Home   »     
Commissioner of Revenue

Pamela Hairston
Employee Access »
: NEWS :
FY 13-14 Adopted Annual Budget »

Military Personal Property Exemption

The Military Spouse's Residency Relief Act amended the Service members' Civil Relief Act of 1940, on November 11, 2009 by extending the exemption to the active duty military members' spouse if the service member is present in Virginia in compliance with military orders; the spouse is in Virginia solely to be with the service member and the spouse maintains legal residence in another state. Effective January 1, 2009, vehicles may be co-owned with the active duty military member or solely owned by the members' spouse.
The spouse must complete an affidavit declaring their residency in another state to be exempt from personal property taxes. The military member must provide a copy of their January LES for the current year or year they are being taxed, to be exempt from personal property taxes. If you are in the military and are a Virginia resident you are not exempt from the taxes. You can pay the taxes to your locality within the state of Virginia and provide to us a copy of your paid receipt.