December 5th annually or the following Monday if the 5th falls on a weekend.

Personal property tax relief is a benefit to the taxpayer given by the Commonwealth of Virginia through the Tax Relief Act of 1998. This provides tax relief for vehicles and motorcycles having a registered gross weight of  less than 7,501 pounds. The vehicle must be owned or leased by an individual and used 50% or more for personal use. Each year Sussex County is required to recalculate the tax relief percentage based on the state cap and the growth or reduction in the number value of vehicles located in the county. For qualified vehicles, your tax bill is reduced by the applicable tax relief percentage for the tax year on the first $20,000 of value. If your qualifying vehicles assessed value is $1,000 or less, your tax has been eliminated and the Commonwealth’s share is 100%. You are required to certify annually to Sussex County Commissioner of the Revenue that your vehicle remains qualified to receive car tax relief. If you can answer YES to any of the following questions your vehicle is to be considered to have ‘business usage’ and will not be qualified for the relief…

1. Is more than 50% of the mileage for the year used as a business expense for Federal Income tax purposes
2. or reimbursed by your employer?
3. Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax purposes?
4. Is the cost of the vehicle pursuant to section 179 of the Internal Revenue Service code?
5. Is the vehicle leased and is the leasing company responsible for paying the taxes without reimbursement from the individual?