Personal Property Tax Relief Act

PPTRA (Personal Property Tax Relief Act) is given to vehicles that are for personal use. Qualifying vehicles are as follows:

    • Automobiles, motorcycles, and trucks with a gross weight of 7500 pounds or less; and
    • Owned or leased by natural persons who are responsible for the payment of the personal property tax; and
    • Used less than 50% for non-business purposes.

    Non-Qualifying Vehicles are as follows:

    • Any other vehicle not listed above and trucks with a gross weight greater than 7500 pounds; or
    • Owned or leased in the name of a business; or
    • Used in a business and matching ANY of the following items:
      • More than 50% of the mileage for the year is for business purposes and is deducted for Federal Income Tax purposed or reimbursed by an employer; or
      • More than 50% of the depreciation associated with the vehicle is deducted as a business expense; or
      • The cost of the vehicle pursuant to 179 of the Internal Revenue Service Code (which by definition requires 50% or greater business use)
    Note: When truck tags are placed on a motor vehicle for the uses of pulling or hauling, this causes the weight of the vehicle to go over 7500 pounds and in turn disqualifying the vehicle for tax relief.

    As stated above, the tax relief is given to motor vehicles which fall under the "Qualifying" category. The relief is also only given up to the first $20,000.00 of value for Personal vehicles. Vehicles that are assessed $1,000.00 and under will be eligible for 100% tax relief.