input: [PERSONAL PROPERTY FAQs] I am active duty military, am I liable for personal property tax in the City of Lynchburg? [1] 
output: Under the Servicemembers Civil Relief Act, active duty military personnel are subject to state and local taxation only in their home of record. If you maintain the City of Lynchburg as your legal residence and your vehicle is registered in Virginia you would be liable for personal property tax regardless of where you may be stationed or where your vehicle may be garaged or located during the tax year. If you and your spouse are in Lynchburg by virtue of military orders, you would not be liable for personal property tax. Any service member requesting an exemption from personal property tax will be required to submit a copy of their most recent leave and earnings statement.