Soldiers Relief Act

Under title 50, United States Code Annoted, Section 574, personal property (including vehicles) owned by nonresident U. S. military personnel residing outside their home state of record under military orders, is considered to have situs in the home state and not in Alabama and would not be subject to assessment for ad valorem taxes. This includes vehicles leased by nonresident U. S. military personnel.  These vehicles are covered under the soldiers and sailors exemption.  No ad valorem tax lien attaches to these vehicles. 

Our office must secure and keep on file sufficient proof of the nonresident military personnel’s resident status.  The affidavit for exemption for ad valorem tax must be signed by the nonresident military personnel, or spouse and notarized if not signed in the presence of the taxing official. 

This exemption applies only to vehicles that are registered to the military person.  It does not apply to vehicles that are registered to their dependents.

Military personnel who are legal residents of Alabama and register their vehicle in Alabama are subject to the same ad valorem tax laws as other Alabama residents, even if stationed outside Alabama.