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
A Disabled Veteran may qualify for an exemption from Personal Property Tax on one motor vehicle if the following criteria is met:
- The motor vehicle must be a passenger car, pickup or panel truck registered for personal use
- The motor vehicle must be owned by the veteran, jointly owned with a spouse, or solely owned by the spouse of a disabled veteran and used primarily by or for the veteran.
- The veteran must have been rated by the U.S. Department of Veterans Affairs to have a 100 % service-connected , permanent and total disability.
The exemption is effective beginning January 1, 2021 or declaration date if later.
- Disabled Veteran's Personal Property Tax Exemption Application: CLICK HERE
For further information regarding the Disabled Veteran Personal Property Tax Exemption
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- Two Programs for Relief of Vehicle Taxes for Qualifying Disabled Veterans
Department Resources
Disabled Veterans may qualify for one of two different programs for relief of vehicle taxes: Qualifications are different for each program, but the same form is used to apply for both. We will review your application and contact you directly if further information is required. Otherwise, you will be notified once your application has been approved. 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 or their spouse (§ 58.1-3668). Disability Personal Property OwnershipPersonal Property Disabled Veteran Tax Exemption
- The motor vehicle (i.e., car or truck) must be owned by the veteran and/or spouse.
- Once a vehicle has been selected to receive the exemption, another vehicle (i.e., a replacement vehicle or a vehicle purchased mid-year) can only be selected if the original vehicle is disposed or sold.
- In February each Disabled Veteran is mailed a form on which he/she can designate a different vehicle to receive the exemption for that tax year.
- Leased vehicles and vehicles owned by a business will not qualify.
Reduced Vehicle Tax Rate for Qualifying Disabled Veterans
The Fairfax County Board of Supervisors adopted a lower Vehicle Tax rate of $0.01 per $100 of assessed value on one motor vehicle owned and regularly used by a qualifying disabled veteran in accordance with the Code of Virginia §58.1-3506(A)(19).
The reduced Vehicle Tax rate is subject to adoption by the Board of Supervisors during their deliberation on the County’s annual budget process.
By statute
- Qualified disabled veteran shall be defined to mean a veteran who meets the disability definition in Virginia Code §58.1-3506(A)(19) and is not eligible for a motor vehicle tax exemption authorized by state law.
- Only one vehicle may be taxed at the lower rate for each qualifying disabled veteran.
- Disabled veterans need only apply once, but must contact our office to receive the lower rate on a different vehicle should the approved vehicle be otherwise moved, sold, or disposed.
- Co-ownership does not prevent a disabled veteran from qualifying for the lower rate. The reduced rate, however, does not apply to a vehicle owned solely by a spouse or a surviving spouse.
- Applicants will be required to provide official documentation from the U.S. Department of Veterans Affairs that verifies the disabled veteran has been rated by such agency to have a "100% service-connected, permanent, and total disability and has either lost, or lost the use of, one or both legs, or an arm or a hand, or who is blind."