Tax Exemption for Disabled Veterans

Pursuant to Article X, Section 6-(a) (8) of the Constitution of Virginia, the General Assembly exempted from taxation one motor vehicle owned and used primarily by or for any Veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100 percent service-connected, permanent and total disability. 

The exemption set forth in this Article shall apply to a motor vehicle owned solely by the veteran or jointly by the veteran and a spouse. The law as passed defines a motor vehicle as only a passenger car or a pickup or panel truck that is registered for personal use.

 Certification

The Veteran claiming the exemption under this Article shall file with the Commissioner of the Revenue an Application, including Certification:

• Setting forth the name of the disabled veteran and the name of the spouse (if any) owning the motor vehicle. 

 Documentation

The Veteran shall also provide documentation from the U.S. Department of Veterans Affairs or its successor indicating that the veteran has a 100% service-connected, permanent, and total disability.  The veteran shall only be required to re-file the required information if the veteran’s motor vehicle changes.

Disabled Veteran Affidavit Form