Do 100% disabled veterans pay property taxes in Virginia?

Not on their home, in most cases. Virginia exempts the principal residence of a veteran rated by the U.S. Department of Veterans Affairs as having a 100% service-connected, permanent and total disability from real estate taxes, under Article X, Section 6-A of the Constitution of Virginia and Va. Code § 58.1-3219.5. It isn’t automatic. You apply once with your locality, and Virginia law lets you apply before you buy, so you know the tax picture while you’re still shopping.

This article covers the statewide rules and how two Richmond-area counties, Henrico and Chesterfield, handle applications. Other localities use their own forms and offices, so check with yours.

Who qualifies?

Under § 58.1-3219.5, the exemption covers real property, including property owned jointly by married spouses, of a veteran who:

• Has a VA rating of 100% service-connected, permanent and total disability, and
• Occupies the property as their principal place of residence.

A rating below 100%, or a 100% rating that isn’t permanent and total, doesn’t qualify for this exemption.

Surviving spouses also qualify if the veteran died on or after January 1, 2011, and the spouse doesn’t remarry. The statute says the exemption applies “without any restriction on the spouse’s moving to a different principal place of residence.”

What does it cover?

Item	What the law says
The house	Exempt, including a manufactured home, even if the veteran doesn’t own the land under it (the land then isn’t exempt)
Land	At least one acre; more if the locality exempts or defers more acreage under its elderly and disabled relief program
Garage, shed and similar	Exempt if mainly used to house vehicles or household goods, not for business
Homes in trusts and life estates	Covered when held in the forms § 58.1-3219.5(D) lists, such as a revocable trust the veteran can revoke
Leaseholds	Not covered

Henrico and Chesterfield both apply the exemption to the home and up to 10 acres, according to Henrico County’s exemption page and Chesterfield County’s tax relief page.

Co-owners change the math. If someone other than the veteran and spouse also owns the home, subsection E of the statute prorates the exemption, by the number of qualifying occupants or by the qualifying owners’ share of ownership, depending on how title is held. If you’re buying with a parent, partner or adult child, talk to your settlement attorney about how title is held before closing.

How much is it worth?

It depends on the home’s assessment and the local rate. As a hypothetical, on a home assessed at $405,000:

Locality	2026 rate per $100	Annual tax without the exemption
Henrico County	$0.83 (Henrico)	$3,361.50
Chesterfield County	$0.89 (Chesterfield)	$3,604.50

Those are the taxes a qualifying veteran wouldn’t owe on the exempt portion. Lenders typically include property tax in your monthly payment, so an approved exemption can lower the escrow part of your mortgage payment too. Tell your lender early and give them the approval letter.

Can you apply before you buy?

Yes. Va. Code § 58.1-3219.6 lets a veteran or surviving spouse file the required documents plus valid documentation of the purchase agreement before closing. The commissioner of the revenue, or the office the locality designates, must process it within 20 business days and send a letter saying whether it’s approved and, if so, the amount of the exemption for that property. It takes effect only after you own the home.

If I’m helping a veteran buyer, this is the order I’d suggest: get the contract, file the pre-approval right away, and have the letter before your lender finalizes the escrow estimate. Build those 20 business days into your timeline.

Chesterfield’s 2026 application has a pre-approval box for property not yet owned and says final approval comes once you submit an updated Virginia driver’s license showing the new address.

How do you apply in Henrico and Chesterfield?

Henrico County. The Department of Finance’s Real Estate Assessment Division takes a notarized application with your VA documentation. It’s a one-time filing, and you must tell the county if your principal residence changes. Questions: (804) 501-4729, per the county’s exemption page.

Chesterfield County. The Commissioner of the Revenue accepts applications through the county’s Citizen Portal or by mail, email or in person by appointment. The application asks for a VA benefits letter showing the 100% permanent and total rating with its effective date and a copy of your Virginia driver’s license, plus a marriage license if your spouse is on the deed and a copy of the trust if a trust holds title. Chesterfield’s form also covers an exemption for one personal-use vehicle. Questions: (804) 748-1281.

In either county, you don’t reapply every year, but a move or ownership change means contacting the office again.

When does the exemption start?

Under § 58.1-3219.5, it starts on the later of the date you acquire the home or the date of your rating. Two details matter at closing:

• If you’re rated after you already own the home, the exemption starts on the rating date, but the locality doesn’t owe interest on any refund of taxes paid before you file.
• If you’re buying, the seller may get a refund of their share of the year’s taxes from the date of the sale under Va. Code § 58.1-3360. Ask your settlement agent how the tax proration on your settlement statement will handle it.

What should you do next?

If you’re a veteran buying in the Richmond area, Charlottesville or Lynchburg, our guide to how a VA loan works in Virginia covers the financing side. When you’re ready to plan a purchase around the exemption timeline, start a buyer conversation with our team.