Eligibility for Exemption
Active duty military personnel residing in James City County with a home of record other than Virginia may be eligible for an exemption from personal property tax. This exemption applies to motor vehicles and other personal property owned solely by the service member, co-owned with a qualifying spouse, or solely owned by a qualifying spouse. Service members are required to annually file the
Application for Military Exemption (PDF) with a current copy of a Leave and Earnings Statement. Applications should be submitted no later than March 1 of a tax year. If the application is for a prior year, a Leave and Earnings Statement should be attached for each year for which an exemption is claimed.
Ineligibility for Exemption
Personal property owned by military personnel who claim Virginia as their legal state of residence is subject to personal property tax regardless of where the property is physically located. Written notification of any changes in military status, home of record, or physical location of property should be provided within 30 days of such change.