What is Personal Property Tax Relief (PPTRA)?
The Personal Property Tax Relief Act of 1998 provides tax relief for passenger cars, motorcycles and pickup or panel trucks having a registered gross weight of less than 7501 pounds. PPTRA is also more commonly referred to as “Car Tax Relief”. To qualify, a vehicle must: • be owned by an individual or leased by an individual under a contract requiring the individual to pay the personal property tax; • be used 50% or less for business purposes. Motor homes, trailers, and FARM USE vehicles do not quality for tax relief. State law does NOT provide for Personal Property Tax Relief for vehicles used for business.
