Veterans must be rated by the US Department of Veterans Affairs or its successor agency pursuant to federal law, with a 100% service-connected permanent and total disability to receive an exemption.
Commissioner of the Revenue Veteran Services
Virginia Relay TTY
The Commonwealth of Virginia exempts the real property of a disabled veteran from taxation, including the joint real property of husband and wife, when these two criteria are met:
and
A surviving spouse may qualify for the exemption if the veteran's death was on or after January 1, 2011, as long as the spouse has not remarried.
HB1655 AMENDMENT to 58.1-3219 - Governor Approved 02.15.19 - Real property tax exemption for disabled veterans; surviving spouse's ability to change residence. The exemption applies without restriction if the spouse moves to a different principal place of residence.
If a surviving spouse was eligible for exemption prior to July 1, 2019, but became "ineligible" solely because he or she moved to a different principal place of residence, he or she is now eligible for the such exemption for the taxable years beginning or after July 1, 2019.
Qualified surviving spouses who are first-time applicants whose principal place of residence is not the same as the veteran are also eligible for the exemption beginning July 1, 2019.
Veterans must be rated by the US Department of Veterans Affairs or its successor agency pursuant to federal law, with a 100% service-connected, permanent, and total disability to receive an exemption for one passenger car or pickup or panel truck that is registered for personal use.
Any such motor vehicle owned by a married person may qualify if either spouse is a Veteran of the Armed Forces or Virginia National Guard and rated with a 100% service-connected, permanent, and total disability, and the vehicle is used primarily by or for the veteran.
This exemption shall be applicable beginning on the date the motor vehicle is acquired OR January 1, 2021, whichever is later. This exemption shall not apply to any period prior to January 1, 2021.
Vehicles owned and regularly used by a veteran who has either lost the use of one or both legs, an arm, or a hand, who is blind, or who is permanently and totally service-connected disabled as certified by the Department of Veterans Affairs (Municode Section 35-13) may qualify for a reduced tax rate.
The reduced rate shall be applicable on the date the motor vehicle is acquired OR January 1 of the current tax year, whichever is later. This reduced rate shall not be applicable to any prior period. Leased vehicles and vehicles owned by a business may not qualify.
To apply for the Personal Property Tax Exemption and Tax Reduction for Veterans, please provide the information and documentation requested on the Disabled Veterans Personal Property Tax Relief Form.
