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 7,501 pounds. 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 less than 50% for business purposes.
Motor homes, trailers, and farm use vehicles do not qualify for tax relief.