Effective January 1, 2026

NOTARIZED SIGNATURE REQUIRED FOR MILITARY TAX EXEMPTION

The York County Commissioner of the Revenue will require a Notarized Signature for Military Tax Exemption.  The change will go into effect as of January 1, 2026.  The Military Tax Exemption form was updated to simplify the process and obtain to required documentation and details to ensure compliance with the Code of Virginia and York County Code. 

To assist in the process the York County Commissioner of the Revenue will have a notary available during all scheduled office hours.

Vehicles Titled Solely to the Service Member

Active duty servicemembers are exempt from personal property tax under the “Servicemembers’ Civil Relief Act” (SCRA) in a state in which they are not a resident.  To receive this exemption, EACH OWNER must provide a copy of their January Leave and Earnings Statement (LES) for the current tax year.  To maintain this exemption, active-duty military personnel must provide to the Commissioner of the Revenue either a November, December or January LES annually.

Vehicles Titled Jointly Between Service Member and a Spouse

Vehicles titled jointly with a legal spouse of a non-Virginia active duty servicemember or vehicles titled solely by the legal spouse, may qualify for this same exemption under the “Military Spouses Residency Relief Act” (MSRRA), provided that they are here solely to be with the servicemember pursuant to military orders and if the residence or domicile is the same for both the servicemember and legal spouse; or the spouse unilaterally and voluntarily invokes the “same state rule.” On December 31, 2018, President Trump signed “The Veterans Benefits and Transitions Act of 2018. Under this act, spouses can now elect to have the same residence for state and local tax purposes as the servicemember. To apply for this exemption, you must provide a completed Tax Exemption for Military Service Member & Legal Spouse Application along with the below requested documentation:

• A copy of my active-duty spouse’s respective LES
• A photocopy of the front and back of my military ID card

Personal Property Tax Relief for Vehicles Leased by Military Members

For leased vehicles, the leasing company is considered the registered owner of the vehicle.  As such, leased vehicles do not qualify for exemption under the SCRA or MSRRA.  Beginning with Tax Year 2016, House Bill 1589 (Chapter 266) requires localities to apply 100% personal property tax relief to the first $20,000 of value on each qualifying vehicle leased by an active duty military member or spouse provided that the vehicle would not be taxed in Virginia if it were owned by the military member or spouse.  To qualify for this relief, the vehicle must be leased pursuant to a contract requiring the military member or spouse to pay the personal property tax on the vehicle, and the military member and spouse must meet the criteria for exemption under the Service members Civil Relief Act and Military Spouses Residency Relief Act.

Military Out of State with Virginia Tags

In accordance with Title 58.1, Section 3511 of the Code of Virginia, when moving out of state from a Virginia prorating locality, you will remain taxable in the locality as long as you maintain your Virginia vehicle registration.  If a vehicle owned by a non-Virginia resident active duty service member has a current Virginia tag, they must continue to provide a current LES each year and/or required documentation for their spouse to maintain this exemption.  To remove the vehicle from our tax rolls, a copy of the new state registration must be submitted to our office.