vehicle license tax; exemption; military

Vehicle tax relief for deployed Arizona troops

Qualifying Arizona military residents get a one-year exemption from vehicle registration fees and vehicle license tax. This includes National Guard and reserve members deployed for a worldwide contingency operation, or holding valid orders within 30 days of deployment. Applicants must provide proof accepted by the Motor Vehicle Department. The exemption covers up to two vehicles the member owns or leases. It is available from deployment until one year after military discharge, and can be used only once by the member, spouse, or legally designated representative. A surviving spouse or legally designated representative also qualifies when an eligible member dies or is listed as missing in action while on active duty. Eligible people who paid these fees and taxes during active duty can request a refund instead of future registration credit. The refund rule applies retroactively to six months before the law’s effective date, which the provided text does not state.