Real Estate Tax Exemption for Disabled Veterans

This exemption was enacted by a constitutional amendment approved by Virginia voters on November 2, 2010. Subsequently, the 2011 General Assembly amended the Code of Virginia by adding code sections 58.1-3219.5 and 58.1-3219.6.

Tax Exemption Application

For questions about applying for Real Estate Tax Exemption for Disabled Veterans, please call 757-926-3535.

The following (PDF) documents for Disabled Veterans Tax Relief can be obtained via download or by contacting the Commissioner of the Revenue at 757-926-3535 or by email.

Effective Date

This legislation applies to tax years beginning on or after January 1, 2011. The City of Newport News assesses real estate tax for a fiscal year (FY) that begins on July 1 and ends on June 30 of the following year.

Therefore, this exemption becomes effective in Newport News for the fiscal year of July 1, 2011 through June 30, 2012 (FY12) and applies to the December 5, 2011 bill and thereafter. The exemption is not effective for the June 5, 2011 bill since that assessment is for the second half of the 2010-11 fiscal year (FY11).

Exemption Provisions

The provisions of the Code of Virginia Section 58.1-3219.5 are as follows:

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 to have a 100% service-connected, permanent, and total disability, and who occupies the real property as his or her principal place of residence.

In an opinion dated July 15, 2011, Virginia's Attorney General clarified the provisions of the above code section, stating that the exemption also applies to veterans who are being paid at the 100% rate on the basis of individual unemployability due to service-connected disabilities.

The surviving spouse of a veteran eligible for the exemption shall also qualify for the exemption, as long as the death of the veteran occurs on or after January 1, 2011, the surviving spouse does not remarry, and the surviving spouse continues to occupy the real property as his or her principal place of residence. The following (PDF) documents can be obtained via download or by contacting the Commissioner of the Revenue at 757-926-3535 or by email.

If you are a disabled veteran or the surviving spouse of a disabled veteran, and you meet the above requirements, you must complete and sign an application and the veteran must provide the original, designated letter from the U.S. Department of Veterans Affairs attesting that he or she is 100% service connected, permanently, and totally disabled. A form to be used to obtain certification of disability from the U.S. Department of Veterans Affairs can be obtained via (PDF) download.

In addition to completing an application, the surviving spouse of the disabled veteran must also provide a copy of the veteran's death certificate confirming a date of death on or after January 1, 2011, and certified documentation of marriage to the qualified veteran.

If a letter has not previously been provided from the U.S. Department of Veterans Affairs certifying the veteran had a 100% service connected total and permanent disability that identifies the effective date of the disability, the surviving spouse will need to provide this letter.