Tax Relief and Exemptions

Disabled Veterans

Virginia General Assembly legislation exempts from real estate tax the principal residence of disabled veterans – those whose disability is 100 percent service-connected, permanent and total. The exemption extends to the surviving spouse, if the veteran’s death occurred on or after January 1, 2011.

Veteran Exemption Qualifications:

  • Disability of Veteran must be 100% service-connected and permanent and total.
  • Applicant must own and occupy the residence as their principal residence.
  • The veteran’s spouse, if applicable, must also be identified.

Surviving Spouse Exemption Qualification:

  • Deceased veteran must have died on or after January 1, 2011.
  • The surviving spouse must own and occupy residence as their primary residence.
  • The surviving spouse must not be remarried.

Required Documentation:

  • Certification of Disability being 100% service-connected and permanent and total.
  • If applicable, copy of Veteran’s death certificate to certify death occurred on or after January 1, 2011.

Disabled Veterans Exemption Application

Surviving Spouses of Members of the Armed Forces Killed in Action

Virginia General Assembly legislation exempts from real estate tax the principal residence of surviving spouses of members of the armed forces killed in action.

Surviving spouse of members of armed forces killed in action Exemption Qualifications:

  • Residence must be occupied as the principal residence of a qualified surviving spouse.
  • Dwelling must be zoned as single family residential.
  • Dwelling assessed value is not in excess of the county’s average assessed value for the current year.
    (Average assessed value of dwellings zoned as single family residence is $579,800 for year 2015).
  • The surviving spouse must not be remarried.

The exemption applies regardless of whether the spouse was killed in action prior to the effective date of the amendment.

Exemption applies only to real property taxes to be paid on or after January 1, 2015.

Exemption from taxation applies to surviving spouse’s principal place of residence, even if he or she moves to a new principal place of residence.

Exemption would not require the surviving spouse to have been residing in the commonwealth at the time his or her spouse was killed in action.

Required Documentation:

  • Copy of death certificate of member in United States armed forces killed in action.
  • Copy of marriage certificate.

Surviving Spouses of members of the armed forces killed in action application

Older or Disabled Homeowners

Arlington homeowners who are age 65 or older, or disabled may be eligible for real estate tax relief. The Arlington County Real Estate Tax Relief Program provides an exemption and/or deferral of real estate taxes for qualified Arlington homeowners age 65 and older and certain totally and permanently disabled homeowners.

Partial Exemption for Rehabilitated Properties

Certain substantially rehabilitated, renovated or replaced properties, both residential and commercial, are eligible for a partial real estate tax exemption.

Qualifications and Applications