended 38% rate was staff’s proposal for tax year 2025 and noted the resolution specifies qualifying-vehicle thresholds and that certain vehicle categories (business-use vehicles, farm-use vehicles, motorhomes) remain ineligible under state rules.
Board members discussed prior-year percentages and the fiscal mechanics; staff noted past fluctuation and that each percentage point of relief corresponds to roughly $40,000 in distribution in Nelson County. The Board approved Resolution R2025-28 setting the rate at 38% (motion by J. David Parr; second by Dr. Jessica L. Ligon; unanimous roll call 4–0).
Why it matters: the PPTRA percentage determines how much of the personal-property tax bill for eligible vehicles is relieved at billing time and affects both taxpayers and the county’s use of state reimbursement. Staff will apply the adopted percentage when generating 2025 tax levy calculations.