Military Spouse Residency Affidavit – Chesapeake, VA

The Military Spouse Residency Affidavit for Tax Exemption is a sworn statement, issued by the City of Chesapeake Commissioner of the Revenue, in which the spouse of an active-duty servicemember attests to a legal residence in a state other than Virginia in order to support a personal property tax exemption.

The affidavit is completed for a specific tax year, written on the line For Tax Year. In it the applicant states that they are the spouse of an active-duty military member whose legal residence is not Virginia, that the servicemember is in compliance with military orders, and that the applicant is in Virginia solely to be with that spouse. The applicant then names the state of legal residence, choosing one of two statements: they elect the same legal residence as the military spouse under the SCRA as amended by the Veterans Benefits and Transitions Act (VBTA), effective January 1, 2019, or they have the same non-Virginia domicile or legal residence under the SCRA as amended by the Military Spouses Residency Relief Act (MSRRA) in 2009.

The form also has a vehicle table (title number, last 6 of the VIN, and whether the vehicle is leased), a signature and contact block, and a notary block. The form states that the Commissioner of the Revenue's office can notarize the affidavit. It is a personal property tax document; it is not a real estate tax form.

The main group is the spouse of an active-duty military member who has a legal residence other than Virginia, where the servicemember is in compliance with military orders and the spouse is in Virginia solely to be with the servicemember. That spouse signs the affidavit and applies for the exemption.

The form asks for the following, so have it ready:

• the name of the spouse applying for the exemption;
• the name of the active-duty servicemember;
• the state of legal residence shared with the servicemember, under either the VBTA election or the MSRRA domicile statement;
• the vehicles for which the exemption is sought.

The affidavit is built around a servicemember whose legal residence is not Virginia, so it does not fit a spouse whose servicemember claims Virginia as legal residence. The form lists a different identification document for servicemembers in the U.S. Coast Guard. It does not describe anyone signing on the applicant's behalf: the applicant signs it.

File the affidavit for each tax year for which you claim the exemption: the form is completed for the tax year you write on the line For Tax Year, and the Leave and Earnings Statement you attach must show a legal state of residence other than Virginia for that same year. The form prints no due date of its own. For filing dates and how they apply to your vehicles, call the Commissioner of the Revenue's office at 757-382-6730 or write to [email protected]. The City says its forms must be completed, printed and signed before they are sent to the office.

The City of Chesapeake accepts a completed, printed and signed form by email attachment, fax or mail, sent to the Commissioner of the Revenue's Office.

• Email: scan the signed form and send it as an attachment to [email protected].
• Fax: the City lists fax as a channel; ask the office for the fax number at 757-382-6730.
• Mail: City of Chesapeake, Commissioner of the Revenue, Post Office Box 15285, Chesapeake, Virginia 23328.

Include copies of the required documents with the affidavit. The form says the Commissioner of the Revenue's office can notarize the affidavit, and the City's forms page directs questions about personal property forms to that office. Online submission is offered by the City only for forms it publishes as online forms. FillingPDF lets you fill out and download the PDF; submission follows the channels above.