Virginia senior property tax relief exists, but the state doesn't set the amount. Every dollar of relief for seniors 65 and older is decided by the county or city where you live. Two statewide exemptions cover 100 percent disabled veterans and surviving spouses of military members or first responders killed in the line of duty. Everyone else starts with a call to their local commissioner of the revenue.
In This Guide
- What Virginia State Law Actually Says
- Three Tracks: Which One Applies to You
- Track 1: Local Senior Programs (Age 65 and Older)
- Track 2: The 100 Percent Disabled Veteran Exemption
- Track 3: The Military and First Responder Survivor Exemption
- How to Find Your Local Program
- Frequently Asked Questions
What Virginia State Law Actually Says
Virginia senior property tax relief is governed by Va. Code 58.1-3210 through 3218. The statutes do three things. They authorize localities to create programs. They set age 65 as the minimum age floor any locality must use. And they require that applications be accepted from January 1 through April 1 each year, though a locality can extend that window.
That's it. The statutes do not set an income limit, a net-worth cap, an exemption percentage, or a benefit dollar amount. All of that is left to each city and county, which sets its own program by ordinance. A senior in Fairfax County faces completely different rules than a senior in Roanoke City.
Two programs do operate statewide without any local variation: the 100 percent disabled veteran exemption and the military/first responder surviving spouse exemption. Those are covered in their own sections below.
Virginia Senior Property Tax Relief: Three Tracks
| Track | Who qualifies | Income/asset test | Benefit amount | How to apply |
|---|---|---|---|---|
| Local senior program | Homeowner age 65 or older (or disabled), principal residence | Set by your county or city | Set by your county or city (exemption, deferral, or combination) | Contact your commissioner of the revenue; apply January 1-April 1 |
| 100% disabled veteran exemption | Veteran rated by VA at 100% service-connected, permanent, and total disability | None | 100% real property tax exemption on principal residence | Contact your commissioner of the revenue |
| Military/first responder survivor exemption | Surviving spouse of an armed-forces member or covered first responder killed in the line of duty (no remarriage) | None | 100% real property tax exemption on principal residence | Contact your commissioner of the revenue |
Track 1: Local Senior Programs (Age 65 and Older)
Each Virginia county and city with a senior relief program decides:
- The income limit (household income above the limit disqualifies you)
- The net-worth or asset cap (some localities count the home's value, others don't)
- Whether the benefit is an exemption (reduces your bill), a deferral (postpones it), or both
- The exact percentage or dollar amount of relief
- The local application deadline, which can extend past April 1
Because these vary so much, there is no general number to give you. A senior with moderate income in one Virginia county may get full relief, while the same senior in an adjacent county gets partial relief or nothing at all.
The January 1-April 1 window is the state floor. File before April 1 to be safe. If your locality has extended the deadline, your commissioner of the revenue can tell you the exact date.
Track 2: The 100 Percent Disabled Veteran Exemption
This one is statewide. No locality can reduce or eliminate it.
A veteran whose principal residence is in Virginia qualifies for a 100 percent real property tax exemption if the U.S. Department of Veterans Affairs has rated them as service-connected, permanently, and totally disabled at the 100 percent level. There is no income test and no asset test.
The exemption applies only to the principal residence, not to other properties the veteran owns.
If the veteran dies, the surviving spouse retains the full exemption, with two conditions:
- The spouse does not remarry.
- The veteran died on or after January 1, 2011.
The surviving spouse also keeps the exemption if they move to a different home in Virginia. The benefit follows the person, not the property.
To claim the exemption, bring your VA disability rating documentation to your county or city commissioner of the revenue. There is no annual income-recertification requirement, though you must notify the locality if your circumstances change.
Track 3: The Military and First Responder Survivor Exemption
Surviving spouses of military members or covered first responders killed in the line of duty get a 100 percent real property tax exemption on their principal residence in Virginia. No income test. No asset test.
"Covered first responder" includes law enforcement officers, firefighters, search and rescue personnel, and emergency medical technicians who died in the line of duty, as defined under Virginia law.
The exemption continues as long as the spouse does not remarry and continues to use the home as their principal residence. Like the disabled veteran exemption, it follows the spouse if they move to a new principal residence in Virginia.
Contact your commissioner of the revenue to claim this exemption. Bring documentation of the service member's or first responder's line-of-duty death from the relevant federal or state agency.
Virginia Senior Property Tax Relief: Finding Your Local Program
Your single point of contact for all three tracks is your county or city commissioner of the revenue. They handle the local senior relief program, the disabled veteran exemption, and the military survivor exemption.
To find your commissioner of the revenue:
- Search your county or city name plus "commissioner of the revenue" on any search engine.
- Most Virginia localities list their commissioner's office on the official county or city government website.
- The Virginia Department of Taxation maintains general guidance on property tax relief programs and can direct you to your locality if you're unsure who to contact.
When you call, ask:
- Does your locality have a senior relief program, and what are the income and asset limits?
- What is the local application deadline?
- What documentation do you need to bring?
- Is the benefit an exemption, a deferral, or both?
For the disabled veteran and surviving spouse exemptions, bring your VA rating letter or proof of line-of-duty death and be ready to show that the home is your principal residence.
If property taxes are one piece of a larger picture of paying for care, our guide to paying for senior care covers Medicaid, VA benefits, and other financial options.
Frequently Asked Questions
No. Virginia authorizes each city and county to create its own program for homeowners 65 and older. The state sets only the age floor (65) and the application window (January 1-April 1, or later if the locality extends it). Every other detail is local.
For local programs, you must be 65 or older (or disabled), own your principal residence in Virginia, and meet the income and asset limits your county or city sets. There is no statewide income limit. The 100 percent disabled veteran exemption has no income or asset test. The military/first responder surviving spouse exemption also has no income or asset test.
The state floor is April 1. Your locality may set a later deadline. Contact your commissioner of the revenue before April 1 to be safe, and ask if your county or city has extended the window.
No. The statewide disabled veteran exemption requires a 100 percent service-connected, permanent, and total disability rating from the VA. Partial ratings do not qualify for the statewide exemption. Your locality's senior program may have separate provisions, so ask your commissioner of the revenue.
Yes, if the veteran died on or after January 1, 2011, and the surviving spouse does not remarry. The exemption continues on the spouse's principal residence, even if they move to a different home in Virginia.
Ask your commissioner of the revenue for the specific reason in writing, then review whether you meet all the local criteria. You can appeal a determination through your locality's administrative review process. The commissioner's office can walk you through the steps.
The statewide exemption requires 100 percent. Some Virginia localities offer their own partial exemptions for veterans with lower disability ratings, but that depends entirely on your county or city. Ask your commissioner of the revenue.
Learn More
- Senior Property Tax Relief by State
- How to Pay for Senior Care
- Selling or Renting Your Home for Care
- Reverse Mortgages for Senior Care
Find personalized help understanding Virginia senior property tax relief options at brevy.com.
The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.