Real Property Tax Exemption: Disabled Veterans

Background

In 2011, the Virginia General Assembly enacted legislation which provides an exemption from Loudoun County real estate taxes on the principal dwelling and up to three acres for veterans with a 100 percent service-connected, total and permanent disability. 

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 spouse does not remarry; and
  • The spouse continues to reside in the residence that the disabled veteran occupied OR if the surviving spouse relocates then the new residence may receive an exemption starting January 1, 2019 or date of purchase whichever is later.

Please read the requirements below to see if you qualify.

If you sell your personal residence and purchase a new home in Loudoun County you will need to complete a new application.

To receive an exemption, complete the 2019 Request for Real Property Tax Exemption and Personal Property Alternative Tax Rate application and provide supporting documentation as described below.

The application and assistance is available during business hours at the Leesburg and Sterling offices. If you need assistance please email the Exemptions and Deferrals Division or call 703-737-8557.

Requirements

Disability

  • The United States Department of Veterans Affairs must have determined that the veteran has a 100% service-connected, total and permanent disability or a total disability rating based on individual unemployability due to a service-connected disability. 
  • Documentation from the Department of Veterans Affairs must be provided with the first request for exemption. 
  • To request a statement from the United States Department of Veterans Affairs confirming a 100% service-connected disability, you may submit VA Form 21-4138

Real 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. 
  • Real property co-owned by the veteran and other individuals, not all of whom are entitled to the exemption, may receive a partial exemption based on the percentage of ownership by the veteran and those entitled to the exemption. 
  • The property may be deeded to a trust and receive an exemption. A copy of the Trust and amendments must be furnished to the Commissioner of the Revenue with the first request for exemption. 
  • A veteran and/or a veteran's spouse who holds a life estate in a property may qualify for the exemption. 
  • Manufactured homes (mobile homes) may qualify. However, if the land on which the home is located is not owned by the disabled veteran, the land will not qualify for the exemption.
  • The exemption will continue after the disabled veteran passes away if the surviving spouse does not remarry and continues to occupy the real property as his or her principal place of residence.
  • The Virginia General Assembly enacted legislation effective January 1, 2019 that allows the surviving spouse of a disabled veteran to receive an exemption if the death of the veteran was on or after January 1, 2011, the surviving spouse does not remarry and the surviving spouse has relocated to a new principal residence after the disabled veteran passed away.

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.
  • Additional structures that house or cover motor vehicles or household goods and personal effects may be exempt.
  • The veteran is required to file a new request for real property exemption if the principal place of residence changes.
  • The surviving spouse must notify the Tax Exemptions & Deferrals Division when the disabled veteran passes away.