Tax Relief Program

Tax Relief for Disabled Veterans Real Property

Effective January 1, 2011 a new law was imposed by the Commonwealth of Virginia allowing a 100% real estate tax exemption for qualifying disabled armed forces veterans and their spouses.

Pursuant to Article X, Section 6-A of the Constitution of Virginia, the General Assembly exempted from taxation the real property, including the joint real property of husband and wife, of any Veteran who has been approved by the U.S. Department of Veterans Affairs to have a 100% service-connected, permanent and total disability, and who occupies the real property as his/her primary place of residence.

The surviving spouse of a Veteran eligible for the exemption shall also qualify for the exemption, so long as the death of the Veteran occurred on or after January 1, 2011, the surviving spouse does not remarry and the surviving spouse continues to occupy the real property as his/her primary place of residence.

In order to receive this benefit the veteran is required to have a letter of disability from the U.S. Department of Veterans Affairs (1-800-827-1000). The letter will have specific wording that is required by the Commonwealth of Virginia for this exemption. The letter will NOT be automatically provided to the veteran, he or she must request this letter. Virginia Form 21-4138 may be filled out and signed in the Commissioner of Revenue's office and faxed to the Veterans Affairs office to request the letter on your behalf.

Tax Relief for Surviving Spouses of Service Members Killed In The Line Of Duty

Pursuant to Article X, Section 6-B of the Constitution of Virginia, for tax years beginning on or after January 1, 2017, any county, city, or town may exempt from taxation the real property described in subsection B of the surviving spouse of any covered person who occupies the real property as his principal place of residence. If the covered person's death occurred on or prior to January 1, 2017, and the surviving spouse has a principal residence on January 1, 2017, eligible for the exemption under this section, then the exemption for the surviving spouse shall begin on January 1,2017. If the covered person's death occurs after January 1, 2017, and the surviving spouse has a principal residence eligible for the exemption under this section on the date that such covered person dies, then the exemption for the surviving spouse shall begin on the date that such covered person dies. If the surviving spouse acquires the property after January 1, 2017, then the exemption shall begin on the date of acquisition, and the previous owner may be entitled to a refund for a pro rata portion of real property taxes paid pursuant to § 58.1-3360. No county, city, or town shall be liable for any interest on any refund due to the surviving spouse for taxes paid prior to the surviving spouse's filing of the affidavit or written statement required by §58.1-3219.15.

Those dwellings, in any locality that provides the exemption pursuant to this article, with assessed values in the most recently ended tax year that are not in excess of the  average assessed value for such year of a dwelling situated on property that is zoned as single-family residential shall qualify for a total exemption from real property taxes under this article. If the value of a dwelling is in excess of the average assessed value as described in this subsection, then only that portion of the assessed value in excess of the average assessed value shall be subject to real property taxes, and the portion of the assessed value that is not in excess of the average assessed value shall be exempt from real property taxes.

The surviving spouse shall qualify for the exemption so long as the surviving spouse does not remarry and continues to occupy the real property as his principal place of residence. The exemption applies without any restriction on the spouse's moving to a different principal place of residence.

The Surviving Spouse claiming the exemption under this Article shall file with the Commissioner of the Revenue an Application, including Certification:

     (a) setting forth the surviving spouse's name occupying the real property,

(b) indicating any other joint owners of the real property,
(c) certifying that the real property is occupied as the surviving spouse's principal place of residence,
(d) including evidence of the determination of the Comptroller or the Virginia Retirement System                                                   pursuant to subsection A. The surviving spouse shall also provide documentation that he is the surviving spouse of a covered person and of the date that the covered person died,
(e) The surviving spouse shall be required to refile the information required by this section only if the surviving spouse’s principal place of residence changes, and  
(f) certifying that the Surviving Spouse has not remarried.

Tax Relief for Elderly and Permanently & Totally Disabled

Real estate and Personal property tax exemptions are provided for qualified property owners, who are not less than 65 years of age, or who are permanently and totally disabled, and who are eligible. Persons qualifying for exemption are deemed to be bearing an extraordinary real estate tax burden in relation to their income and financial worth.

Forms

Application for Disabled Veterans (PDF)
Tax Relief Application for the Elderly & Disabled (PDF)

Surviving Spouse Affidavit Form