{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3668.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3668.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3668.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3668.html"}],"law_id":65960,"edition_id":1,"section_id":65960,"structure_id":14651,"section_number":"58.1-3668","catch_line":"Motor vehicle of a disabled veteran","history":"2021, Sp. Sess. I, c. 156.","full_text":"A\n\nAs used in this section, “motor vehicle” means only a passenger car or a pickup or panel truck, as those terms are defined in § 46.2-100, that is registered for personal use.B\n\nPursuant to subdivision (a)(8) of Article X, Section 6 of the Constitution of Virginia, 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 or its successor agency pursuant to federal law with a 100 percent service-connected, permanent, and total disability shall be exempt from taxation. Any such motor vehicle owned by a married person may qualify if either spouse is a veteran who is rated as 100 percent disabled. Any locality may establish procedures for a veteran to apply for the exemption and may enact any ordinance necessary for administration of the exemption.C\n\nThis 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 his surviving spouse.D\n\nThe provisions of § 58.1-3980 shall apply to the exemption granted pursuant to this section.","order_by":null,"text":{"0":{"id":239672,"text":"As used in this section, “motor vehicle” means only a passenger car or a pickup or panel truck, as those terms are defined in § 46.2-100, that is registered for personal use.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":239673,"text":"Pursuant to subdivision (a)(8) of Article X, Section 6 of the Constitution of Virginia, 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 or its successor agency pursuant to federal law with a 100 percent service-connected, permanent, and total disability shall be exempt from taxation. Any such motor vehicle owned by a married person may qualify if either spouse is a veteran who is rated as 100 percent disabled. Any locality may establish procedures for a veteran to apply for the exemption and may enact any ordinance necessary for administration of the exemption.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":239674,"text":"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 his surviving spouse.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":239675,"text":"The provisions of § 58.1-3980 shall apply to the exemption granted pursuant to this section.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14651,"edition_id":1,"name":"Other Exempt Property","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":13614,"metadata":{},"date_created":"2026-06-26 03:49:08","date_modified":"2026-06-26 03:49:08","permalink":{"id":258097,"object_type":"structure","relational_id":14651,"identifier":"5","token":"58.1\/III\/36\/5","url":"\/58.1\/III\/36\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13614,"edition_id":1,"name":"Tax Exempt Property","identifier":"36","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:45:23","date_modified":"2026-06-26 03:45:23","permalink":{"id":257965,"object_type":"structure","relational_id":13614,"identifier":"36","token":"58.1\/III\/36","url":"\/58.1\/III\/36\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":69695,"structure_id":14651,"section_number":"58.1-3660","catch_line":"Certified pollution control equipment and facilities","url":"\/58.1-3660\/","token":"58.1\/III\/36\/5\/58.1-3660","metadata":false},{"id":79013,"structure_id":14651,"section_number":"58.1-3660.1","catch_line":"Certified stormwater management developments and property","url":"\/58.1-3660.1\/","token":"58.1\/III\/36\/5\/58.1-3660.1","metadata":false},{"id":76621,"structure_id":14651,"section_number":"58.1-3661","catch_line":"Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices","url":"\/58.1-3661\/","token":"58.1\/III\/36\/5\/58.1-3661","metadata":false},{"id":73001,"structure_id":14651,"section_number":"58.1-3662","catch_line":"Generating and cogenerating equipment used for energy conversion","url":"\/58.1-3662\/","token":"58.1\/III\/36\/5\/58.1-3662","metadata":false},{"id":56226,"structure_id":14651,"section_number":"58.1-3663","catch_line":"Partial taxation by one political subdivision of utility property owned by another","url":"\/58.1-3663\/","token":"58.1\/III\/36\/5\/58.1-3663","metadata":false},{"id":72777,"structure_id":14651,"section_number":"58.1-3664","catch_line":"Environmental restoration sites","url":"\/58.1-3664\/","token":"58.1\/III\/36\/5\/58.1-3664","metadata":false},{"id":69089,"structure_id":14651,"section_number":"58.1-3665","catch_line":"Partial exemption for erosion control improvements","url":"\/58.1-3665\/","token":"58.1\/III\/36\/5\/58.1-3665","metadata":false},{"id":83938,"structure_id":14651,"section_number":"58.1-3666","catch_line":"Wetlands and riparian buffers; living shorelines","url":"\/58.1-3666\/","token":"58.1\/III\/36\/5\/58.1-3666","metadata":false},{"id":85879,"structure_id":14651,"section_number":"58.1-3667","catch_line":"Effective date of property tax exemption for certified property","url":"\/58.1-3667\/","token":"58.1\/III\/36\/5\/58.1-3667","metadata":false},{"id":65960,"structure_id":14651,"section_number":"58.1-3668","catch_line":"Motor vehicle of a disabled veteran","url":"\/58.1-3668\/","token":"58.1\/III\/36\/5\/58.1-3668","metadata":false}],"previous_section":{"id":85879,"structure_id":14651,"section_number":"58.1-3667","catch_line":"Effective date of property tax exemption for certified property","url":"\/58.1-3667\/","token":"58.1\/III\/36\/5\/58.1-3667","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3668\/","history_text":false,"references":false,"refers_to":[{"id":82691,"section_number":"46.2-100","catch_line":"Definitions","order_by":null,"url":"\/46.2-100\/"},{"id":64276,"section_number":"58.1-3980","catch_line":"Application to commissioner of the revenue or other official for correction","order_by":null,"url":"\/58.1-3980\/"}],"permalink":{"id":258135,"object_type":"law","relational_id":65960,"identifier":"58.1-3668","token":"58.1\/III\/36\/5\/58.1-3668","url":"\/58.1-3668\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3668\/","token":"58.1\/III\/36\/5\/58.1-3668","dublin_core":{"Title":"Motor vehicle of a disabled veteran","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3668","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> As used in this section, “motor vehicle<\/span>” means only a passenger car or a pickup or panel<\/span> truck, as those terms are defined in § 46.2-100<\/a>, that is registered for personal use. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Pursuant to subdivision (a)(8) of Article X, Section 6 of the Constitution of Virginia, one motor vehicle<\/span> 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<\/span> of Veterans Affairs or its successor agency pursuant to federal law<\/span> with a 100 percent service-connected, permanent, and total disability shall be exempt from taxation. Any such motor vehicle<\/span> owned by a married person may qualify if either spouse is a veteran who is rated as 100 percent disabled. Any locality may establish procedures for a veteran to apply for the exemption and may enact any ordinance<\/span> necessary for administration of the exemption. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> This exemption shall be applicable beginning on the date the motor vehicle<\/span> 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 his surviving spouse. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The provisions of § 58.1-3980<\/a> shall apply to the exemption granted pursuant to this section. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMOTOR VEHICLE OF A DISABLED VETERAN (\u00a7 58.1-3668)\n\nA. As used in this section, “motor vehicle” means only a passenger\ncar or a pickup or panel truck, as those terms are defined in § 46.2-100,\nthat is registered for personal use.\n\nB. Pursuant to subdivision (a)(8) of Article X, Section 6 of the Constitution of\nVirginia, one motor vehicle owned and used primarily by or for a veteran of the\nArmed Forces of the United States or the Virginia National Guard who has been\nrated by the U.S. Department of Veterans Affairs or its successor agency\npursuant to federal law with a 100 percent service-connected, permanent, and\ntotal disability shall be exempt from taxation. Any such motor vehicle owned by\na married person may qualify if either spouse is a veteran who is rated as 100\npercent disabled. Any locality may establish procedures for a veteran to apply\nfor the exemption and may enact any ordinance necessary for administration of\nthe exemption.\n\nC. This exemption shall be applicable beginning on the date the motor vehicle is\nacquired or January 1, 2021, whichever is later, and shall not be applicable for\nany period of time prior to January 1, 2021. The exemption shall expire on the\ndate of the disabled veteran’s death and shall not be available for his\nsurviving spouse.\n\nD. The provisions of § 58.1-3980 shall apply to the exemption granted\npursuant to this section.\n\nHISTORY: 2021, Sp. Sess. I, c. 156.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}