The following property is not eligible for this exemption and is fully taxable:
Property co-owned with any person not active duty military (unless exempted by Military Spouses Residents Relief Act)
Property used in a trade or business
Active Duty Military Spouse On January 1, 2010, motor vehicles and other tangible personal property owned by a spouse of a service member may be subject to the same tax treatment currently accorded the service member, whether the property is owned or titled in the name of the service member, spouse, or both names jointly.
To apply for the military exemption program the service member's spouse must email the following documents:
Copy of his/her dependent I.D. or marriage certificate
Disabled Veterans There is a statewide provision to provide personal property tax relief on one vehicle owned (not leased) and on the principal residence for up to 1 acre of land for disabled veterans; see Code of Virginia 58.1-3506 Section 19 and 58.1-3219.5. You only need to apply once. 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.
You must provide your Benefit Summary and Service Verification Letter
You must also provide your most recent utility bill as proof of primary residency
Apply for Disabled Veteran's Tax Relief through our online portal. Contact Amy Epperson at 540-658-4132 x1150 if you change residence, need an updated letter for your mortgage company, or have any questions regarding your relief.
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.