Personal Property Tax Exemption: Disabled Veterans

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 or their spouse.

Please read the requirements below to see if you qualify.

To receive an exemption, complete the application and provide the supporting documentation as described below. You must file the 2021 Request for Tax Exemption and provide supporting documentation as described below.

The application and assistance is available during normal business hours at the Leesburg and Sterling offices. If you need assistance please email the Exemptions and Deferrals Division or call 703-737-8557.

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 Veterans Affairs must be provided with the first request.
  • To request a statement from the United States Department of Veterans Affairs confirming a 100% service-connected disability, you may submit Department of Veterans Affairs Form 21-4138.

Personal Property Ownership

  • 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 alternative tax rate, 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.

 Property Use

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