Disabled Veteran Relief & Military Exemption
NEW for 2021 Disabled Veterans who qualify under the provisions of the Code of Virginia and Norfolk City Ordinances can receive an exemption on their personal property tax for one vehicle. The exemption is available to any eligible veteran who has either lost the use of one or both legs, an arm or a hand, or who is blind or permanently and totally disabled, and the disability is certified by the Department of Veterans Affairs as 100% service connected. Any veteran who qualifies will receive an exemption on a single vehicle owned and regularly used by the veteran. In order to qualify, each veteran will need a copy of a written statement from the Department of Veterans Affairs, designating or classifying that the veteran meets the requirements of the Code of Virginia, and that the disability is service connected.
- I am active duty military, so do I owe this tax?
If the vehicle is in your name only and you are Non-Virginia resident, you qualify for exemption. However, you must provide us with a current L.E.S. (Leave and Earnings Statement) or W-2. If you are taxed for multiple years, you must provide an LES or W-2 for each year.
- I am active duty military and my spouse, who is not in the military, is listed on the vehicle. Do I still owe this tax?
On December 31, 2018, Congress enacted the Veterans Benefits and Transition Act. This federal legislation amends the service member Civil Relief Act to provide that the spouse of a service member may elect to use the same residence for tax purposes as that of the service member. This change became effective January 1, 2019. View (PDF).
To qualify for this exemption you must provide the following documentation.
- Current LES or W-2. If you are being taxed for multiple years, we need an LES or W-2 for each year.
- The active duty military member's Dependency Application/Record of Emergency Data (Page 2) document listing the spouse.
- I am active duty military and I own a vehicle with someone other than my spouse that is not active duty. Do I still owe this tax?
- I am active duty military and I lease a vehicle. Do I still owe this tax?
Yes. Vehicles leased by the qualifying servicemember and/or spouse are eligible for a tax credit from Virginia on the first $20,000 of assessed value. The credit will be reflected on the personal property tax bill. Any remaining assessed value is fully taxable. This relief is available for personal use vehicles only.
You can email or fax the documentation along with the bill you received to the following:
- Email Norfolk Military
- Fax: 757-664-4109
- 810 Union Street
Norfolk, VA 23510