Disabled veterans personal property tax exemption virginia

Exemptions

Beginning January 1, 2021, if you are a Disabled Veteran, your Personal Property tax
on one motor vehicle may be exempt per Virginia Code §58.1-3668. To qualify for the exemption, the veteran must have been rated by the U.S. Department of Veterans
Affairs or its successor agency pursuant to federal law with a:

Table of Contents Show

Reduced Rate
Application
Do disabled veterans pay sales tax on vehicles in Virginia?
Are veterans tax exempt in Virginia?
Who is exempt from personal property tax in Virginia?
What benefits does Virginia give to disabled veterans?

100% service-connected, permanent and total disability, OR
Permanent and total disability being paid at the 100% rate because of unemployability due to service-connected disability

Reduced Rate

A reduced personal property tax rate of $2.125 per hundred dollars of value on one owned motor vehicle may be available to veterans who do not qualify for the exemption because they are not 100% service-connected. The veteran must have been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have one of the following service connected disabilities:

Has lost, or lost the use of, a leg, arm or hand
Or Is blind (as defined by Code of Virginia §46.2-100)
Or Is permanently and totally disabled

Application

To apply, email, fax, or mail a copy of your "Summary of Benefit's" letter, which states that your service connected disability is permanent and total. You may submit an application (PDF) with your benefits letter or call our office at (757) 514-4260 to designate a vehicle. Alternatively, the highest assessed vehicle will be selected.

Thank you for your service to our country!

Last Updated: March 29, 2021

Background

Section 6 of Article X of the Constitution of Virginia was amended effective January 1, 2021 to establish the exemption from local property taxation for one vehicle (i.e. car or truck) used primarily by or for a 100% service-connected, totally and permanently Disabled Veteran. The vehicle may be owned (not leased) by the Disabled Veteran and/or their spouse.

Please read the requirements below to see if you qualify.

To receive an exemption, complete the Disabled Veterans Personal Property Tax Exemption application

[178KB] and provide the supporting documentation as described below.

Note: If the Disabled Veteran owns their home in the City of Harrisonburg please see the application and information at Disabled Veterans Real Property Tax Exemption.

Requirements

Disability

The United States Department of Veterans Affairs must have determined that the veteran has a 100% service-connected, total and permanent disability or a total disability rating based on individual unemployability due to a service-connected disability.
Documentation from the Department of Veteran Affairs must be provided with the first request.
To request a statement from the United States Department of Veteran Affairs confirming a 100% service-connected disability, you may submit a Department of Veterans Affairs Form 21-4138
[1.72MB].

Personal Property Ownership

The motor vehicle (i.e. car or truck) must be owned by the veteran and/or spouse.
After the initial application, each February the Disabled Veteran will be mailed a form on which he/she can designate a different vehicle to receive the exemption for that year.
Leased vehicles and vehicles owned by a business will not qualify.

Property Use

The vehicle must be used primarily by or for the veteran.

Note: The exemption does not also eliminate the vehicle license fee on the vehicle. Disabled Veterans are entitled to exemption of the vehicle license fee for only one (1) vehicle with disabled veteran's license plates.

Virginia Code

B. Pursuant to subdivision (a) (8) of Article X, Section 6 of the Constitution of Virginia, one motor vehicle owned and used primarily by or for a veteran of the Armed Forces of the United States or the Virginia National Guard who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law with a 100 percent service-connected, permanent, and total disability shall be exempt from taxation. Any such motor vehicle owned by a married person may qualify if either spouse is a veteran who is rated as 100 percent disabled. Any locality may establish procedures for a veteran to apply for the exemption and may enact any ordinance necessary for administration of the exemption.

Disabled Veterans Personal Property Tax Exemption

Do disabled veterans pay sales tax on vehicles in Virginia?

Veterans of the United States Armed Forces or the Virginia National Guard who the U.S. Department of Veteran Affairs (VA) has determined have a 100% service-connected, permanent and total disability are eligible for a SUT exemption on the purchase of a vehicle owned and used primarily by or for the qualifying veteran.

Are veterans tax exempt in Virginia?

Virginia Real Property Tax Exemption for 100% Disabled Veterans and Surviving Spouses: Virginia offers a complete property tax exemption for eligible disabled Veterans or Surviving Spouses. This exemption applies to the home that is the principal residence and up to one acre of land where the home is located.

Who is exempt from personal property tax in Virginia?

Most Virginia cities, counties, and towns offer some form of personal property tax relief to homeowners age 65 and older, and to homeowners with disabilities.