Certain disabled veterans and their surviving spouses are exempt from local real estate tax on their principal residence. (Code of Virginia, Title 58.1, Chapter 32, Article 2.3. Exemption for Disabled Veterans)
The law exempts from taxation real property, including the joint real property of the spouse, of any veteran who has been rated by the U.S. Department of Veterans Affairs to have a 100% service-connected, permanent, and total disability, and who occupies the real property as their principal place of residence. Veterans with a service-connected, permanent, and total disability rating less than 100%, but receiving VA benefits at a 100% due to individual unemployability may qualify.
The surviving spouse of a veteran eligible for the exemption also qualifies for the exemption, so long as the death of the veteran occurs on or after January 1, 2011, and the surviving spouse does not remarry. If the surviving spouse applies for the exemption after the death of the veteran, he or she must continue to reside in the real property as their principal place of residence until the application is approved. In addition, as of July 1, 2019 surviving spouses may move within the commonwealth and retain their exemption. Please let Fairfax County know if you are transferring an exemption from another jurisdiction.
Applicants who meet all program eligibility requirements may receive a refund for the current year and up to three years prior Pursuant to Code of Virginia §58.1-3990.
Required Documentation: (Exemption cannot be processed without this documentation.)
- Official documentation from the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law that verifies the disabled veteran applicant has been rated by such agency to have a 100% service-connected, permanent, and total disability.
- Marriage certificate, if the veteran and spouse do not share the last name.
- If applicable, in the event of a surviving spouse of a disabled veteran claiming this exemption, the surviving spouse must also provide documentation (death certificate and VA documentation indicating that the veteran died as result of their service connected disability on or after January 1, 2011).
Generally, the application is a one-time process and does not need to be submitted annually, unless there is a change in circumstances, such as the veteran’s principal place of residence changing.
Land in excess of one acre, structures not attached to the house, refuse fees, and water fees are not eligible for exemption.
The Department of Tax Administration (DTA) will review your application and contact you directly if further information is required. Otherwise, you will receive written certification, once your application and exemption has been approved. If your real estate taxes are escrowed by a mortgage lender, you will need to send the lender a copy of the exemption certification and ask them to discontinue this escrow.
Lower Vehicle Tax for Qualifying Disabled Veteran
The Fairfax County Board of Supervisors has adopted a lower Car Tax rate of $0.01 per $100 of assessed value on one motor vehicle owned and regularly used by a qualifying disabled veteran in accordance with Code of Virginia §58.1-3506(A)(19).