Military/Spouse Personal Property Tax Relief for Leased Vehicles

​​​​​​​​​​​​Beginning in 2016: Code of Virginia § 58.1-3524​​ Personal Property Tax Relief for Active Duty Military and/or Spouse

United States ACTIVE DUTY MILITARY MEMBERS AND/OR THEIR SPOUSE with out-of-state legal residency leasing a vehicle qualify for personal property tax relief up to the vehicle's taxable value of $20,000. Any value over $20,000 will be taxed at the regular personal property tax rate. This relief does not include the Local Vehicle Registration (LVR).

Submission of qualification documents to the Commissioner's office is required annually. Active duty military with out-of-state legal residency must submit a Leave and Earnings Statement (LES) and a copy of the vehicle lease agreement. The military spouse is required to submit the Affidavit for Military Spouse form along with the military member's LES and a copy of the vehicle lease agreement.  

Submit the required documents 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 Taxpayers, 2401 Courthouse Drive, Virginia Beach, Virginia, 23456

    • ​Personally presenting a copy to the Personal Property Taxpayers Division at the 2401 Courthouse Drive, Virginia Beach, Virginia, 23456 ​

 
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