Commissioner-of-the-Revenue

Disabled Veteran & Surviving Spouse Tax Relief

Real Estate & Mobile Homes

 

For disabled veterans

You may qualify for veteran's real estate tax exemption if you meet all of the following conditions:

  • Real estate or mobile home must be your principal place of residence.
  • Real estate or mobile home must be owned & occupied by the disabled veteran.
  • Disabled veteran must have a certification letter stating that they are 100% service connected permanently and totally disabled or 100%, by means of individual unemployability, service connected, permanently and totally disabled.

Exemption may be granted of 100% of the tax on real property or a mobile home, occupied as the principal place of residence of a disabled veteran holding title or partial title thereto. The exemption applies to the principal place of residence and up to one acre of land. Bills will be generated for land exceeding one acre and any improvements on the additional acreage. First time filers may file anytime during the year.

Download the tax relief for disabled veterans application.

For the surviving spouse of a disabled veteran

You may qualify for veteran's real estate tax exemption if you meet all of the following conditions:

  • The deceased veteran must have already been receiving the veteran's relief prior to their death and the death occurred on or after Jan. 1, 2011.
  • The surviving spouse does not remarry
  • The surviving spouse continues to occupy the real property as his or her principle place of residence.

The exemption applies to the principal place of residence and up to one acre of land. Bills will be generated for land exceeding one acre and any improvements on the additional acreage.

 

For surviving spouse of Armed Forces member who was killed in action

You may qualify if you meet all of the following conditions:

  • The dwelling must be the principal place of residence.
  • The surviving spouse does not remarry.

Applications are accepted on a rolling basis. No revalidation is required. The surviving spouse must re-certify with a new application if the primary residence changes. The spouse must notify the Commissioner of the Revenue of any remarriage.

Exemption may be granted of up to 100% of the tax on real property or mobile home, occupied as the principal place of residence of a surviving spouse of a member of the Armed Forces who was killed in action holding title or partial title thereto. The exemption applies to the principal place of residence and up to one acre of land. Bills will be generated for land exceeding one acre and any improvements other than the principal dwelling.

First-time filers may file anytime during the year.

Download the tax relief for surviving spouse application.

 

Disabled Veteran Motor Vehicle Tax Relief

You may qualify for veteran's tax exemption on a vehicle if you meet all of the following conditions:

§ 58.1-3668. Motor vehicle of a disabled veteran.

As used in this section, "motor vehicle" means only a passenger car or a pickup or panel truck, as those terms are defined in § 46.2-100, that is registered for personal use.

  • The vehicle must be used primarily by or for a veteran of the Armed Forces of the United States or the Virginia National Guard.
  • The vehicle must be registered as personal use.
  • The veteran must be rated by the U/S/ Department of Veterans Affairs or its successor agency with a 100 percent service-connected, permanent and total disability.
  • Any motor vehicle owned by a married person may qualify if either spouse is a veteran who is rated as 100 percent disabled.

This exemption shall be applicable beginning on the date the motor vehicle is acquired or January 1, 2021, whichever is later, and shall not be applicable for any period of time prior to January 1, 2021. The exemption shall expire on the date of the disabled veteran's death and shall not be available for his surviving spouse.

Veteran tax relief questionnaire - Motor Vehicle

 


Contact
Montgomery County
Government Center
755 Roanoke St. Ste. 1A
Christiansburg, VA 24073

Phone: (540) 382-5710
Fax: (540) 381-6838
email | directions

Hours: Mon.-Fri.,
9 a.m. to 5 p.m.