Persons on ACTIVE military duty on July 1st of the last year of taxation are allowed to exempt one (1) vehicle if their duty station is located outside of West Virginia AND the vehicle is in their possession. A copy of the ACTIVE duty person's military orders must be presented to qualify.

The "Soldiers and Sailors Civil Relief Act of 1940" applies to a non-resident of West Virginia when the non-resident is assigned to a duty station located in West Virginia. The Act exempts the non-resident from property taxation on all non-commercial personal property owned in whole or in part by the non-resident.