If your vehicle is registered in Virginia, you may be exempt from the local vehicle registration (LVR) fee and personal property taxes on your vehicle(s). Active duty military personnel with a legal residence other than Virginia are exempt from the LVR fee and personal property taxes as allowed by United States Code, Title 50, Servicemembers' Civil Relief Act of 1940.
The Military Spouse's Residency Relief Act amended the Servicemembers' Civil Relief Act of 1940 on November 11, 2009 by extending the exemption to active duty military members' spouses if (i) the service member is present in Virginia in compliance with military orders; (ii) the spouse is in Virginia solely to be with the service member; and (iii) the spouse maintains legal residence in another state that is the same as the active duty military member's. Effective January 1, 2009, vehicles may be co-owned with the active duty military member or solely owned by the member's spouse.
If you are active duty military, live in Virginia Beach, and your legal residence is not Virginia, you are required to provide the Virginia Beach Commissioner of the Revenue a copy of a current leave and earnings statement (LES) to receive the exemption for both the local vehicle registration fee and personal property taxes on your vehicle(s). If you are the spouse of an active duty member and would like to apply for exemption, you must complete an exemption affidavit and submit it with your spouse's LES to qualify for the exemption. The affidavit must be an original.
Owners of previously exempted vehicles are sent reminder letters to re-qualify in September or October. The Commissioner of the Revenue identifies exemptions in October and November and is required to re-qualify exemptions each year.
You may provide the Virginia Beach Commissioner of the Revenue a current LES by:
- Emailing a copy to email@example.com
- Faxing a copy to (757) 427-1802
- Mailing a copy to: Philip J. Kellam, Commissioner of the Revenue, Attn: Personal Property, 2401 Courthouse Drive., Virginia Beach, Virginia, 23456
- Presenting in person at the Commissioner of the Revenue's personal property division (address below)
Please include a daytime phone number and the driver's license number of the registered owner(s) with the affidavit and/or LES.
If you have questions, please contact the Commissioner of the Revenue's personal property division at number below.
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