Virginia Disabled Veteran Property Tax Exemption: No Income Test

Virginia's disabled veteran property tax exemption can eliminate the real estate tax on a qualifying veteran's home entirely, and unlike most tax breaks, it doesn't depend on your age or your income. If the U.S. Department of Veterans Affairs has rated you 100 percent service-connected, permanent, and totally disabled, and you live in the home, the Commonwealth exempts the full value of that principal residence from local property tax.

This guide walks through exactly who qualifies, what a surviving spouse keeps, and the one step families most often miss: the exemption is not automatic, so you have to claim it.

In This Guide

• Key Takeaways
• Do You Qualify for Virginia's Disabled Veteran Property Tax Exemption?
• How Much Is the Exemption Worth?
• What About a Surviving Spouse?
• How to Apply for the Virginia Disabled Veteran Property Tax Exemption
• How It Works With Your Federal VA Benefits
• Frequently Asked Questions
• Learn More

Virginia is home to one of the largest veteran populations in the country: 678,148 veterans in FY2024, the fifth-largest count of any state.2 For those with the highest disability ratings, this exemption is one of the most valuable state benefits available.

Do You Qualify for Virginia's Disabled Veteran Property Tax Exemption?

The exemption comes from Article X, Section 6-A of the Constitution of Virginia and Code of Virginia § 58.1-3219.5. Two things have to be true at the same time.1

First, the rating. You qualify if the U.S. Department of Veterans Affairs has rated you 100 percent service-connected, permanent, and totally disabled. There's an important second path here that trips up a lot of veterans: you also qualify if your schedular rating is below 100 percent but the VA pays you at the 100 percent rate because of individual unemployability (IU). In the eyes of this exemption, being paid at the 100 percent rate counts.1

Second, the home. You have to occupy the property as your principal place of residence. This is a benefit for the place you actually live, not a rental or a second home.1

Notice what's not on the list. There is no age requirement, and the exemption is based on your rating and your residence rather than on your income.1 That's the single biggest difference between this benefit and Virginia's age-and-income senior tax relief, which many localities also offer to homeowners 65 and older who fall under locally set income and net-worth limits.3 If you're looking for that age-based program instead, see our guide to Virginia senior property tax relief.

Here's how the most common situations sort out.

How Much Is the Exemption Worth?

For a qualifying veteran, the exemption is complete. Virginia exempts 100 percent of the real property tax on your principal residence, so the tax on the home itself goes to zero.1 The exemption also covers the land the home sits on, up to one acre.1

That last detail matters if you own a larger parcel. The exemption applies to the residence and up to one acre beneath it, so acreage beyond that first acre can still be taxed by the locality. For most homeowners on a typical lot, that ceiling never comes into play and the entire property is exempt.1

The exact dollars you save depend on your locality's assessed value for the home and its real estate tax rate, both of which vary from one county, city, or town to the next. But the mechanism is the same everywhere in Virginia: the real estate tax on the qualifying residence is removed rather than reduced or capped.1

What About a Surviving Spouse?

This is one of the most reassuring parts of the law, and one families should understand before it's needed. A surviving spouse continues to qualify for the exemption after the veteran dies, so long as two conditions hold: the veteran's death occurred on or after January 1, 2011, and the surviving spouse does not remarry.1

If both are true, the spouse keeps the full exemption on the principal residence. Remarriage ends it. And because the January 1, 2011 date is tied to when the veteran passed, a spouse whose veteran died before that date does not carry the benefit forward under this provision.1

A surviving spouse claims the exemption the same way the veteran would, by filing with the locality. If your spouse was already receiving the exemption, contact your local commissioner of the revenue to confirm what they need to continue it in your name.

How to Apply for the Virginia Disabled Veteran Property Tax Exemption

The exemption is not granted automatically when the VA assigns your rating. Under Code of Virginia § 58.1-3219.6, you have to claim it by filing with your locality.1

If you're not sure who your commissioner of the revenue is or what your locality requires, the Virginia Department of Taxation can point you to the right local office, and many localities post the form and instructions on their own websites. For help documenting your VA rating, the Virginia Department of Veterans Services offers assistance through a statewide network of benefit service offices, free of charge.4

How It Works With Your Federal VA Benefits

It helps to keep two very different things straight. This property tax exemption is a benefit under Virginia law, granted by your locality, and it's a separate program from the federal VA's disability compensation and pension benefits.1 The VA decides your disability rating and pays your monthly compensation on its own federal rules; your locality applies the exemption to your property tax based on that rating and where you live.

The rating is the bridge between them. The same 100 percent service-connected, permanent, and total rating (or payment at the 100 percent rate for individual unemployability) that the VA assigns is exactly what unlocks the state exemption.1 So the practical move for many veterans is to make sure the VA rating is documented and current, then bring that documentation to the locality.

VA Aid and Attendance is a different benefit that families sometimes confuse with this one. Aid and Attendance is a monthly cash pension add-on for wartime-era veterans (or surviving spouses) who need help with daily activities, and it carries its own tests: qualifying wartime service, a need for help with tasks like bathing, dressing, or feeding, and a net worth below $163,699 for 2026.5 That's an income-and-assets benefit. The property tax exemption, by contrast, has no age or income test at all.1 A veteran can qualify for one, both, or neither, depending on their situation. To see how the federal cash benefits fit together in Virginia, read our guide to VA benefits for senior care in Virginia.

Learn More

Find personalized help claiming the Virginia disabled veteran property tax exemption 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.