In order to obtain military tax exemption of personal property tax and VLF:
The property must be titled to the active duty military member(s). Property under lease, co-owned with a non-military member or used in a trade or business, is not, by federal law, exempt. RE: Servicemembers Civil Relief Act (SCRA)
It will be necessary to file annually a copy of your most current leave and earnings statement (LES) showing your name, social security number, state of residence and estimated time of separation (ETS) or separation date.
If your LES indicates a current year ETS or separation date, it will be necessary to provide your new ETS date. An updated leave and earnings statement (LES) or updated identification card with your new separation date will be acceptable.
If your LES is unobtainable at the time of registration, it will be necessary to file a copy of your leave and earnings statement before any accounts can be exempted from taxation.
NATO members and foreign military students are required to file a tax exemption letter from the appropriate agency each year. One letter is acceptable for all properties.
Individuals residing on federal installations are required to file leave and earnings statements as all other individuals claiming exemption due to military status. Virginia residents, as well as military dependants, are taxable regardless of physical location on a federally-owned installation.
If the vehicle is moved out of the sate of Virginia and the Virginia tags are current , the military member must continue to provide a current LES to receive tax exemption. If the vehicle is licensed out-of-state, a copy of the new registration is required to removed this property from our file.
As always, special circumstances will be given special consideration. The Commissioner of the Revenue’s office is willing to work with individuals to provide the best possible service. If you have any problems or questions, please do not hesitate to call our office at 926-8657,
send an e-mail, or visit one of our offices.
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