Benefits · Tax Relief

How to apply for Real Estate Tax Exemption for 100% Disabled Veterans & Surviving Spouses

Local commissioners of the revenue (statewide mandate: Va. Const. art. X, § 6-A; Va. Code § 58.1-3219.5)

Who it's for

Virginia fully exempts the principal residence (plus up to one acre) from real estate tax for veterans rated by the U.S. Department of Veterans Affairs as 100% service-connected, permanently and totally disabled — including veterans rated 100% through individual unemployability. The exemption is statewide and mandatory in every county and city. A surviving spouse keeps the exemption if the veteran died on or after January 1, 2011 and the spouse does not remarry, even after moving. Apply to the local commissioner of the revenue.

The VA rating must be permanent AND total (100% service-connected, or 100% via individual unemployability rated permanent and total), and surviving spouses qualify only if the veteran died on or after January 1, 2011 and they have not remarried — so this shows as a may-qualify result. The local commissioner of the revenue makes the determination.

What you'll need

  • VA rating letter showing 100% service-connected permanent and total disability
  • Affidavit/statement filed with the local commissioner of the revenue

Where to apply

Apply online: official application

By phone: 1-844-838-7838

What to say when you call

“Hello, I'm calling to ask about Real Estate Tax Exemption for 100% Disabled Veterans & Surviving Spouses. I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need va rating letter showing 100% service-connected permanent and total disability, affidavit/statement filed with the local commissioner of the revenueis anything else required? What is the best next step?”

Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.

Renewals

annual

Official source →Last verified · August 23, 2026

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Not legal or financial advice. The agency makes the final eligibility decision.