- A passenger car, motorcycle, pickup truck or panel truck that has a registered gross weight of less than 7,501 lbs. Effective tax year 2016, pickup trucks registered for personal use and weighing 7,501 pounds but not in excess of 10,000 pounds may qualify for tax relief.
- Owned by an individual, or leased by an individual under a contract requiring the individual to pay the personal property tax.
- Used no more than 50% of the time for business purposes.
Note – Motor homes, trailers, boats, and farm use vehicles do not qualify for tax relief.