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 Veteran 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.
The surviving spouse of a qualified Veteran is eligible for the tax exemption if the death of the Veteran occurred on or after January 1, 2011 and the surviving spouse does not remarry and continues to occupy the real property as his or her principal place of residence.
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; and
- the Veteran is considered by VA as permanently and totally disabled due to his/her service connected disability and no further examinations are required; and
- the effective date VA assigned the Veteran the 100% evaluation rating (or of unemployability if applicable); and
- the effective date VA determined the Veteran as permanently and totally disabled and no additional examinations are required.
The surviving spouse of a qualified Veteran is eligible for the exemption if the death of the Veteran occurred on or after January 1, 2011, and the surviving spouse does not remarry and continues to occupy the same real property as his/her principal place of residence. The surviving spouse is to provide verification from the VA that his/her spouse was a qualifying Veteran at the time of his/her death.
The veteran, his or her 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.