Virginia Property Tax Exemption: Veterans, Seniors, and Disabled

A Virginia property tax exemption can eliminate or reduce the real estate tax on your primary home if you fall into one of three groups: veterans with a 100 percent service-connected permanent and total disability rating, surviving spouses of service members killed in the line of duty, or homeowners who are at least 65 or permanently and totally disabled. Each program has its own rules, and all applications go to the Commissioner of the Revenue (or equivalent assessing official) in the county or independent city where the property sits.

Exemption for Disabled Veterans

Veterans rated 100 percent service-connected, permanent, and total by the U.S. Department of Veterans Affairs pay no real estate tax on their principal residence.¹ The exemption covers the dwelling and up to one acre of land, or more if your locality’s elderly and disabled program exempts a larger acreage.

Manufactured homes titled in Virginia qualify too, even when the land beneath them belongs to someone else. In that case only the home itself is exempt.²

The exemption took effect January 1, 2011. If your VA rating came after that date and you already owned the home, relief begins on the date of the rating. If you bought the home after receiving the rating, relief begins on the acquisition date.¹

A surviving spouse keeps the exemption as long as the veteran died on or after January 1, 2011, and the spouse has not remarried. The spouse can move to a new principal residence and carry the exemption over.³

One point to raise with your local office: some jurisdictions, including Fairfax County, extend the exemption to veterans rated below 100 percent who receive VA compensation at the 100 percent level due to individual unemployability.⁴ The state statute refers to a 100 percent rating, so treatment of individual unemployability depends on how your locality reads the law.

Exemption for Surviving Spouses of Service Members Killed in the Line of Duty

For tax years beginning on or after January 1, 2015, Virginia exempts the principal residence of a surviving spouse whose husband or wife died while serving in the U.S. armed forces. The death must carry a Line of Duty determination from the Department of Defense. The law specifically includes deaths resulting from suicide.⁵

This program has one important limit that the disabled veteran exemption does not: relief is capped at the average assessed value of a single-family home in your locality. If your home is worth more than that average, you still owe tax on the amount above it. Homes at or below the average are fully exempt. The surviving spouse must occupy the property as a principal residence and must not remarry.

Exemption for Homeowners 65 or Older or Permanently Disabled

Every Virginia county and independent city has authority to exempt or defer real estate taxes for homeowners who are at least 65 or permanently and totally disabled at any age.⁶ The property must be your sole dwelling. When spouses jointly own the home with no other co-owners, only one spouse needs to meet the age or disability requirement. Manufactured homes on land you own qualify on the same basis as traditional homes.

Because this program is locally administered, the relief varies widely. Some localities offer a full exemption, some a partial reduction, and some a sliding scale tied to income and net worth. Contact your Commissioner of the Revenue to see what your ordinance provides.

Income and Net Worth Limits

State law sets a floor of $50,000 for the income limit, but many jurisdictions go well above it. Loudoun County, for instance, grants a full exemption to households earning up to $87,000 with a net worth under $498,000 for the 2026 tax year.⁷ Others cap income at $50,000 or $60,000. Don’t assume neighboring counties use the same numbers.

The income calculation includes money received by all owners living in the dwelling plus income from relatives who also live there. Relatives providing genuine caregiving services to the owner can be excluded, whether paid or not.⁸ Localities may also choose to exclude disability income received by a disabled spouse or relative in the home.

Net worth generally excludes the dwelling and the land under it, though the excluded acreage varies. Loudoun County excludes up to 10 acres; some smaller jurisdictions exclude only one.⁷ Everything else counts: savings, vehicles, investment accounts, and any additional real estate.

Deferral as an Alternative

If you’re slightly over the exemption limits, ask about deferral. Instead of eliminating the tax, deferral postpones it. The deferred amount becomes a lien against the property and typically comes due when the home is sold or the estate is settled.⁶ Some localities combine the two, giving a partial exemption and deferring the rest. It isn’t free money, but it can keep you in your home when a full tax bill would not.

Documents to Gather Before You File

Incomplete packages are the most common cause of processing delays. Assemble everything before you contact the tax office.

For Disabled Veterans and Their Surviving Spouses

The core document is your Summary of Benefits Letter from the VA, showing a 100 percent service-connected, permanent, and total rating. You can download it from the VA’s online portal.⁹ Fairfax County warns applicants not to send the longer Decision of Benefits letter, which contains protected medical information the local office isn’t equipped to handle securely.⁴

Surviving spouses of disabled veterans also need a death certificate and proof of marriage. Surviving spouses of service members killed in the line of duty must provide the Line of Duty determination from the Department of Defense.

For Age 65+ or Disabled Applicants

You’ll file an affidavit or written statement listing everyone who lives in the home and certifying that combined income and net worth are within your locality’s limits.¹⁰ Supporting documents typically include Social Security statements, pension records, bank and investment statements, and federal tax returns if you were required to file.

Applicants under 65 who qualify through disability need a certification from the Social Security Administration, the Department of Veterans Affairs, or the Railroad Retirement Board. Without one of those, you’ll need a sworn affidavit from two physicians, licensed in Virginia or serving on active military duty, at least one of whom has physically examined you.¹⁰ A Social Security disability certification that qualifies you for federal benefits satisfies Virginia’s definition as long as you remain eligible.

How and When to File

Applications go to the Commissioner of the Revenue in the county or independent city where the property is located. Most localities offer paper forms in person or on the county website, and a growing number accept online filings with document uploads. If you file online, save the confirmation email or reference number.

Applications must be filed after January 1 of the tax year for which you’re seeking relief.¹⁰ The deadline is set by local ordinance and varies. Rockbridge County, for example, requires filing by April 1. Fairfax County gives returning applicants until May 1 and allows first-time applicants until December 31. Check with your local office early in the year rather than assuming you have time.

Missing the deadline usually means paying the full bill for that year. Some localities accept late filings, but only if their ordinance allows it.¹⁰ Don’t count on a hardship exception in your area.

Renewals and Reporting Changes

Once approved, your exemption is applied to upcoming tax installments and you’ll get a notice showing the relief. Check that the correct property and acreage are covered.

Virginia lets localities choose between annual filing and a three-year cycle. Under the triennial model, you submit a full application every three years and a shorter certification in the intervening years confirming nothing has changed.¹⁰ Loudoun County and Albemarle County both use the triennial approach.¹¹

Report changes right away if household income rises above the limit, a relative moves in or out, or you stop using the property as your sole dwelling. Failing to do so can trigger back-tax assessments for years you weren’t actually eligible. The Commissioner of the Revenue can make reasonably necessary inquiries and require answers under oath.

If Your Application Is Denied

Surviving spouses of disabled veterans or service members killed in the line of duty can appeal a denial to the Commissioner of the Virginia Department of Veterans Services with a written request and the denial letter. Hearings can be held by phone, video, or in person. The Commissioner must issue a decision within 90 days of the hearing. If no decision comes in that window and you send written notice, the decision is deemed in your favor after 30 more days. Either side can appeal to the circuit court where the surviving spouse lives.¹²

For the elderly and disabled program, the statute does not create a separate state-level administrative appeal. Your recourse is typically through the local governing body or the circuit court. Ask the Commissioner of the Revenue’s office for the specific steps in your jurisdiction.

What the Exemption Means for Your Mortgage Escrow

If you pay taxes through an escrow account, your lender collects an estimated amount every month. Once you receive an exemption, those estimates are too high. Your mortgage servicer must run an escrow account analysis annually, and the adjusted tax figure should appear in that review.¹³

If the analysis shows a surplus of $50 or more, the servicer must refund it within 30 days. Smaller surpluses may be refunded or credited to next year’s payments. The catch is that the adjustment runs on the servicer’s schedule, not yours. To speed things up, send your servicer a copy of the exemption approval letter and ask for an off-cycle escrow review. Some will do it; others will make you wait for the annual analysis.

1
Virginia Code Commission. Virginia Code 58.1-3219.5 – Exemption From Taxes on Property for Disabled Veterans
2
Virginia Code Commission. 1VAC80-10-20 – Real Property Exempt From Taxation
3
Virginia Code Commission. Constitution of Virginia – Article X, Section 6-A
4
Fairfax County, Virginia. Tax Exemption for Disabled Veteran or Surviving Spouse
5
Virginia Code Commission. Virginia Code 58.1-3219.9 – Exemption for Surviving Spouses of Members of the Armed Forces Who Died in the Line of Duty
6
Virginia Code Commission. Virginia Code 58.1-3210 – Exemption or Deferral of Taxes on Property of Certain Elderly Individuals and Individuals With Disabilities
7
Loudoun County, VA – Official Website. Real Property Tax Exemption: Older Adults and Residents With Disabilities
8
Virginia Code Commission. Virginia Code 58.1-3212 – Local Restrictions and Exemptions
9
Veterans Affairs. Download VA Benefit Letters
10
Virginia Code Commission. Virginia Code 58.1-3213 – Application for Exemption
11
Loudoun County Government. Tax Relief for Older Adults and Residents With Disabilities
12
Virginia Code Commission. 1VAC80-20-100 – Informal Requests for Information; Formal Appeals
13
Consumer Financial Protection Bureau. 1024.17 – Escrow Accounts