One Vehicle Off the Personal Property Tax — and Either Spouse's Rating Does It
Virginia exempts ONE VEHICLE from local tangible personal property tax for a veteran rated 100% service-connected, permanent and total. A MARRIED COUPLE QUALIFIES IF EITHER SPOUSE HOLDS THE RATING, which is unusual — most exemptions require the qualifying person to be the owner. The exemption begins on the date the vehicle is acquired OR 1 JANUARY 2021, whichever is later, and is NOT RETROACTIVE BEFORE 2021. It is a state-mandated exemption, so a locality cannot decline it, but it is claimed with the local commissioner of the revenue.
Verified August 27, 2026
What this benefit is
Virginia exempts ONE VEHICLE from local tangible personal property tax for a veteran rated 100% service-connected, permanent and total. A MARRIED COUPLE QUALIFIES IF EITHER SPOUSE HOLDS THE RATING, which is unusual — most exemptions require the qualifying person to be the owner. The exemption begins on the date the vehicle is acquired OR 1 JANUARY 2021, whichever is later, and is NOT RETROACTIVE BEFORE 2021. It is a state-mandated exemption, so a locality cannot decline it, but it is claimed with the local commissioner of the revenue.
What it's worth: One vehicle fully exempt from local personal property tax
- FULL EXEMPTION on ONE VEHICLE from local tangible personal property tax.
- A MARRIED COUPLE QUALIFIES IF EITHER SPOUSE HOLDS THE RATING.
- Requires a 100% SERVICE-CONNECTED, PERMANENT AND TOTAL rating.
- Begins on the date the vehicle is acquired OR 1 JANUARY 2021, whichever is LATER.
- IT IS NOT RETROACTIVE BEFORE 2021.
- STATE-MANDATED, so a locality cannot decline it — but it is CLAIMED WITH THE LOCAL COMMISSIONER OF THE REVENUE.
- The saving depends on your locality's personal property rate and the vehicle's assessed value.
Who is entitled to it
- You are in one of the groups this reaches.
- The rating is 100% permanent and total.
- Virginia local personal property tax.
Not sure whether that describes you?
Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.
How to claim it
Deadline: By your locality's filing deadline- 1Claim with the commissioner of the revenue for your county or city. It is state-mandated but locally administered.
- 2If your spouse holds the rating and you own the car, apply anyway — either spouse's rating qualifies the couple.
- 3Have the VA documentation of the 100% permanent and total rating.
- 4Do not expect anything before 2021; the exemption is not retroactive past that date.
- 5Choose the vehicle carefully — only one is exempt, so put it on the more valuable one.
- Form
- Claim with your local commissioner of the revenue
- File with
- Your local commissioner of the revenue
- Documents you will need
- va benefit summary letter
- Annual
- Claimed once a year.
Sources
- authority · statuteVa. Code §58.1-3668 — motor vehicle of a disabled veteran
- operating · published policyVirginia Department of Veterans Services
This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.