Disabled Veterans or Surviving Spouses Real Estate Exemption
The Commonwealth of Virginia exempts the real property of a disabled veteran from taxation, including the joint real property of husband and wife, when these two criteria are met:
- The veteran occupies the real property as his or her principal place of residence
and
- He or she has been rated under federal law, by the U.S. Department of Veterans Affairs or its successor agency, to have a 100% service-connected, permanent and total disability.
A surviving spouse may qualify for the exemption if the veteran's death was on or after January 1, 2011, as long as the spouse has not remarried.
Qualified surviving spouses who are first-time applicants whose principal place of residence is not the same as the veteran are also eligible for the exemption beginning July 1, 2019.
This program is managed by the Commissioner of the Revenue's Real Estate Qualification Division.