Disabled Veterans Property Tax Relief

Real Property Veterans Tax Relief

Pursuant to Article X, Section 6-A of the Constitution of Virginia, effective January 1, 2011, the General Assembly exempted 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/her primary place of residence.

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 occurred on or after January 1, 2011, and the Surviving Spouse does not remarry.

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

  • Setting forth the name of the disabled Veteran and the name of the Spouse (if any) also occupying the real property,
  • Indicating whether the real property is jointly owned by the husband and wife,
  • Certifying that the real property is occupied as the primary residence by either the Veteran or Surviving Spouse (if applicable), and
  • Certifying that the Surviving Spouse (if applicable) has not remarried.

The Veteran or Surviving Spouse shall also provide documentation from the U. S. Department of Veterans Affairs or its successor indicating that the Veteran has a 100 percent service-connected, permanent, and total disability.  The Veteran shall only be required to re-file the required information if the Veteran’s primary residence changes.  If a Surviving Spouse of a Veteran is applying for the exemption, the Surviving Spouse shall also provide documentation that the Veteran’s death occurred on or after January 1, 2011.

Personal Property Veteran Tax Relief

Pursuant to subdivision (A) (8) of Article X, Section 6 of the Constitution of Virginia, effective January 1, 2021, the General Assembly exempted from taxation one motor vehicle used primarily by or for a 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. The term motor vehicle, as passed by the General Assembly in Virginia State Code 58.1-3668, is any passenger car, pickup, or panel truck as defined in section 46.2-100; and eliminates motorcycles from eligibility.

The following ownership and use qualify for personal property tax exemption: 

  • The vehicle is owned by the Veteran.
  • The vehicle is used primarily by or for the Veteran.
  • The vehicle is owned jointly with the spouse of the Veteran.
  • The vehicle is owned solely by the spouse of a Veteran and used primarily by or for the Veteran.

The exemption expires upon the death of the 100 percent, service connected, permanent, and totally disabled Veteran. Passing the personal property exemption to a surviving spouse is prohibited by statute. Additionally, a vehicle owned by a trust of any type, either revocable or irrevocable, does not qualify for the tax exemption.

The Veteran shall also file with the Commissioner of the Revenue an Application, documentation from the U. S. Department of Veterans Affairs or its successor indicating that the Veteran has a 100 percent service-connected, permanent, and total disability, and verification of the Veteran’s primary residence.

Apply for Disabled Veteran Tax Relief

Letter of Disability

In order to receive this benefit the veteran is required to have a letter of disability from the U.S. Department of Veterans Affairs (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.

The local U.S. Department of Veterans Affairs office is located at:
210 Franklin Road SW
Roanoke, VA 24011

What to Bring

When applying for this exemption, the veteran must bring:

  • Original letter of disability issued by the U.S. Department of Veterans Affairs
  • Photo Identification
  • Proof of residence of occupancy - Voter Registration Card

A surviving spouse applying for real property relief should bring:

  • Approved and original letter of disability issued by the U.S. Department of Veterans Affairs (in the event the veteran was not previously exempted from local real estate taxes)
  • Certificate of marriage from the appropriate State office of records
  • Death certificate to confirm the date is subsequent to December 31, 2010
  • Proof of residence occupancy - Voter Registration Card