Disabled Veterans and Surviving Spouses
Disabled Veterans & Surviving Spouses of Disabled Veterans
The Virginia General Assembly enacted on April 6, 2011, legislation which exempts from real property taxation the principal residence of veterans that have a 100% service-connected, permanent, and total disability, and if;
- You own and reside on the real property as your principal place of residence; or,
- You are a spouse of a disabled veteran who was deceased after January 1, 2011; and
- You have not remarried; and
- You continue to occupy the real property as your principal place of residence.
The exemption is effective as of January 1, 2011 and also extends to the surviving spouse, if the veteran’s death occurred on or after January 1, 2011. This legislature provides for an exemption on the principal residence and up to one (1) acre.
Application for Exemption is required and certain documentation must be provided; however, the application is generally a one-time process and does not need to be re-filed annually, unless the veteran’s principal place of residence changes.
The Veteran or Surviving Spouse must also provide documentation from the U.S. Department of Veterans Affairs or its successor indicating that the Veteran has a 100 percent service-connected, permanent, and total disability. This document can be obtained by filing a VA Form 21-4138 with the Regional Office of the Department of Veterans Affairs at U.S. Department of Veterans Affairs, Regional Office, 210 Franklin Rd., SW, Roanoke, VA 24011. The Veteran shall only be required to re-file the required information if the Veteran’s primary residence changes. If a surviving spouse of a Veteran is applying for the exemption, the surviving spouse shall also provide documentation that the Veteran’s death occurred on or after January 1, 2011.
Surviving Spouses
Surviving Spouses
of Members of the Armed Forces of the United States Killed in Action
Surviving spouses of members of the Armed Forces killed in action who meet certain criteria may be granted relief from all or part of the real estate taxes on a home, up to one acre of land it occupies. There is no income or net worth criteria for this real estate tax relief.
To qualify, the applicant must:
- provide documentation from the U.S. Department of Defense indicating the date that the member of the armed forces of the United States was killed in action; and
- provide a copy of their marriage certificate; and
- not have remarried; and
- own and occupy the property as his/her principal place of residence.
Surviving Spouses
of Certain Persons Killed in the Line of Duty
Surviving spouses of certain persons killed in the line of duty may be granted relief from all or part of real estate taxes on a home, up to one acre of land it occupies. There is no income or net worth criteria for this real estate tax relief.
To qualify, the applicant must:
- not have remarried, and
- own and occupy the property as his/her principal place of residence.
To qualify, the applicant must provide the following:
- a copy of their marriage certificate; and
- documentation from the Virginia Retirement System or from the State Comptroller for the Virginia Department of Accounts stating that you are the spouse and the beneficiary of death-in-service benefits of an eligible person killed in the line of duty; and
- the date that the covered person died.
For information regarding this exemption, contact the Department of Real Estate Assessments or via email.
