Personal Property owned by active duty military persons whose legal residence is not Virginia, is exempt from taxation under the Service members Civil Relief Act (SCRA).
The following property is not eligible for this exemption and is fully taxable:
Property co-owned with any person not active duty military (unless exempted by Military Spouses Residents Relief Act)
Property used in a trade or business
To apply for this exemption you must complete a Certificate of Legal Residence Form and submit to the office of the Commissioner of the Revenue along with a current Leave and Earning Statement showing your state of residence.
* A current LES is required with your submission. *
Military Spouses Residency Relief Act
On November 11, 2009 the Military Spouses Residency Relief Act became law. The Virginia Department of Taxation and localities have been working on guidelines for implementing this Act and how it affects State Income taxes as well as local Personal Property taxes.
Based on guidelines set forth by the Virginia Department of Taxation in their January 29, 2010 tax bulletin, the spouse of the service member must be present in Virginia solely to accompany an active duty service member present in the state on military orders and the residence or domicile must be the same for the service member and the spouse.
Personal Property titled jointly with a service member or only in the spouses name may be exempt from taxation. To apply for this exemption you must complete the Stafford County Military Spouses Residency Relief Form.