Disabled Veterans Tax Relief  58.1-3219.5

Disabled Veterans Tax Relief 
There is a statewide provision to provide personal property tax relief on one vehicle and on the principal residence for up to 1 acre of land for disabled veterans. In order to qualify you must present a summary of benefits letter similar to the sample letter below. The following conditions must be met and be on the summary of benefits letter to qualify:

• Your disability is service-connected
• Your disability rating is 100% (or you are rated unemployable)
• You are considered totally and permanently disabled due to the service-connected disability.
• The date the VA determined your disability was service-connected, 100% permanent and total must be on the letter.
  • Sample Summary of Benefits Letter
• You must provide your most recent utility bill as proof of primary residency

Surviving Spouses (of Deceased Disabled Veterans) 
For those who meet the following criteria may be granted relief: 

• The disabled veteran met the eligibility criteria above for tax relief
• The death of the veteran occurred on or after Jan. 1, 2011
• The surviving spouse does not remarry
• The surviving spouse continues to occupy the property as a principal place of residence

Surviving Spouses (Killed in Action) 
Real estate taxes for the surviving spouse of any member of the armed forces of the United States who was killed in action as determined by the U.S. Department of Defense may be relieved if the following criteria are met.

• The member of the armed forces was killed in action after Jan 1, 2015.
• The surviving spouse has a qualifying principal residence on the date the armed forces member was killed in action.
• The surviving spouse does not remarry.
• The surviving spouse continues to occupy the property as a principal place of residence.