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

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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.
 
HB1655 AMENDMENT to 58.1-3219 - Governor Approved 02.15.19 - Real property tax exemption for disabled veterans; surviving spouse's 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 whose 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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