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,
· 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.
For information regarding this exemption, contact the Department of Real Estate Assessments or email wkilby@culpepercounty.gov