The Commonwealth of Virginia exempts 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% service connected permanent and total disability, and who occupies the real property as his or her principal place of residence.
The surviving spouse of a veteran eligible for the exemption 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.
This State legislation will become became effective for the tax year starting July 1, 2011. The June 5, 2011, tax bill will be due.
This program is managed by the Commissioner of the Revenue's Real Estate Qualification Division.