AUTHORITY:
DESCRIPTION:
This law exempts active volunteer firefighters and rescue squad members with at least 1 year of service from payment of the vehicle registration fee for any one (1) license plate, upon certification by the fire chief or rescue squad captain. The county legislative body is also authorized to waive the motor vehicle tax for vehicles receiving this exemption. Effective Date: 5/15/18
What the county clerk should know:
REGISTRATION FEE EXEMPTION
Volunteer Firefighter and Volunteer Rescue Squad members may receive one (1) plate with a registration fee exemption (initial registration and renewal) if they meet the following qualifications:
- certification or sworn statement (letter) from the chief of the fire department/rescue squad that the applicant is a current member and proof that the member has served at least one year
The exemption is for the total state registration fee (base registration rate plus $2.75). So, the total state fee amount exempted for a passenger plate is $26.50 ($23.75 + $2.75).
This exemption applies to passenger, motorcycle, antique, private trailer, mobile home, private bus, low speed, medium-speed, class I and class II plates (base registration rates in TCA 55-4-111). Please note that the exemption applies to any special purpose plate (specialty earmarked, cultural, personalized, etc.) for which an applicant qualifies, but the exemption is for only the base state registration fee, not any fees specifically associated with the specialty plate.
Vehicles operating for-hire and all commercial vehicles are NOT eligible for the exemption.
The exemption is for the initial registration as well as renewals.
The volunteer firefighter/rescue squad member must provide yearly documentation in order to renew with the exemption.
NOTE: The exemption fields for VA Grant, "Volunteer" Firefighter, and EMS (Volunteer Rescue Squad) can be found on the Vehicle Information tab. Click on the "Exceptions" button at the top of the Vehicle Information tab to apply the proper exemption.
PRIVILEGE TAX
Adopted by resolution, the legislative body of a county is authorized to waive the motor vehicle tax for motor vehicles receiving an exemption.
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