Vehicles registered in the active duty, non-Virginia resident military person's name and the name of their spouse (effective November 11, 2009) will be exempt from personal property tax. The military spouse whose name is on the registration must supply a copy of their current Leave and Earnings Statement.
When military persons retire and remain in Cumberland County, their vehicle(s) will be subject to the personal property tax.
All vehicles owned by military individuals who claim Virginia as their legal state of residence are subject to personal property tax, regardless of where the vehicle is physically located.