Tax Type
Property Tax
Description
Nonresident Servicemen;Taxability of Community Property
Topic
Property Subject to Tax
Date Issued
10-14-1976
Community property owned by nonresident married persons domiciled in community property states and living in Virginia under military orders is subject to personal property taxes if the community property law of their home state gives the non-military spouse property rights equivalent to joint ownership.
Motor vehicles, travel trailers, boats and airplanes are taxable if (1) normally garaged, docked or parked in Virginia, (2) the non-military spouse has not paid a tax on the property in his or her home state, and (3) the community property law of the home state gives the non-military spouse property rights equivalent to joint ownership.
Attorney General's Opinion