Military
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Tax obligations of active duty military person or a non-military spouse maintaining a legal domicile in a State other than Virginia
- If your vehicle is titled solely to you, a military person residing in Chesterfield County because of military orders, or jointly titled with a military spouse residing in Chesterfield County because of military orders, it will qualify for exemption from local personal property taxation in Chesterfield County under the Servicemembers Civil Relief Act.
- As of November 11, 2009, vehicles titled solely in the name of a non-military spouse or jointly titled with a non-military spouse who is present in the State to be with the service member in compliance with the service member’s military orders will qualify for exemption from local personal property taxation in Chesterfield County under the Servicemembers Civil Relief Act if the residence or domicile is the same for both the servicemember and spouse.
- To request an exemption from personal property tax in Chesterfield County, military personnel must submit a recent leave and earnings statement (LES). If the vehicle is titled in the name of a non-military spouse or jointly titled with a non-military spouse, you must submit a recent leave and earning statement (LES), copy of the marriage certificate, or a copy of the military ID for the servicemember’s spouse, as well as complete the Military Spouses Residency Relief Form (PDF).
Tax obligations of active duty military person maintaining Chesterfield County as legal residence
Under the Servicemembers Civil Relief Act, your tax liability would be to Chesterfield County regardless of where you may be stationed or where your personal property may be garaged during the year.
Tax obligations of active duty military person or a non-military spouse maintaining a legal domicile in a State other than Virginia with a leased vehicle
- As of January 1, 2016 House bill 1589 (Chapter 266) requires that, beginning with tax year 2016, any locality receiving reimbursement from the Commonwealth for providing tangible personal property tax relief for motor vehicles must ensure that the reimbursement payment pays for all of the tax attributable to the first $20,000 of value on each qualifying vehicle leased by an active duty member of the United States military or their spouse if the vehicle would not be taxed in Virginia if it were owned by an active duty member or spouse.
- To be eligible for such relief vehicle must be leased pursuant to a contract requiring the member or spouse to pay the tangible personal property tax on the vehicle.
- To request an exemption from personal property tax in Chesterfield County, military personnel must submit a recent leave and earnings statement (LES). If the vehicle is leased in the name of a non-military spouse, you must as complete the Military Spouses Residency Relief Form (PDF) and provide a copy of the marriage certificate, or a copy of military ID for the servicemember’s spouse.
Tax obligation as a member of the North Atlantic Treaty Organization (NATO)
You may request an exemption from personal property tax by providing our office with a copy of a letter verifying diplomatic status from your embassy or foreign mission.
The documentation may be faxed to 804-768-8649, emailed to the Commissioner of the Revenue or mailed to P.O. Box 124 Chesterfield, Virginia 23832.