Tax Exemption for Non-Resident Military Servicemembers & Legal Spouses

This exemption applies to Vehicle Personal Property Tax only.

The Servicemembers’ Civil Relief Act exempts active-duty personnel from personal property tax in states other than their legal state of residence when they are present in that state solely in compliance with military orders. To apply for this exemption, the following documentation must be provided, reviewed and approved:

  • A completed application(PDF, 359KB).
  • A copy of the active-duty military member’s Military ID Card.
  • A copy of the servicemember’s most recent LES (Note: If the vehicle was registered with Arlington County more than 6-months ago, an LES within three months of the account start is required).
  • If applying for tax relief for a leased vehicle, a copy of the lease agreement is also required.
  • Additional documentation may be requested upon review, such as Active Duty Military Orders, a letter from Commanding Officer, DD-214, etc.

Spouses of military servicemembers may be eligible for an exemption for personal property registered in their names or titled jointly with their servicemember-spouse if they meet the qualifying conditions provided in the federal Military Spouses Residency Relief Act:

To apply for an exemption, all of the documents listed for the servicemember above are required.  In addition, the following documents for the non-military spouse are required:

  • A copy of the non-military spouse’s military ID card (front & back).
  • An affidavit(PDF, 225KB) from the non-military spouse attesting that he or she is ONLY present in Virginia in compliance with the military spouse’s orders.
  • Proof of spouse’s legal state of residence or domicile (acceptable documentation includes a copy of a voter registration card, driver’s license [front & back], or personal property tax bill).

If approved, the Commissioner of Revenue will annually require a recertification to maintain an exempted status. Any changes to your active duty military status must be submitted to our office within 30 days. In addition, the active-duty member and/or qualified spouse may be asked to provide certain documentation annually as continuing proof of exemption.

Vehicles leased by Non-Resident Servicemembers

Note: If your vehicle is leased, you do not under any circumstance qualify for a personal property tax exemption.  However, a vehicle leased by an active-duty military member, his or her spouse, or both, may qualify to receive 100 percent tax relief for the first $20,000 of the vehicle’s assessed value under the Personal Property Tax Relief Act (PPTRA) with the following guidelines:

  • The lease must be in the name of the active duty servicemember and/or his or her spouse
  • Neither party applying for the tax relief can be a Virginia resident and must be in Virginia due to military orders.
  • The lease document must require the lessee to pay the leasing company for any tax assessed against the vehicle.

For any value over the initial $20,000 of the vehicle’s value, the standard tax rate will apply.

Example: The assessed vehicle value is $32,000. After the relief is applied, $12,000 of the vehicle value will be assessed at the current tax rate.

Frequently asked Questions

Question: Is copying a military CAC ID allowed?

Yes, the Department of Defense allows photocopying a military CAC ID by government agencies that are using the copied ID to perform official government business. Please see the following link:

DoD Instruction 1000.13, January 23, 2014; Incorporating Change 1, December 14, 2017, Identification (ID) Cards for Members of the Uniformed Services, Their Dependents, and Other Eligible Individuals(PDF, 92KB)

Question: I am a Virginia resident on active military orders.  Do I qualify for exemption?

No, this exemption is only extended to service members who are non-residents of Virginia.

Question: I am a non-resident active-duty service member, and my spouse is a legal resident of another state, but they have a Virginia driver license. Can we still qualify? 

Obtaining a Virginia driver license does not automatically disqualify you from exemption. However, if you have a Virginia driver license, you will need to submit proof of your legal state of residency, such as a voter registration card or vehicle personal property tax bill from your legal state of residency. If you have registered to vote in Virginia, you are considered a resident and ineligible for exemption.

To submit your application via email, please send your documentation to vehicle@arlingtonva.us.

For questions, please call and speak to a Vehicle Personal Property Tax Assessor at 703-228-3135.

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Contact Us

The Commissioner of Revenue’s Office, located in the Bozman Government Center located at 2100 Clarendon Boulevard, Suite 200, Arlington, VA, is open to in-person customers and appointments from Monday through Friday, 8:00 A.M. until 5:00 P.M, except for holidays.  Appointments are being accepted for the Business Division and the DMV Select.  For questions, please call 703-228-3033 or email us.

 

Department of Real Estate Assessment
2100 Clarendon Boulevard, Suite 611
Arlington, VA 22201
703-228-3920
Email Hours: 8 a.m.-5 p.m., Mon - Fri

 

Treasurer’s Office
2100 Clarendon Boulevard, Suite 201
Arlington, VA 22201
703-228-4000 703-228-7436 (fax) TTY: 703-228-4611
Email Hours: 8 a.m.- 5 p.m., Mon - Fri

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