City of Winchester, Tax Exemption for Disabled Veterans, Page 2 of 2
IMPORTANT INFORMATION FOR 100% SERVICE-CONNECTED DISABLED VETERANS
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 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 principal place
of residence. The tax exemption is for the home (principal residence) and up to one acre.
The surviving spouse of a veteran eligible for the exemption set forth in this article shall also qualify for the
exemption, so long as the death of the veteran occurs on or after January 1, 2011, the surviving spouse does
not remarry, and the surviving spouse continues to occupy the real property as his principal place of residence.
• The applicant must be a veteran declared to have a 100 percent service-connected, permanent, and
total disability by the U.S. Department of Veterans Affairs OR who has a service connected disability
which renders him or her permanently and totally disabled within the definition prescribed under §58.1 -
3217, meaning “ unable to engage in any substantial gainful activity by reason of any medically
determinable physical or mental impairment or deformity which can be expected to result in death or
can be expected to last for the duration of such person’s life.”
• Residence must be Veteran’s primary residence (proof, such as resident State tax return, may be
• Spouse (if applicable) must also be identified.
• Deceased Veteran (if applicable) must have passed away on or after January 1, 2011.
• Surviving Spouse (if applicable) must not be remarried.
• Surviving Spouse (if applicable) must continue to reside in primary residence.
• Certification of disability 100% service-connected.
• The presentation of the original VA letter as proof.
• (If applicable) Copy of Veteran’s death certificate showing death occurred on or after January 1, 2011.
Although you will not need to submit a full application each year, our office may request certain information on
an annual basis to verify your continued eligibility for exemption. Your certification of service-connected
disability will remain on file in our office.
If you have questions or need help completing the form, please contact us by phone, visit the Office of the
Commissioner of the Revenue at City Hall, or request that an office staff member visit your home. We thank
you for your service to our country and are pleased to offer this exemption here in the City of Winchester and
look forward to serving you.