Virginia Code

B. Pursuant to subdivision (a) (8) of Article X, Section 6 of the Constitution of Virginia, one motor vehicle owned and used primarily by or for a veteran of the Armed Forces of the United States or the Virginia National Guard who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law with a 100 percent service-connected, permanent, and total disability shall be exempt from taxation.   Any such motor vehicle owned by a married person may qualify if either spouse is a veteran who is rated as 100 percent disabled.  Any locality may establish procedures for a veteran to apply for the exemption and may enact any ordinance necessary for administration of the exemption. 

Disabled Veterans Personal Property Tax Exemption