The Commonwealth of Virginia exempts from taxation the real property, including the joint real property of husband and wife, of any veteran who has been rated by the U. S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100% service connected permanent and total disability, and who occupies the real property as his or her principal 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 occurs on or after Jan. 1, 2011, the surviving spouse does not remarry, and the surviving spouse continues to occupy the real property as his or her principal place of residence.

This program is managed by the Commissioner of Revenue.

Access information and forms online related to the program or call the Commissioner of the Revenue Real Estate Qualification Division at (757) 385-4385 for details.