The Service members Civil Relief Act (SCRA) sets forth that any person in the military service is except from taxation by all states except their home state. Vehicles registered in the name of the active military person only, are exempt. If a vehicle is jointly owned, and named is non-military, the vehicle is taxable.The Military Spouses Residency Relief Act, effective November 11, 2009, amends the Service members Civil Relief Act. Spouses of active duty military members who have a vehicle titled in their names or jointly with the service member may be exempt from property tax if certain conditions are met. Contact the Commission of Revenue at 757-393-8779 for more information.