Military Exemptions

The Service members' Civil Relief Act exempts active duty military personnel from personal property tax in any state other than their legal state of residence. Therefore, vehicles titled in an active duty non-resident military person's name(s) will be exempt as long as each owner furnishes a Leave and Earnings Statement (LES). To maintain exemption, active duty military personnel must provide to the Commissioner of the Revenue either a November, December or January LES annually.

All vehicles owned by military individuals who claim Virginia as their legal state of residence are subject to personal property tax until they are either disposed of or moved out of York County. In accordance with the Code of Virginia, Title 58.1, Section 3511, if the vehicle is moved out of state, a copy of the new state registration must be provided before pro-ration can be considered. Pro-ration will be based upon the registration date. Once military personnel separate from active duty status or retire and stay in York County, each owner must provide a copy of their Form DD214. Vehicles will be subject to a prorated tax based upon the separation date as indicated on the Form DD214.

Spouses of military service members may be eligible to be tax exempt on personal property registered in their names or titled jointly with their service member-spouse based on certain qualifying conditions provided in the federal "Military Spouses Residency Relief Act." To apply for exemption, submit an application (PDF) or contact our office at 757-890-3381 for further information. Once qualified, you must provide certain documentation annually to maintain this exemption.

New for Tax Year 2016

Personal Property Tax Relief for Vehicles Leased by Military Members

Beginning with tax year 2016, House Bill 1589 (Chapter 266) requires localities to apply 100% personal property tax relief to the first $20,000 of value on each qualifying vehicle leased by an active duty military member or spouse provided that the vehicle would not be taxed in Virginia if it were owned by the military member or spouse. To qualify for this relief, the vehicle must be leased pursuant to a contract requiring the military member or spouse to pay the personal property tax on the vehicle, and the military member and spouse must meet the criteria for exemption under the Service members Civil Relief Act and Military Spouses Residency Relief Act.

Specific documentation is required to be considered for this relief. For more information, please call our office at 757-890-3381.