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100% Service Connected Disabled Veteran Requirements for Exemption of Dwelling and Up to Five Acres
If you are a disabled veteran and you have 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,
- You own and reside on the real property as your principal place of residence; or,
- You are a spouse of a disabled veteran who was deceased after January 1, 2011: and
- You have not remarried; and,
- You continue to occupy the real property as your principal place of residence.
You may qualify for a disabled veteran real estate tax exemption.
The Veteran or Surviving Spouse claiming the exemption must file with the Commissioner of the Revenue an application, including certain certifications:
(a) setting forth the name of the disabled Veteran and the name of the Spouse (if any) also occupying the real property,
(b) indicating whether the real property is jointly owned by the husband and wife,
(c) certifying that the real property is occupied as the primary residence by either the Veteran or Surviving Spouse (if applicable); and
(d) certifying that the Surviving Spouse (if applicable) has not remarried.
The Veteran or Surviving Spouse must also provide documentation from the U.S. Department of Veterans Affairs or its successor indicating that the Veteran has a 100 percent service-connected, permanent, and total disability. This document can be obtained by filing a VA Form 21-4138 with the regional office of the Department of Veterans Affairs at U.S. Department of Veterans Affairs, Regional Office, 210 Franklin Rd SW, Roanoke, VA 24011. The Veteran shall only be required to re-file the required information if the Veteran’s primary residence changes. If a Surviving Spouse of a Veteran is applying for the exemption, the Surviving Spouse shall also provide documentation that the Veteran’s death occurred on or after January 1, 2011.
For information regarding this exemption, contact the Commissioner of the Revenue office or email firstname.lastname@example.org.