Virginia Beach Disabled Veteran Vehicle Tax Exemption

The Commissioner of the Revenue applies the statewide one-vehicle exemption under section 35-42(c) of the City Code. One passenger car, pickup, or panel truck registered for personal use and used primarily by or for the veteran is exempt. A vehicle owned by a married person qualifies if either spouse is the veteran. The exemption starts on the date the vehicle is acquired or January 1 of the current tax year, whichever is later, and is not applied to earlier periods. Leased vehicles and vehicles owned by a business are reviewed case by case. Apply on form DVPP001 with the original VA letter showing a 100% service-connected, permanent, and total disability and a copy of the driver's license. A change of vehicle needs a new application, and the change applies going forward only. Section 35-42(c) has the Commissioner confirm continuing eligibility every three years. A veteran can hold this exemption on one vehicle and the city's reduced rate for disabled veterans on a second vehicle, which is a separate entry.