Real Property Tax Relief for Veterans with 100% Service-Related Disability
A disabled veteran in Virginia may receive a property tax exemption on his/her primary residence if the veteran is 100 percent disabled as a result of service.
Pursuant to Article X, Section 6-A of the Constitution of Virginia, the General Assembly exempted from taxation the real property, including the joint real property of husband and wife, of any veteran who has been rated by the U.S. Department of Veterans Affairs, or its successor agency pursuant to Federal law, to have a 100 percent service-connected, permanent, and total disability, and who occupies the real property as his principal place of residence.
The surviving spouse of a veteran eligible for the exemption set forth in this article shall also qualify for the exemption, so long as the death of the veteran occurs on or after January 1, 2011, the surviving spouse does not remarry, and the surviving spouse continues to occupy the real property as his or her principal place of residence.
The veteran or surviving spouse claiming the exemption under this article shall file with the Commissioner of the Revenue an affidavit or written statement (i) setting forth the name of the disabled veteran and the name of the spouse, if any, also occupying the real property, (ii) indicating whether the real property is jointly owned by a husband and wife, and (iii) certifying that the real property is occupied as the veteran’s principal place of residence. The veteran shall also provide documentation from the U.S. Department of Veterans Affairs or its successor agency indicating that the veteran has a 100 percent service-connected, permanent, and total disability. The veteran shall be required to re-file the information required by this section only if the veteran’s principal place of residence changes. In the event of a surviving spouse of a veteran claiming the exemption, the surviving spouse shall also provide documentation that the veteran’s death occurred on or after January 1, 2011.
Must be veteran with 100% service connected disability or the surviving spouse of veteran with 100% service connected disability who passed on or after January 1, 2011.
Title of property for which exemption is being claimed, must be held or partially held by the applicant.
Must be applicants primary resident.
Exemption is limited to the house and up to five acres.