Federal Soldiers' & Sailors' Civil Relief Act
The Federal Soldiers' and Sailors' Civil Relief Act exempts military personnel from personal property tax in any state other than their state of legal residence.
Non-Virginia Military Resident(s)
Vehicles registered in the name(s) of active duty non-Virginia military resident(s) will be exempt from personal property tax. You are required to provide a copy of your leave and earning statement (LES) to the Commissioner of the Revenue in order to receive the exemption for personal property taxes. A current copy of your LES will need to be provided each tax year in order to qualify for the exemption. You will still be liable for the vehicle license fee.
Virginia Military Resident(s)
All vehicles owned by individuals of the military who claim Virginia as their legal state of residence are subject to personal property tax, regardless of where the vehicle(s) is/are physically located.
Active Duty Military Spouse Exemption
If you are the spouse of an active duty military you may be eligible for an exemption on personal property titled solely in your name or titled jointly with the active duty military spouse. The exemption applies only to the active duty non-Virginia resident and spouse. Dependents and other co-owners do not qualify. Contact the Commissioner of the Revenue for further information by calling 757-294-5225.