“The car tax has been a third rail, not just in state politics, but local politics,” said Neal Menkes, fiscal analyst for the Virginia Municipal League. “Nobody wanted to touch it until we got to the Great Recession.”

Menkes said no one has approached VML about touching the tax relief program. “I have to wonder if this is serious or this is the musings of some legislators.”

Watkins said the discussion is muted now, but likely to become louder after the governor proposes his budget. “A lot of this stuff really won’t get sorted out until he puts the budget out and you see where the cuts are. I can guarantee you there are going to be some cuts where people don’t want them.”

The state reimbursement to localities was essential because Gilmore, who had run on a “No Car Tax!” platform in 1997, was proposing for the state to eliminate a local tax. The state agreed to pay 70 percent of the tax on up to $20,000 in vehicle value.

“What it did was reward those with more affluence, more high-priced cars, and more aggressive tax policies in place at that time,” said Sen. Emmett W. Hanger, R-Augusta, who opposed the plan.