Disabled Veterans Real Property Tax Relief

Effective January 1, 2011 a new law was imposed by the Commonwealth of Virginia allowing a 100% real estate tax exemption for qualifying disabled armed forces veterans and their spouses.

Pursuant to Article X, Section 6-A of the Constitution of Virginia, the General Assembly exempted from taxation the real property, including the joint real property of husband and wife, of any Veteran who has been approved by the U.S. Department of Veterans Affairs to have a 100% 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 shall also qualify for the exemption, so long as the death of the Veteran occurred on or after January 1, 2011, the surviving spouse does not remarry and the surviving spouse continues to occupy the real property as his/her primary place of residence.

In order to receive this benefit the veteran is required to have a letter of disability from the U.S. Department of Veterans Affairs (1-800-827-1000). 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 regional U. S. Dept. of Veterans Affairs office is located at 210 Franklin Road SW, Roanoke, Va. 24011.

When applying with the Commissioner of the Revenue for this exemption the veteran must bring:
1. An original letter of disability issued by the U. S. Department of Veterans Affairs
2. Photo Identification
3. Proof of residence of occupancy – Voter Registration Card

Surviving spouse should bring:
1. Approved and original letter of disability issued by the U. S. Dept. of Veterans Affairs (in the event the veteran was not previously exempted from local real estate taxes)
2. Death certificate to confirm the date is subsequent to December 31, 2010
3. A certificate of marriage from the appropriate State office of records
4. Proof of residence occupancy – Voter Registration Card

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