If your vehicle is registered in Virginia, you may be exempt from the personal property taxes and vehicle registration fee on your vehicle(s). Active duty military personnel with a legal residence other than Virginia are exempt from the personal property taxes and registration fee as allowed by United States Code, Title 50, Servicemembers’ Civil Relief Act of 1940.
The Military Spouse’s Residency Relief Act amended the Servicemembers’ Civil Relief Act of 1940 on November 11, 2009 by extending the exemption to active duty military members’ spouses if the following conditions are met:
- The service member is present in Virginia in compliance with military orders
- The spouse is in Virginia solely to be with the service member
- The spouse maintains legal residence in another state that is the same as the active duty military member’s
Effective January 1, 2009, vehicles may be co-owned with the active duty military member or solely owned by the member’s spouse.
To request an exemption from personal property tax and vehicle registration fee, military personnel must complete and submit an Active Military Personnel Tax Exemption form found under Personal Property on the Applications & Tax Forms page. Each form must be accompanied by a copy of each of the following:
- Servicemember’s military ID
- January 1 of the tax year leave and earnings statement (LES)
If the vehicle is titled in the name of a non-military spouse or jointly titled with a non-military spouse, a copy of the marriage certificate or a copy of a military ID for the servicemember’s spouse will be required in addition to the information listed above.