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

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.

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

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 revenue — is 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.

Step by step

1. Confirm eligibility before applying. The veteran must have a VA rating of 100% service-connected, permanently and totally disabled — including 100% through individual unemployability rated permanent and total. Surviving spouses qualify only if the veteran died on or after January 1, 2011 and they have not remarried.
2. Gather your required documents. You will need your VA rating letter showing 100% service-connected permanent and total disability, and be prepared to complete an affidavit or statement required by your local commissioner of the revenue.
3. Contact your local commissioner of the revenue to apply. You can apply online or call 1-844-838-7838 for assistance.
4. Submit your VA rating letter and completed affidavit or statement to the local commissioner of the revenue. The commissioner makes the final determination on your exemption.
5. Plan to renew the exemption each year. Mark your calendar so the annual renewal does not lapse.

What to expect: After submitting your application and documents, the local commissioner of the revenue will review your VA rating letter and affidavit to determine whether your principal residence — up to one acre — qualifies for a full real estate tax exemption. Processing times vary, so contact the commissioner's office directly for an estimate. If approved, the exemption applies to your primary home each year, but renewal is required annually — so watch for any renewal notices from the commissioner's office. Surviving spouses who qualify should note that the exemption can continue even after moving to a new principal residence, as long as they have not remarried.

Renewals

annual