Personal Property Tax Relief (Disabled Veteran) - January 1, 2023
According to 2019 Legislation, SJ 278: Constitutional Amendment (First Resolution); Personal Property Tax Exemption, Motor Vehicle of a Veteran Who is Disabled.
This bill provides that One More Vehicle of a Veteran who has a 100 percent service connected, permanent, and total disability shall be exempt from state and local taxes. The amendment provides that only automobiles and pickup trucks qualify for the exemption. Additionally the exemption is only applicable on the date the motor vehicle is acquired or the effective date of the amendment, whichever is later, and is not applicable for any period of time prior to the effective date of the amendment.
Applications must be filed with the Commissioner of the Revenue Office by May 1, 2021. All information on the application is confidential.
For additional information, please call 434-246-1022 or 434-246-1030 or come to 15087 Courthouse Rd., Sussex County, Virginia 23884.
To qualify for the credit, please download, print, complete, and sign the application and return it to the Commissioner of the Revenue's office.
Tax Relief for Veterans with 100% Service-Connected Disability
Pursuant to Article X, Section 6-A of the Constitution of Virginia, the General Assembly exempted from taxation the real property, including the joint real property of husband and wife, of any veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100 percent service-connected, permanent, and total disability, and who occupies the real property as his principal place of residence.
The surviving spouse of a veteran eligible for the exemption set forth in this article shall also qualify for the exemption, so long as the death of the veteran occurs on or after January 1, 2011, the surviving spouse does not remarry, and the surviving spouse continues to occupy the real property as the principal place of residence. The veteran or surviving spouse claiming the exemption under this article shall file with the commission of the revenue an affidavit or written statement (i) setting forth the name of the disabled veteran and the name of the spouse, if any, also occupying the real property, (ii) indicating whether the real property is jointly owned by a husband and wife, and (iii) certifying that the real property is occupied as the veteran’s principal place of residence.
The veteran shall also provide documentation from the U.S. Department of Veterans Affairs or its successor agency indicating that the veteran has a 100 percent service connected, permanent, and total disability.
The veteran shall be required to re-file the information required by the section only if the veteran’s principal place of residence changes.
In the event of a surviving spouse of a veteran claiming the exemption, the surviving spouse shall also provide documentation that the veteran’s death occurred on or after January 1, 2011.
Ellen G. Boone
Commissioner of the Revenue
15074 Courthouse Road
Sussex, VA 23884
P.O. Box 1398
Sussex, VA 23884
9:00 a.m.to 5:00 p.m., M-F