Active Duty Military

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 the military exemption program, the service member must complete and return: 

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

Active Duty Spouses

November 2009, the Military Spouses Residency Relief Act was signed into law.  The Act amends the Service member 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 service member in compliance with the service member's military orders.  Further, the service member and spouse must have the same domicile (Home of Record - HOR).

As a result, 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 service member, whether the property is owned or titled in the name of the service member, spouse, or both names jointly.

To apply for the military exemption program the service member's spouse, the following must be completed and returned:

From the service member

From the service member's spouse: 

Disabled Veterans Tax Relief § 58.1-3219.5 

The county exercises a local option to provide personal property tax relief on one vehicle for disabled veterans. In order to qualify you must present a Summary of Benefits Letter (sample). The following conditions must be met and be on the summary of benefits letter to qualify:

  • Your disability is service-connected
  • Your disability rating is 100% (or you are rated unemployable)
  • You are considered totally and permanently disabled due to the service-connected disability
  • The date the VA determined your disability was service-connected, 100% permanent and total must be on the letter 

This tax exemption qualifies for Personal Property on one vehicle (most expensive) and tax relief for Real Estate on the principal residence up to 1 acre of land. 

Surviving Spouses (of Deceased Disabled Veterans)

For those who meet the following criteria may be granted relief: 

  • The disabled veteran met the eligibility criteria above for tax relief
  • The death of the veteran occurred on or after Jan. 1, 2011
  • The surviving spouse does not remarry
  • The surviving spouse continues to occupy the property as a principal place of residence

Surviving Spouses (Killed in Action) § 58.1-3219.9 

Real estate taxes for the surviving spouse of any member of the armed forces of the United States who was killed in action as determined by the U.S. Department of Defense may be relieved if the following criteria are met: 

  • The member of the armed forces was killed in action after Jan 1, 2015
  • The surviving spouse has a qualifying principal residence on the date the armed forces member was killed in action
  • The surviving spouse does not remarry
  • The surviving spouse continues to occupy the property as a principal place of residence