Active Duty Military
Active Duty Military Exemption
Active duty military personnel with a legal residence other than Virginia are exempt from the License 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 servicemember; 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.Exemption Documents Required
Active Duty members living in Prince George County with a legal residence other than Virginia are required to provide the Commissioner of the Revenue a copy of a January leave and earnings statement (LES) to receive the exemption for both the license fee and personal property taxes on the vehicle(s).
If the vehicle is owned by the spouse of an active duty member who would like to apply for exemption, a Military Spouse Affidavit must be completed and submitted with the military member's LES to qualify for exemption. This affidavit must be notarized.
Active Duty members living in Prince George County with a legal residence of Virginia are required to provide the Commissioner of Revenue a copy of a January leave and earnings statement (LES) to receive the exemption for the license fee.
You can submit your forms by emailing a copy to email@example.com, fax at (804) 863-0529, or mail to:
Darlene M. Rowsey
Commissioner of the Revenue
PO Box 155
Prince George, VA 23875
Annual Exemption Request
Owners of previously exempted vehicles are sent reminder letters to re-qualify in January. Active duty members and their spouses are required to re-qualify on an annual basis.
Active Duty members are required to submit form DD214 to our office upon retirement. Once an active duty member retires, they are liable for the Personal Property taxes until they move, sell or register the vehicle in another state.
Beginning in 2016, active duty members and their spouses with a legal residence other than Virginia qualify for Personal Property Tax Relief up to the vehicles taxable value of $20,000. Any value over $20,000 will be taxed at the regular personal property tax rate. The annual exemption requirements are the same as vehicles owned by the active duty member and their spouse.
Fort Lee is a federal post with exclusive jurisdiction, so vehicles located on Fort Lee are exempt from personal property taxation. If you receive a bill and your vehicle is located on Fort Lee, you are required to submit a copy of a lease showing you reside on the military base, along with updating your address at the Department of Motor Vehicles (DMV).