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Personal Property Tax Relief

Does Your Vehicle Qualify for Personal Property Tax Relief?

Answer the following questions to determine if your vehicle qualifies for personal property tax relief.

If you can answer YES to any of the following questions, your vehicle is considered by state law to have a business use and does NOT qualify for personal property tax relief.

  • Is more than 50% of the vehicle's annual mileage used as a business expense for federal income tax purposes OR reimbursed by an employer?
  • Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for federal income tax purposes?
  • Is the cost of the vehicle expensed pursuant to Section 179 of the Internal Revenue Service Code?
  • If the vehicle is leased by an individual, does the leasing company pay the tax without reimbursement from the individual?