Disabled Veterans Real Estate Tax Exemption

On April 6, 2011, legislation was approved by the Virginia General Assembly exempting certain disabled Veterans and their surviving spouses from local real estate taxes on their principal place of residency which they own and occupy.

A qualified Veteran must be certified by the U.S. Department of Veteran Affairs (VA) to be totally and permanently disabled due to a service-connected disability with an overall disability rating of 100% or a compensation rating of 100% due to individual unemployability. A Veteran must provide the original designation letter from the VA attesting that he or she is 100% service-connected, permanently and totally disabled.

The surviving spouse of a qualified Veteran is eligible for the tax exemption if the death of the Veteran occurred on or after January 1, 2011 and the surviving spouse does not remarry and continues to occupy the real property as his or her principal place of residence.

Resources:

• Eligibility Requirements
• Sample VA Designation Letter
• Form DV 21-4138 - for Veteran (Statement in Support of Claim)
• Form DV 21-4138 - for Surviving Spouse (Statement in Support of Claim)
• Instructions and Application Form