Military Owned & Leased Vehicles
Commissioner of the Revenue - Personal Property Taxpayers
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Active-duty military personnel with a legal residence other than Virginia are exempt from the Local Vehicle Registration (LVR) fee and the personal property tax as allowed by the United States Code, Title 50, Service members' Civil Relief Act of 1940.
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 with a copy of a current leave and earnings statement (LES) to receive the exemption for both the LVR fee and the personal property tax on the vehicle(s).
The Military Spouse's Residency Relief Act amended the Service Members' Civil Relief Act of 1940 on Nov. 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 residency in another state that is the same as the active-duty military member's. An additional amendment was issued on Dec. 31, 2018. This amendment allows the military spouse to elect the same legal residence as the service member at any time.
Effective Jan. 1, 2019, vehicles co-owned with the active-duty military member or solely owned by the member's spouse may apply for the exemption by completing a Military Spouse Attestation and submitting it with the military member's LES to qualify for the exemption.
Owners of previously exempted vehicles are sent reminder letters to re-qualify in October. The Personal Property Taxpayers Taxpayers 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 Taxpayers Division with a current LES and/or spouse attestation 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.
Please include a daytime phone number and the driver's license number of the registered owner(s) with the attestation and/or LES.
For your convenience, you may deposit the requested documents in the Commissioner of the Revenue's drop box at the end of the driveway loop in front of City Hall.
Find the form in the Documents and Forms Link on the left.
United States ACTIVE DUTY MILITARY MEMBERS AND/OR THEIR SPOUSE with a non-Virginia legal residency leasing a vehicle qualify for personal property tax relief up to the vehicle's taxable value of $20,000. Any value over $20,000 will be taxed at the regular personal property tax rate. This relief does not include the Local Vehicle Registration (LVR).
Submission of qualification documents to the Commissioner's office is required annually. Active duty military with out-of-state legal residency must submit a Leave and Earnings Statement (LES) and a copy of the vehicle lease agreement. The military spouse is required to submit the Military Spouse Attestation form located on the document & forms page along with the military member's LES and a copy of the vehicle lease agreement.
Submit the required documents 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