Active Duty Military & Spouses

Personal Property owned by active duty military persons whose legal residence is not Virginia, is exempt from taxation under the Service members Civil Relief Act (SCRA). 

To apply for this exemption you must complete a Certificate of Legal Residence Form and submit to the office of the Commissioner of Revenue along with a current Leave and Earning Statement showing your state of residence.

The following property is not eligible for this exemption and is fully taxable: 
 
  • Property co-owned with any person not active duty military (unless exempted by Military Spouses Residents Relief Act)
  • Property used in a trade or business

Military Spouses Residency Relief Act

 

November 2009, the Military Spouses Residency Relief Act was signed into law. The Act amends the Servicemember Civil Relief Act to provide that a spouse shall neither lose nor acquire domicile or residence in a state when the spouse is present in the state solely to be with the servicemember in compliance with the servicemember's military orders.  Further, the servicemember and spouse must have the same domicile (Home of Record - HOR).  
 
As a result of this act, on January 1, 2010, motor vehicles and other tangible personal property owned by a spouse of a service member may be subject to the same tax treatment currently accorded the servicemember, whether the property is owned or titled in the name of the servicemember, spouse, or both names jointly.  

If you have personal property titled jointly with a servicemember or only in the spouses name and have not already done so, you must complete a Military Spouse's Residency Relief Form and submit to the office of the Commissioner of Revenue along with a copy of your spouse's dependent I.D.

 

Additional Resources