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
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.