The Servicemembers Civil Relief Act (SCRA), a federal act, sets forth that any person in the military service is exempt from taxation by all states except their home state or political subdivision. Vehicles registered in the name of the active military person only, are exempt from Personal Property Taxes. If a vehicle is jointly owned, and the spouse or other person named is non-military, the vehicle is taxable.
The Military Spouses Residency Relief Act, effective November 11, 2009, amends the Servicemembers Civil Relief Act. Spouses of active duty military members who have vehicles titled in their name or jointly with the service member may be exempt from personal property tax if certain conditions are met. Please contact the Commissioner of the Revenue at 757-926-8657 for more information.