Virginia
For Virginia, statute citation is Va. Code § 58.1-3219.5; minimum disability rating is 100%; exemption at 100% disability is Full exemption from taxation on real property used as principal place of residence; exemption at lower ratings is None — only veterans rated 100% service-connected, permanent, and total disability qualify; home value cap is No cap — full value of the qualifying dwelling and up to one acre of land (or more if the locality provides a larger exemption under Article 2), recorded from its source on 2026-08-17.
- State
- Virginia our reading
- Statute citation
- Va. Code § 58.1-3219.5
- Minimum disability rating
- 100%
- Exemption at 100% disability
- Full exemption from taxation on real property used as principal place of residence verified
- Exemption at lower ratings
- None — only veterans rated 100% service-connected, permanent, and total disability qualify verified
- Home value cap
- No cap — full value of the qualifying dwelling and up to one acre of land (or more if the locality provides a larger exemption under Article 2)
- Surviving spouse eligible
- Yes — surviving spouse qualifies so long as the veteran's death occurred on or after January 1, 2011, and the surviving spouse does not remarry; applies without restriction on moving to a different principal place of residence
- Annual adjustment
- No annual inflation adjustment specified in the statute; exemption is a full (100%) tax exemption rather than a dollar amount
- Primary residence required
- Yes — the veteran must occupy the real property as his principal place of residence verified
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
the General Assembly hereby exempts from taxation the real property, including the joint real property of married individuals, of any veteran who has 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 who occupies the real property as his principal place of residence
— law.lis.virginia.gov, retrieved 2026-08-17
Source
- law.lis.virginia.govhttps://law.lis.virginia.gov/vacode/title58.1/chapter36/section58.1-3219.5/