58.1-3219.5. Exemption from taxes on property for disabled veterans. 

A. Pursuant to Article X, Section 6-A of the Constitution of Virginia, and for tax years
beginning on or after January 1, 2011, the General Assembly hereby exempts from taxation
the real property, including the joint real property of husband and wife, of any veteran who
has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant
to federal law to have a 100 percent service-connected, permanent, and total disability, and
who occupies the real property as his principal place of residence. 

B. The surviving spouse of a veteran eligible for the exemption set forth in this article shall
also qualify for the exemption, so long as the death of  the veteran occurs on or after
January 1, 2011 and the Surviving Spouse does not remarry. The exemption applies without
any restriction on the spouse’s moving to a different principal place of residence for taxable years
beginning on or after January 1, 2019.

An application has to be filed with the Commissioner of the Revenue's Office along with the required proof stated below.


Veteran should bring with him/her:

  1. Approved letter of disability issued by the U. S. Department of Veteran Affairs
  2. Photo Identification (Driver's License and Military Identification Card)
  3. Proof of residency occupancy, such as a utility bill

Surviving Spouse should bring with him/her:

  1. Death certificate to confirm date is on or after January 1, 2011
  2. A certified certificate of marriage from the appropriate State office of records
  3. Proof of residence occupancy, such as a utility bill
For more information on Motor Vehicle Reduced Tax Rate for Disabled Veterans, click here.