Disabled Veteran Real Estate Tax Exemption
Disabled Veterans Real Estate Tax Exemption Eligibility
Per the Code of Virginia §58.1-3219.5, to qualify and apply for the Real Estate Tax exemption, a Veteran must provide documentation from the U.S. Department of Veterans Affairs (VA), which certifies the Veteran's current VA disability status and a copy of the Veteran's driver's license.
The document(s) must include the following qualification requirements:
- The Veteran has a service-connected disability, permanent in nature; AND
- The Veteran has a combined service-connected evaluation of 100% or is being paid at the 100% rate due to unemployability; AND
- The Veteran is considered by VA as totally and permanently disabled due to his/her service connected disability and no further examinations are required; AND
- The effective date VA assigned the Veteran the evaluation rating of 100% (or of unemployability if applicable); AND
- The effective date VA determined the Veteran as permanently and totally disabled and no additional examinations are required.
- The home that the Veteran is applying for must be their principal place of residency which they own and occupy.
The surviving spouse of a qualified Veteran is eligible for the exemption if the death of the Veteran occurred on or after January 1, 2011, and the surviving spouse does not remarry. The surviving spouse is to provide verification from the VA that his/her spouse was a qualified Veteran at the time of death. A copy of the Veterans death certificate will also be required.
The application process for this exemption is generally a one-time process unless there is a change in the Veteran’s principal place of residence. Additional documentation and/or information may be required to reaffirm an applicant’s eligibility for continual exemption. A qualified applicant must report any change in residency, disability status, ownership of the residence, marital status, or death of an owner or other information that relates to this exemption.
Application and required documentation are to be filed with the Office of the Commissioner of the Revenue. Click the link below to print the application. This application is required to be notarized. Please return the completed, notarized application (we can notarize in our office) and required documentation to: The Commissioner of the Revenue, 801 Crawford Street, Portsmouth, VA 23704
If you have questions about this program or need further assistance, please call 757-393-8771.