Tax Exemption - Disabled Veteran/Surviving Spouse

On April 6, 2011, legislation was approved by the Virginia General Assembly exempting certain disabled veterans and their surviving spouses from local real estate taxes on their principal place of residency which they own and occupy. In accordance with state law, the level of exemption for which one may be eligible is determined by legal ownership of the property.

A qualified veteran must be certified by the U.S. Department of Veterans Affairs (VA) to be totally and permanently disabled due to a service-connected disability with an overall disability rating of 100% or a compensation rating of 100% due to individual unemployability. To apply for this tax exemption, download and complete the disabled veteran application (PDF). Bring the application and required documents (PDF) to apply in person at the Commissioner of the Revenue's Office

The surviving spouse of a qualified veteran is eligible for the tax exemption if the death of the veteran occurred on or after Jan. 1, 2011, and the surviving spouse does not remarry and continues to occupy the real property as his or her principal place of residence.

The surviving spouse of a qualified veteran is eligible for the exemption if the death of the veteran occurred on or after Jan. 1, 2011, and the surviving spouse does not remarry. To apply for this exemption, download and complete the application (PDF) Bring the application and required documents (PDF) to apply in person at the Commissioner of the Revenue's Office.

Eligibility Requirements

To apply for the exemption, a veteran must provide documentation from the U.S. Department of Veterans Affairs (VA), which certifies the veteran's current VA disability status.  The document(s) must be an original (not a photocopy or faxed copy), has no alterations and includes the following qualification requirements:

  • The veteran has a service-connected disability, permanent in nature; and the veteran has a combined service-connected evaluation rating of 100% or is being paid at the 100% rate due to individual unemployability; 
  • The veteran is considered by the VA as permanently and totally disabled due to his/her service connected disability and no further examinations are required; 
  • The effective date the VA assigned the veteran the 100% evaluation rating (or of unemployability if applicable); and
  • The effective date the VA determined the veteran as permanently and totally disabled and that no additional examinations are required.

Review additional documents required (PDF) for a complete application.

The veteran, or the surviving spouse, is not required to re-apply unless there is a change in the principal place of residence. Additional documentation and/or information may be required to reaffirm an applicant's eligibility for continual exemption. An applicant must report any change in residency, disability status, ownership of the residence, marital status, death of an owner or other information that relates to this exemption. If you have any questions, please call the Commissioner of the Revenue's Office at 757-727-6690.