​​​​​​Disabled Veterans or Surviving Spouses Real Estate Exemption​

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The Commonwealth of Virginia exempts 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 pursuant to 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.
 
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 if the spouse moves to a different principal place of residence. If a surviving spouse was eligible for exemption prior to July 1, 2019, but became "ineligible" solely because he or she moved to a different principal place of residence, he or she is now eligible for such exemption for the taxable years beginning or after July 1, 2019.
 
Qualified surviving spouses who are first time applicants and his or her principal place of residence is not the same as the veteran are also eligible for the exemption beginning July 1, 2019. 
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This program is managed by the Commissioner of the Revenue's Real Estate Qualification Division.
 
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