                                 CODE OF VIRGINIA

MOTOR VEHICLE OF A DISABLED VETERAN (§ 58.1-3668)

A. As used in this section, &#8220;motor vehicle&#8221; means only a passenger
car or a pickup or panel truck, as those terms are defined in &#xA7; 46.2-100,
that is registered for personal use.

B. 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.

C. 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&#8217;s death and shall not be available for his
surviving spouse.

D. The provisions of &#xA7; 58.1-3980 shall apply to the exemption granted
pursuant to this section.

HISTORY: 2021, Sp. Sess. I, c. 156.