Reduced Tax Rate for Military

Disabled Veteran Reduced Tax Rate

A reduced personal property tax rate of $.000001 per hundred of assessed value is available to each qualified veteran on one (1) motor vehicle owned and regularly used by the veteran. Veterans are qualified under the provisions of Code of Virginia §58.1-3506 (A) (19), and Hampton City Code Chapter 37, Article III, Division 2, Subdivision B, Sec. 37-163.

A qualified veteran must be certified by the U.S. Department of Veteran Affairs (VA) to have either lost, or lost the use of, one (1) or both legs, or an arm or a hand, or who is blind or who is permanently and totally disabled due to a service-connected disability.

To apply for this reduced tax rate, download and complete the application (PDF) and turn in to the Commissioner of the Revenue’s Office along with:

  • A copy of your Summary of Benefits letter from the Department of Veteran Affairs (VA).
  • A copy of your approved identification card from the Department of Defense or the Department of Veteran Affairs.
  • A copy of your driver’s license.

Spouses of United States Military Service Members

On Dec. 31, 2018, Congress enacted the Veterans Benefits and Transition Act. This federal legislation amends the service member Civil Relief Act to provide that the spouse of a service member may elect to use the same residence for tax purposes as that of the service member. This change became effective Jan. 1, 2019.

Vehicles that are titled in the spouse’s name only, of the military member, or titled jointly with their service member may qualify for the VBTA exemption.  To apply for this exemption, download and complete the application (PDF), please note the spouses signature needs to be notarized.  The following documentation will need to be submitted along with the application:

  • A current end of the month L.E.S (Leave and Earnings Statement).
  • The active duty military member's Dependency Application/Record of Emergency Data (Page 2) document listing the spouse.
  • Copy of military spouse’s current military dependent ID card.