Personal Property Tax Exemption on one Vehicle

On March 31, 2021, legislation was approved by the Virginia General Assembly exempting certain disabled Veterans and their surviving spouses from local personal property taxes on one motor vehicle (passenger car, pickup or panel truck) which they owned (not leased). In accordance with state law, the level of exemption for which one may be eligible is determined by legal ownership of the property.

A qualified Veteran must be certified by the U.S. Department of Veteran Affairs (VA) to be a) totally and permanently disabled due to a service-connected disability and b) to have an overall disability rating of 100% or a compensation rating of 100% due to individual unemployability. The exemption shall be applicable on the date the motor vehicle is acquired of January 1, 2021 and shall not be applicable to any period of time prior to January 1, 2021. The exemption shall expire on the date of the disabled veteran’s death and shall not be available for his surviving spouse To apply for this exemption, review the Eligibility Requirements and file an Application Form with the Commissioner of the Revenue's Office. Links to these documents are provided below.

Disabled Veteran Exemption Application