Military Personal Property & Local Vehicle Registration Exemption

​​​Active duty military personnel with a legal residence other than Virginia are exempt from the Local Vehicle Registration (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.

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 LVR fee and personal property taxes on vehicle(s). If the vehicle is owned by the spouse of an active duty member who would like to apply for exemption, an exemption affidavit must be completed and submitted with the military member's LES to qualify for the exemption. No copies will be accepted; the affidavit must be the original.

Owners of previously exempted vehicles are sent reminder letters to re-qualify in October. The Personal Property Division of the Commissioner of the Revenue's office identifies exemptions in November and is required to re-qualify all exemptions each year.

You may provide the Personal Property Division 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 Taxpayers, 2401 Courthouse Drive., Virginia Beach, Virginia, 23456

  • Presenting in person at the Commissioner of the Revenue's Personal Property Taxpayers Division

An original spouse exemption affidavit must be mailed or presented in person along with a current LES. 

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

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