Virginia Disabled Veteran Vehicle Tax Exemption

Article X of the Constitution of Virginia and Code section 58.1-3668 exempt one motor vehicle from local personal property tax. The vehicle has to be a passenger car or a pickup or panel truck, registered for personal use, and owned and used primarily by or for the veteran. A vehicle titled to either spouse can qualify. Leased vehicles and vehicles owned by a business do not. The statute requires a VA rating of 100% service-connected, permanent, and total. It took effect January 1, 2021, and it ends when the veteran dies. A surviving spouse does not keep this vehicle exemption. That is different from the real estate exemption. Fairfax County's Tax Administration, which applies the exemption inside the county, also accepts a total disability rating based on individual unemployability from a service-connected disability. One vehicle at a time. A replacement qualifies only after the first vehicle is sold or otherwise disposed of. Fairfax mails a designation form each February. This is the statewide exemption. The separate Fairfax reduced rate, one cent per $100, is a county program for a narrower case and is written on the Fairfax County page.