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 percent service-connected, permanent and total disability, and who occupies the real property as
his principal place of residence.
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 and the surviving spouse does not remarry.
The veteran or surviving spouse claiming the exemption under this article shall file with the Commissioner of the Revenue an affidavit or
written statement ( i ) setting forth the name of the disabled veteran and the name of the spouse, if any, also occupying the real property, ( ii )
indicating whether the real property is jointly owned by a husband and wife, and ( iii ) certifying that the real property is occupied as the
veteran's principal place of residence. The veteran shall also provide documentation from the U.S. Department of Veterans Affairs or its
successor agency indication that the veteran has a 100 percent service-connected, permanent, and total disability. The veteran shall be
required to re-file the information required by this section only if the veteran's principal place of residence changes. In the event of a
surviving spouse of a veteran claiming the exemption the surviving spouse shall also provide documentation that the veteran's death occurred
on or after January 1, 2011.
Deceased Veteran must have died on or after January 1, 2011.
Surviving Spouse must notify the Commissioner of the Revenue immediately of remarriage.
Qualifications and Required Documentation: