General Information
In 2011, the Virginia General Assembly enacted legislation which provides an exemption from Buchanan County real estate taxes on the principal dwelling and up to one acre for veterans with 100 percent service-connected, total and permanent disability.  Veterans desiring an exemption on their Buchanan County real property tax are required to file the necessary form and provide qualifying documentation.  The exemption is extended to the veteran’s surviving spouse, so long as the death of the veteran occurred on or after January 1, 2011, the real property is maintained as the survivor’s principal residence, and he or she does not remarry.
Requirements for the Real Property Exemption for Disabled Veterans:


Disability The United States Department of Veterans Affairs must have determined that the veteran has a 100% service-connected, total and permanent disability. Documentation from the Department of Veterans Affairs must be provided with the first request for exemption.

Our office has been informed that that the US Department of Veterans Affairs will be issuing letters around May 1, 2011, to Virginia’s 100% service-connected disabled veterans for use in claiming this new tax exemption.  If you have not received a letter, you may request one by completing and submitting to the US Department of Veterans Affairs VA Form 21-4138.
To request a statement from the US Department of Veterans Affairs confirming a 100% service-connected disability, you may submit VA Form 21-4138.

 

 

Property Ownership – The property must be owned by the veteran requesting the exemption or the surviving spouse of a 100% service-connected, total and permanently disabled veteran.

 

Use/Occupancy – The property must be occupied as the principal residence of the veteran requesting the exemption or the surviving spouse of a 100% service-connected, total and permanently disabled veteran. The veteran is required to file a new request for real property exemption if the principal place of residence changes.

 

 

              Tax Relief for Disabled Veterans

I am compensated by the U.S. Department of Veterans Affairs at 100 percent.  However, my actual disability rating as determined by the U.S. Department of Veterans Affairs is less than 100 percent.  Will I qualify for the Disabled Veterans Real Estate Tax Exemption Program?

 

In order to qualify for the exemption, veterans must have a disability rating which indicates 100 percent service-connected, total and permanent disability, as determined by the U.S. Department of Veterans Affairs. 

 

I am a disabled veteran who has qualified for the real property exemption.  I am selling my principal residence within Loudoun and purchasing a new home, which is also in Loudoun.  Do I need to reapply for the exemption or will the exemption automatically be granted on my new residence?

 

If the property for which you received the real property exemption is sold, you will need to supply the Commissioner of the Revenue’s Office with a new request for real property exemption.

 

My spouse was a veteran and determined to be 100 percent service-connected, totally and permanently disabled by the U.S. Department of Veterans Affairs.  My spouse passed away prior to January 1, 2011.  Will I qualify for the real estate exemption as the surviving spouse?

 

The exemption is only extended to the veteran’s surviving spouse, if the death of the veteran occurred on or after January 1, 2011, the real property is maintained as the surviving spouse’s principal residence, and he or she does not remarry

 

 

        Tax Relief for Disabled Veterans FAQ