The Soldiers and Sailors Civil Relief Act of 1940 and Executive Order 9-88 (W.Va. Code § 11-5-1) allows a taxpayer, who is an active duty member of any branch of the United States Military Service, to receive tax-exempt status on personal property owned during any current assessment period.
There are certain criteria that, if met, will determine if a tax-payer qualifies for the exemption. It is the policy of the Marion County Assessor's Office to verify military enlistment by presenting a current copy of the taxpayers deployment orders. These deployment orders should be dated as close to the assessment period as possible. If the taxpayers available orders reflect an extended time of enlistment, the dates on the orders should be made plainly visible and explained by the taxpayer. Deployment orders are to be presented each year unless otherwise arranged with the Assessor’ Office.
The assessment period begins on July 1st of any year and runs through October 1st of the same year. If a taxpayer’s assessment is returned to the Assessor’s Office in the mail, a legible copy of the current deployment orders must be enclosed with the assessment form. The Assessors office keeps these documents on file and are treated with confidentiality.
RULES FOR MILITARY EXEMPTION
West Virginia Resident, stationed out of state, ONE vehicle exempt.
West Virginia Resident, stationed in W.Va., NO vehicles exempt.
Non-Resident, stationed in W.Va., ALL Personal Property exempt.
(NOTE: If the active military taxpayer has a leased vehicle only, then there will be NO exemption.)