Background
Section 6 of Article X of the Constitution of Virginia was amended effective January 1, 2021 to establish the exemption from local property taxation for one vehicle (i.e. car or truck) used primarily by or for a 100% service-connected, totally and permanently Disabled Veteran. The vehicle may be owned (not leased) by the Disabled Veteran and/or their spouse.
Please read the requirements below to see if you qualify.
To receive an exemption, complete the Disabled Veterans Personal Property Tax Exemption application 
[178KB] and provide the supporting documentation as described below.
Note: If the Disabled Veteran owns their home in the City of Harrisonburg please see the application and information at Disabled Veterans Real Property Tax Exemption.
Requirements
Disability
- The United States Department of Veterans Affairs must have determined that the veteran has a 100% service-connected, total and permanent disability or a total disability rating based on individual unemployability due to a service-connected disability.
- Documentation from the Department of Veteran Affairs must be provided with the first request.
- To request a statement from the United States Department of Veteran Affairs confirming a 100% service-connected disability, you may submit a Department of Veterans Affairs Form 21-4138 [1.72MB].
Personal Property Ownership
- The motor vehicle (i.e. car or truck) must be owned by the veteran and/or spouse.
- After the initial application, each February the Disabled Veteran will be mailed a form on which he/she can designate a different vehicle to receive the exemption for that year.
- Leased vehicles and vehicles owned by a business will not qualify.
Property Use
The vehicle must be used primarily by or for the veteran.