Active Duty Military & Spouses

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 Military Spouses

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: 


Forms



Additional Resources