Tax Type
Property Tax
Description
Exemptions;Vehicles Owned by a Church
Topic
Property Subject to Tax
Date Issued
07-11-1973
Motor vehicles owned by a church and used to transport members to services and for other church purposes, including use by the minister, are subject to personal property taxation. A vehicle is not used for religious worship merely because it transports members to services; therefore, it is not eligible for the exemption provided by the Virginia Constitution.
Attorney General's Opinion