Tax Relief For Veterans With Disability
Veterans with a disability resulting from their service may be eligible for tax relief measures. These measures often depend on the veteran's disability rating and can vary by location.
In Virginia, disabled veterans may receive a property tax exemption on their primary residence if they are 100% disabled as a result of service. This exemption is made in accordance with Article X, Section 6-A of the Constitution of Virginia. It exempts the real property, including joint real property of a husband and wife, of any veteran who has been rated by the U.S. Department of Veterans Affairs to have a 100% service-connected, permanent, and total disability, and who occupies the real property as their principal place of residence.
The surviving spouse of a veteran eligible for this exemption may also qualify for it, provided that the veteran's death occurred on or after January 1, 2011, the surviving spouse does not remarry, and the surviving spouse continues to occupy the real property as their principal place of residence.
To claim this exemption, the veteran or surviving spouse must file an affidavit or written statement with the Commissioner of the Revenue. This statement should include the name of the disabled veteran (and the spouse, if applicable), indicate whether the real property is jointly owned by a husband and wife, and certify that the real property is occupied as the veteran's principal place of residence. Documentation from the U.S. Department of Veterans Affairs indicating that the veteran has a 100% service-connected, permanent, and total disability must also be provided.
In the case of a surviving spouse claiming the exemption, documentation that the veteran's death occurred on or after January 1, 2011 must be provided. The veteran is only required to re-file the information if their principal place of residence changes
- Real Estate Tax Exemption for Surviving Spouses of the Armed Forces Killed in Action - Explanation (PDF)
- Real Estate Tax Exemption for Surviving Spouses of the Armed Forces Killed in Action - Application Form (PDF)
- Application for Real Property Tax Relief for Veterans with 100% Service-Connected Disability (PDF)
- Must be a veteran with a 100% service-connected disability or the surviving spouse of veteran with 100% service-connected disability who passed on or after January 1, 2011
- The title of property for which an exemption is being claimed must be held or partially held by the applicant
- Must be the applicant's primary residence
- Exemption is limited to the house and up to five acres