Effective January 1, 2021, 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 with a 100 percent service-connected, permanent and totally disability shall be exempt from taxation. This is pursuant to Section 58.1-3668 of the Code of Virginia, and subdivision (a)(8) of Article X, Section 6 of the Constitution of Virginia. The exemption expires upon the death of the disabled veteran and, pursuant to state law, is not available to the disabled veteran’s surviving spouse.
Personal Property (Car Tax) Exemption for Veterans with 100% Service-Connected Disability
Pursuant to a 2020 amendment to subdivision (a)(8), Article X, Section 6 of the Constitution of Virginia, the City offers a tax exemption to one motor vehicle (only a passenger car, pickup or panel truck registered for personal use) 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. A vehicle may qualify for exemption if co-owned with a spouse as long as at least one of the owners is a qualified permanently and totally disabled veteran. Leased vehicles do not qualify for the exemption.
Pursuant to the enabling legislation adopted by the 2021 Virginia General Assembly, this exemption shall be applicable beginning on the date the motor vehicle is acquired or January 1, 2021, whichever is later, and shall not be applicable for any period of time prior to January 1, 2021. The exemption shall expire on the date of the disabled veteran’s death and shall not be available for the surviving spouse. See Va. Code § 58.1-3668, ( https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+CHAP0156+pdf). Residential Parking Permit fees still apply and are not subject to exemption.
Disability Rating
A veteran is considered to have a 100 percent service-connected disability if:
- The veteran's disability is rated at 100 percent; or
- The veteran's service-connection is rated at less than 100 percent, but the veteran is paid at the 100 percent disability rate due to unemployability.
Under either standard, the disability must be considered total and permanent. Veterans with temporary disabilities, no matter how severe, do not qualify.
To obtain required disability documentation from the U.S. Department of Veterans Affairs (VA), simply complete VA Form 21-4138 and fax this to the VA at 540-597-1792; or mail this form to:
U.S. Department of Veterans Affairs
Regional Office
210 Franklin Rd SW
Roanoke, VA 24011
By law, disability documentation must come from the U.S. Department of Veterans Affairs. It is not sufficient just to submit a medical certification from your private physician.
After receiving the required VA documentation, simply download the City of Alexandria Elderly and Disabled Tax Relief application and documentation to the address on the application.
Required Documentation
All applicants must provide certification of the veteran's disability rating from the U.S. Department of Veterans Affairs or its successor agency. Surviving spouses applying for the exemption must also provide a copy of the veteran’s death certificate.
Filing an Application
Although there is no deadline to file the application, the City encourages applicants to submit their applications in time for them to be received or postmarked no later than June 15.
Contact Information
Disabled Veterans or Surviving Spouses wishing to receive an application by mail may contact:
Tax Relief, Revenue Division, Department of Finance
301 King Street, Room 1700
Alexandria, VA 22314
For your safety and the safety of staff during the pandemic, in-person assistance for Tax Relief and for Disabled Veteran Exemptions is currently limited, and available by advance appointment only. Most assistance can be provided by telephone, email, or virtual online meetings.
For assistance, or to schedule a meeting, if necessary, please email TaxRelief@alexandriava.gov or call 703.746.4800. Information is also available online at alexandriava.gov/TaxRelief.