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) for the period of sites. 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. Vehicle(s) 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, contact our office at (757)890-3381 for information and application. Once qualified, you must provide certain documentation annually to maintain this exemption.