Disabled Veteran property tax exemption in Virginia
Program figures verified July 2026 — details change; confirm your scenario with us.
Virginia fully exempts the primary residence plus up to one acre from real estate tax for Veterans rated 100% permanent-and-total service-connected (Va. Code §58.1-3219.5) — no income limit, no value cap, and the bill goes to zero. Unremarried surviving spouses keep the exemption, even if they move. This page walks through who qualifies and how to apply through your commissioner of the revenue.
How Virginia's disabled Veteran property tax exemption works
Virginia's program is one of the most Veteran-friendly in the nation, which fits a state with the highest per-capita Veteran population.
100% disability rating
A Veteran rated 100% permanently service-connected disabled receives a full exemption from real estate tax on the principal place of residence. The exemption applies to up to one acre of land and the home itself; surrounding excess land may be taxed.
Surviving spouse
The unremarried surviving spouse of an eligible Veteran continues to receive the exemption, including spouses of Veterans killed in action. Some localities extend this to surviving spouses of any service member killed in action regardless of prior disability rating.
Localities
While the framework is statewide, application is administered at the locality (county or independent city) level. Most localities follow the standard framework; a handful provide additional benefits for lower disability ratings or Veteran organizations.
How to apply
Apply to your locality's commissioner of the revenue or treasurer with VA disability documentation. The exemption typically applies starting with the tax year of filing.
Three separate Virginia Veteran tax breaks, three different statutes
Virginia stacks three distinct exemptions, and each runs off its own law with its own trigger. People often assume there is only one. Here is how they line up.
| Benefit | Statute | Who qualifies | What it exempts |
|---|---|---|---|
| Disabled-Veteran real estate exemption | Va. Code §58.1-3219.5 (2011) | Veteran rated 100% permanent-and-total service-connected, including those paid at the 100% rate through individual unemployability; plus unremarried surviving spouse | Full ($0) real estate tax on the primary residence plus up to 1 acre; no income limit, no value cap |
| Line-of-duty surviving-spouse exemption | Va. Code §58.1-3219.9 (effective 2015) | Unremarried surviving spouse of a servicemember who died in the line of duty, regardless of any disability rating | Full real estate tax on the principal residence; spouse may relocate and keep it |
| Disabled-Veteran vehicle exemption | Va. Const. Art. X §6-A (2020, effective 2021) | Same 100% permanent-and-total Veteran or their spouse | Local personal property tax on 1 vehicle (car, pickup, or panel truck; not a motorcycle) |
The line-of-duty surviving-spouse exemption (§58.1-3219.9)
This one gets missed. Va. Code §58.1-3219.9 exempts the principal residence of an unremarried surviving spouse of any member of the U.S. armed forces who died in the line of duty, based on a Department of Defense line-of-duty determination. It applies for tax years beginning on or after January 1, 2015. The key difference from §58.1-3219.5: the servicemember does not need to have carried a 100% disability rating, or any rating at all. If your spouse died in service, do not assume you are ineligible just because there was never a disability rating. The exemption also carries no restriction on moving, so the spouse can buy a new principal residence and keep it.
The one-vehicle personal property exemption
A 2020 amendment to the Virginia Constitution (Article X, Section 6-A), effective January 1, 2021, exempts one motor vehicle owned and used by a 100% permanent-and-total disabled Veteran (or their spouse) from local personal property tax. It covers a car, pickup, or panel truck; motorcycles do not qualify. You pick which vehicle carries the exemption, and you can only switch it to another vehicle once the first is sold or disposed of. Apply through your commissioner of the revenue with the same VA rating documentation.
How this fits with your VA loan
When you buy a home in Virginia with a VA loan, your lender estimates property tax as part of your monthly payment (the T in PITI). If you qualify for the disabled Veteran exemption, that monthly tax escrow drops or zeroes out — which lowers your full monthly payment and improves your debt-to-income ratio. Some lenders are willing to use the post-exemption tax figure during underwriting; others want you to qualify on the pre-exemption number. Mike can structure this correctly during pre-approval so you do not lose buying power.
Common questions
Do I need to be 100% disabled to qualify?
Yes. Virginia's statewide exemption under §58.1-3219.5 is all-or-nothing: it requires a 100% permanent-and-total service-connected rating (including Veterans paid at the 100% rate through individual unemployability). There is no partial or graduated statewide benefit at lower ratings.
What if my disability rating changes?
Rating changes can affect eligibility. If you become rated 100% after buying, you can apply for the exemption going forward (not retroactively in most cases). If your rating decreases below the qualifying threshold, the exemption ends.
Does the exemption transfer if I sell and buy a new home?
You typically need to reapply when you move. The exemption applies to your primary residence, so each new homestead requires a fresh application with the county.
What about my spouse if I pass away?
Virginia allows the surviving spouse to continue the exemption under specific conditions — see the detailed section above. Estate planning around this benefit is worth discussing with a Virginia attorney before any major decisions.
Do 100% disabled Veterans pay property tax in Virginia?
No. Under Va. Code §58.1-3219.5, a Veteran rated 100% permanent-and-total service-connected (including those paid at the 100% rate through individual unemployability) is fully exempt from real estate tax on the primary residence plus up to one acre, with no income limit and no value cap. Many states cap the benefit or add an income test; Virginia's does neither.
Can a surviving spouse qualify if the Veteran was not rated 100% but died in the line of duty?
Yes, under a different statute. Va. Code §58.1-3219.9 gives an unremarried surviving spouse of a servicemember who died in the line of duty, per a U.S. Department of Defense determination, the same full real estate tax exemption, regardless of whether the servicemember carried a disability rating. It applies for tax years beginning on or after January 1, 2015, and the spouse can move to a new principal residence without losing it.
Does the disabled Veteran vehicle tax exemption cover more than one vehicle?
No. A 2020 amendment to the Virginia Constitution, effective January 1, 2021, exempts one vehicle (a car, pickup, or panel truck, not a motorcycle) owned by a 100% permanent-and-total disabled Veteran or their spouse from local personal property tax. You can switch the exempted vehicle only after the original is sold or disposed of.
Is the exemption statewide or set by each locality?
The §58.1-3219.5 exemption is statewide and applies in every Virginia county and independent city, but you apply locally through your commissioner of the revenue with VA documentation of your 100% permanent-and-total rating. A handful of localities add their own relief for lower ratings; the statewide exemption itself is all-or-nothing at 100%.