Military Personal Property & Local Vehicle Registration (LVR) Exemption

Active duty military with legal residency other than Virginia are exempt from Personal Property Taxes and the Local Vehicle Registration Fee. The spouse of an active duty military member may also qualify under certain conditions allowed by United States Code.

​​​​​​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 (SCRA) 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.

Active duty military members living in Virginia Beach, with a legal residence other than Virginia 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 personal vehicle(s). The spouse of an active duty member must apply for exemption by completing a Military Spouse Affidavit and submitting the original with the active duty spouse's LES to qualify for the exemption; the affidavit sent to the Commissioner's office 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, therefore, the active duty member and/or spouse is required to send in documentation every year. 

Active duty members seeking exemption must provide the Virginia Beach Commissioner of the Revenue a current LES by:

  • Emailing a copy to corles@vbgov.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

The spouse of an active duty military member seeking exemption must provide the Virginia Beach Commissioner of the Revenue a current copy of the military member's LES AND the original affidavit by:

  • Mailing the required documents 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

Please include a daytime phone number and the driver's license number of the registered owner(s) when supplying the affidavit and/or LES.

If you have questions, please contact the Commissioner of the Revenue's personal property division.

Contact Information