Tax Relief for 100% Service Connected, Totally & Permanently Disabled Veterans (or Surviving Spouse)

New Legislation

The VA General Assembly exempted from taxation the real property, including the joint real property of husband and wife, of any veteran who has been rated by the U.S. Department of Veterans Affairs to have a 100 percent service-connected and permanent and total disability, and who occupies the real property as his or her primary place of residence. For Dinwiddie County, this exemption from real property taxes includes the qualifying dwelling and the land, not exceeding five acres, upon which it is situated.

The surviving spouse of a veteran eligible for the exemption set forth in this article also qualifies for the exemption as long as the death of the veteran occurred on or after January 1, 2011, the surviving spouse does not remarry, and the surviving spouse continues to occupy the real property as his/her primary place of residence.

Qualifications

  • Disability of veteran must be 100 percent service-connected and permanent and total.
  • Real property must be owned by veteran or veteran and spouse only.
  • Mobile homes that are taxed as personal property rather than real property do not qualify for this tax relief.
  • Real property must be veteran's primary residence (proof, such as resident state tax return, may be requested).
  • Spouse (if applicable) must also be identified.
  • Deceased veteran (if applicable) must have died on or after January 1, 2011.
  • Surviving spouse (if applicable) must not be remarried.
  • Surviving spouse (if applicable) must continue to reside in primary residence.

Obtaining a Letter of Disability

To apply for a letter of disability:

  • You may request assistance from the local Veterans Affairs office, or
  • You can send:

Required Documentation to be Submitted to Dinwiddie County Commissioner of the Revenue's Office

  • Completed Dinwiddie County COR Application form
  • Your certification letter of disability being
    • 100 percent service-connected,
    • Permanent, and
    • Total
  • Copy of veteran's death certificate showing death occurred on or after January 1, 2011 (if applicable)

Re-Apply

Veterans are required to refile the information only if the veteran's principal place of residence changes.

Forms