Housing & property tax · Virginia
Virginia real estate tax exemption for 100% P&T disabled veterans
By the VetUnlocked editorial team · Updated Oct 22, 2026
Virginia exempts the home of a veteran rated 100% service-connected, permanent and total, along with up to one acre of land under it, from local real estate tax. Some surviving spouses keep the exemption.
... 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
Who qualifies
The Code of Virginia exempts the real property of a veteran whom VA has rated as having a 100 percent service-connected, permanent and total disability, if the veteran occupies it as their principal place of residence (Va. Code § 58.1-3219.5).
What it covers
- The home you live in as your principal residence.
- The land it sits on, up to one acre. A locality can exempt more land under the statute's terms.
- A manufactured home can qualify even if you don't own the land, but that land isn't exempt.
Surviving spouses
A surviving spouse of a qualifying veteran who died on or after January 1, 2011 keeps the exemption as long as they don't remarry, and can move to a different principal residence without losing it (Va. Code § 58.1-3219.5).
How to apply
- Get VA documentation showing a 100 percent service-connected, permanent and total disability. A surviving spouse also needs to show the veteran died on or after January 1, 2011.
- File an affidavit or written statement with the commissioner of the revenue (or other designated officer) where the property is. It names the veteran and any spouse living there, says whether the property is jointly owned by a married couple, and certifies that it's the veteran's principal residence (Va. Code § 58.1-3219.6).
The Virginia Department of Veterans Services also has a page on this exemption.
Deadlines and timing
You don't refile every year. You only file again if your principal residence changes (Va. Code § 58.1-3219.6). File as soon as you have your rating letter: taxes you pay before you file may not earn interest if they're refunded.
Common mistakes
- Applying with a 100% rating that isn't permanent. The rating must be service-connected, permanent and total.
- Sending the application to the state. It goes to your local commissioner of the revenue.
- Not refiling after a move.
- Assuming all your land is exempt. The statute sets one acre unless your locality allows more.
FAQ
Who qualifies for the Virginia disabled veteran real estate tax exemption?
A veteran rated by VA as having a 100 percent service-connected, permanent and total disability, for the home they live in as their principal residence.
How much land is exempt?
Up to one acre under the home. A locality can exempt more under the statute.
Can a surviving spouse keep it?
Yes, if the veteran died on or after January 1, 2011 and the spouse doesn't remarry. The spouse can also move without losing it.
Do I file every year?
No. You file again only if your principal residence changes.
Sources
- Code of Virginia, § 58.1-3219.5, https://law.lis.virginia.gov/vacode/title58.1/chapter32/section58.1-3219.5/ (fetched Oct 22, 2026)
- Code of Virginia, § 58.1-3219.6, https://law.lis.virginia.gov/vacode/title58.1/chapter32/section58.1-3219.6/ (fetched Oct 22, 2026)
Eligibility rules and amounts come from the official source and can change. Always confirm there before you apply.