Personal Property

Tax Exemption for Veterans with 100% Service-Connected Disability

Veterans must be rated by the US Department of Veterans Affairs or its successor agency under federal law, with a 100% service-connected, permanent, and total disability, to receive an exemption for one passenger car or pickup or panel truck registered for personal use. Any such motor vehicle owned by a married person may qualify if either spouse is a Veteran of the Armed Forces or Virginia National Guard and rated with a 100% service-connected, permanent, and total disability. and the vehicle is used primarily by or for the veteran. This exemption shall be applicable beginning on the date the motor vehicle is acquired OR January 1, 2021, whichever is later. This exemption shall not apply to any before January 1, 2021. Leased vehicles and vehicles owned by a business may not qualify.

Tax Rate Reduction for Veterans with a Permanent and Total Service-Connected Disability

Vehicles owned and regularly used by a veteran who has either lost the use of one or both legs, an arm, or a hand, who is blind, or who is permanently and totally service-connected disabled as certified by the Department of Veterans Affairs (Municode Section 35-13) may qualify for a reduced tax rate. The reduced rate shall be applicable on the date the motor vehicle is acquired OR January 1 of the current tax year, whichever is later. This reduced rate shall not apply to any prior period. Leased vehicles and vehicles owned by a business may not qualify.
To apply for the Personal Property Tax Exemption or Tax Reduction for Veterans, please provide the information and documentation requested on the Disabled Veterans Personal Property Tax Relief Form and return it to the Commissioner of the Revenue. If you have any questions, please contact the Taxpayer Assistance Division of the Commissioner of the Revenue.
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