Personal Property Taxes
In order to obtain military tax exemption of the personal property tax and vehicle license fee, the property must be titled to the active duty military member(s). Property under lease, co-owned with a non-military, non-spouse or used in a trade or business is not by federal law, exempt.
Military Spouses Residency Relief Act (SCRA)-Effective November 11, 2009
Spouses of active duty military members who have vehicles titled in their name or jointly with the service member may be exempt from personal property tax if the following conditions are met:
1. Spouse is absent from his/her state of legal residence solely to be with the service member in compliance with military orders.
2. Service member and spouse have the same state of residence or domicile and not the state of Virginia.
3. Vehicles are not used in trade or business.
Annual documentation required:
1. Copy of the service member's current leave and earnings statement (LES).
2. Copy of military dependent identification card (front and back).
3. Affidavit completed and signed by spouse of the service member. Click here for form.
4. Submit at least one supporting document proving spouse's domicile:
Spouse's voter registration from service member's state of residence
Spouse's current driver's license from service member's state of residence (exemption given based on issue date and expiration date on driver's license and cannot be expired within the years you are applying for the military exemption)
Documents showing spouse owns property, has drafted a will, claimed homestead exemption, or has applied for state benefits in service member's claimed state of residence/domicile
Real Estate Tax
Click here for form.
If you have any questions or concerns regarding this matter, please contact the Commissioner of the Revenue at 804-556-5807.