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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 may qualify for the exemption if the veteran's death was on or after January 1, 2011, tas long as the spouse has not remarried.

 

HB1655 AMENDMENT to 58.1-3219 - Governor Approved 02.15.19 - Real property tax exemption for disabled veterans; surviving spouses ability to change residence. The exemption applies without restriction on the spouse's moving to a different principal place of residence. If a surviving spouse was eligible for an exemption prior to July 1, 2019, but became "ineligible" solely because they moved to a different principal place of residence, they are now eligible for such exemption for taxable years beginning on or after July 1, 2019.

 

Qualified surviving spouses that are first time applicants and their principal place of residence is not the same as the veteran are eligible for such exemption beginning beginning July 1, 2019. 

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This program is managed by the Commissioner of the Revenue's Real Estate Qualification Division.