No. If you reside here by virtue of military orders, you would not be taxed in Chesapeake on personal property titled in your name only, if you maintain your legal residency/domicile in a state other than Virginia and the vehicle is not used in a trade or business. Military personnel must present a copy of their current Leave and Earnings Statement (LES) each year to receive and maintain this exemption.
Personal property titled jointly with your spouse or property titled solely in your spouse's name may be eligible for exemption of personal property tax based on qualifying conditions provided in the federal Military Spouses Residency Relief Act. To apply for exemption on such personal property, the spouse of the active-duty service member must file a Military Spouses Residency Affidavit each year.
A vehicle leased by an active duty service member and/or spouse is taxable; however, it may qualify for a Personal Property Tax Relief Credit of 100% on the first $20,000 of value pursuant to a contract requiring the service member and/or spouse (the lessee) to pay the personal property tax and applies to a leased vehicle that would otherwise be tax exempt in Virginia if owned by the service member and/or spouse. For a leased vehicle, provide a copy of the lease agreement and other applicable documents.