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1. What are my tax obligations if I am an active duty military person maintaining Loudoun County as my legal residence?

Under the Servicemembers Civil Relief Act, your tax liability would be to Loudoun regardless of where you may be stationed or where your personal property may be garaged during the year.

2. What are my tax obligations if I am an active duty military person or a non-military spouse maintaining a legal domicile in a state other than Virginia?

If your vehicle is titled solely to you, a military person residing in Loudoun County because of military orders, or jointly titled with a military spouse residing in Loudoun County because of military orders, it will qualify for exemption from local personal property taxation in Loudoun County under the Servicemembers Civil Relief Act. As of November 11, 2009, vehicles titled solely in the name of a non-military spouse or jointly titled with a non-military spouse who is present in the state to be with the servicemember in compliance with the servicemember’s military orders will qualify for exemption from local personal property taxation in Loudoun County under the Servicemembers Civil Relief Act as long as the residence or domicile is the same for both the servicemember and spouse. To request an exemption from personal property tax in Loudoun County, military personnel must complete and submit a Servicemember Request for Loudoun County Vehicle Personal Property Tax Exemption Form to the Commissioner of the Revenue, accompanied by a copy of each of the following: a recent leave and earnings statement (LES), military orders, and current state vehicle registration(s). If the vehicle is titled in the name of a non-military spouse or jointly titled with a non-military spouse, a copy of the marriage certificate, or a copy of military ID for the servicemember’s spouse, will be required in addition to the information listed above. The completed form and other documentation may be faxed to 703-777-0263, emailed or mailed via the USPS to P.O. Box 8000, Leesburg, VA 20177-9804.

A recertification form will be mailed annually to servicemembers in January. Servicemembers are required to provide copies of the qualifying documentation with the recertification form.

Servicemembers who separate from active duty and maintain Loudoun County as their domicile are required to report their change in status to the Commissioner of the Revenue and provide a copy of the form DD214. Vehicles owned or leased by the servicemember or their spouse will no longer qualify for the exemption from taxation.

3. What are my tax obligations if I am a member of the armed services of the United States and will be or have been deployed outside of the United States?

Virginia Code § 58.1-3916 provides for an automatic filing extension on personal property taxes for 90 days from the date an active military person is expected to return to the United States. A service member may avail himself or herself of this filing extension by notifying our office of deployment outside of the United States. Please submit the Notification of Military Deployment Outside of the United States form accompanied by a copy of your military orders.

4. What are my tax obligations as a member of the diplomatic corps?

You may request an exemption from personal property tax by providing our office with a copy of a letter verifying diplomatic status from your embassy or foreign mission. The documentation may be faxed to 703-777-0263, emailed to [email protected] or mailed via the USPS to P.O. Box 8000, Leesburg, VA 20177-9804.