Government

Disabled Veterans Real Estate Tax Exemption Program

Veteran's eligibility criteria:

• Served in the military honorably
• Served during established war service dates as determined by the U.S. Department of Veterans Affairs
• Must have a 100% permanent and total service-connected disability rating by the U.S. Department of Veterans Affairs.
• Must be a resident of the Commonwealth
• Must occupy the real estate as his/her principal dwelling
• Dwelling is owned solely by the veteran or veteran/spouse.
• Must prove financial need:
  • Veteran must prove financial need according to the criteria established by the State Veterans Commission if their annual income exceeds $81,340
  • Applicants with an annual income of $81,340 or less are given a rebuttable presumption to have a need for the exemption
  • Upon the death of a qualified veteran, tax exemption may pass on to the unmarried surviving spouse if financial need can be shown.

Where to apply? 
Contact the County Veterans Affairs Director in the county you reside to 
apply for this program.

How is financial need established ? 
An applicant, who earns over $81,340 annually, will be considered to have a 
financial need for the exemption when the applicant's allowable expenses 
exceed the applicant's household income. The applicant's monthly household 
expenses will be calculated to include a cost of living allowance and 
dependent's allowance.

What happens after the Department of Military and Veterans Affairs certifies a 
"financial need" for the Disabled Veterans Tax Exemption and eligibility criteria 
has been verified? 
The Board of the Assessment and Revision of Taxes will grant the tax 
exemption. Cases that have been granted tax exemption will be reviewed 
periodically (every 5 years) to determine continued need for exemption 
from certain real estate property taxes.