Military Exemption for Personal Property 

In order to maintain a "Military Exempt" status, please submit a copy of a current
LES statement each year by February 1st. The exempt status does not apply if
your "home of record" is Virginia.

Effective November 11, 2009, motor vehicles and other tangible personal
property owned by the spouse of an active service member, whose
Home of Record is NOT Virginia, is exempt from paying personal property.
This applies to property titled or leased in the name of the service member,
the spouse, or both, as long as both are domiciled in another state.

  Send a copy of current LES to our office via

  • email 
  • fax to 540-582-3630
  • or complete an online form 



Additional Links

Contact Information

Main: 540-507-7052 
  Fax: 540-582-3630


Mailing Address:
Attn: Personal Property Division
Commissioner of the Revenue
PO Box 175 
Spotsylvania VA 22553-0175

Physical/Overnight Addr:
Richard E Holbert Bldg
(1st Floor)
Attn: Personal Property Division
Commissioner of the Revenue
9104 Courthouse Rd 
Spotsylvania VA 22553

Office Hours:
8:00 am – 4:30 pm
Monday through Friday