Virginia Senior Property Tax Relief for Homeowners 65+

Virginia senior property tax relief exists, but the state doesn't set the amount.1 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 3218.1 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.1 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 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.1 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 (VA) has rated them as service-connected, permanently, and totally disabled at the 100 percent level.1 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 keeps the full exemption as long as they do not remarry.1 If the spouse later moves, the exemption may follow them to a new principal residence in Virginia. Effective-date limits can apply depending on when the veteran died, so confirm the specifics with your commissioner of the revenue.

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.1 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 keeps the home as their principal residence. Like the disabled veteran exemption, it may follow the spouse to a new principal residence in Virginia; confirm the details with your commissioner of the revenue.

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.

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.

Learn More

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.