Personal Property Tax Relief

Personal property tax relief, (PPTR) gives tax relief on the taxes due for the first $20,000 in assessed value on qualified personal vehicles. No relief is given on any assessment amounts over $20,000.

  • For example, if the vehicle assessment is $26,000, tax relief will be given on the tax due on the first $20,000 and full tax will be due on the remaining $6,000
  • Owners of qualified vehicles with an assessed value of $1,000 or less receive a 100 percent exemption of the taxes due on that vehicle.

PPTR Eligibility

The following vehicles are eligible for PPTR:

  • Vehicles owned or leased by an individual that are predominately used for non-business purposes and have passenger license plates. Vehicles are automobiles, motorcycles, pickups and panel trucks registered with DMV with a gross weight of 10,000 pounds or less
  • Leased vehicles are eligible when the lessee is responsible for direct payment of the personal property tax by the terms of the lease agreement

The following vehicles are not eligible for PPTR:

  • More than 50 percent of the vehicle's mileage for the year is for business purposes
  • More than 50 percent of the depreciation associated with the vehicle is deductible as a business expense
  • If the cost of the vehicle is expensed pursuant to section 179 of the IRS Code
  • Vehicles with farm use tags

Forms and Documents