Spotsylvania County provides an exemption of taxes for 100% Service-Connected, Permanent and Totally Disabled Veterans or Surviving Spouse. On January 1, 2011, the General Assembly enacted an amendment to the Code of Virginia allowing for tax exemption on real property for qualified veterans that are 100% service-connected, permanent and totally disabled, or surviving spouse.
Links to Code of Virginia
- §58.1-3219.5 - Exemption from taxes on property for disabled veterans.
- §58.1-3219.6 - Application for exemption.
- Application for Veteran Exemption (PDF)
- Application for Veteran Exemption - Online Submission (One form to apply for Real Estate and Personal Property)
- The legislature provides for an exemption on the principal residence and up to one acre.
- 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 real property is maintained as the survivor's principal residence, and he or she does not remarry.
- The application is a one-time process and does not need to be submitted annually, unless there is a change in circumstances such as if the veteran's principal place of residence changes.
- The exemption is effective beginning on and after January 1, 2011.
- Taxes assessed for years prior to this date are not eligible for exemption.
In order to qualify for this exemption, the veteran must present to the Commissioner of the Revenue the following documentation:
1. A letter from the U. S Department of Veterans Affairs (VA) stating 100% service-connected, permanent and total disability. To obtain the required disability documentation from the U.S. Department of Veterans Affairs (VA), complete VA Form 21-4138 (PDF).
2. Proof of Residency (only one proof required):
- Virginia Driver's License
- Voter Registration Card
- DMV Issued Photo Identification Card
Submit the letter received from the US Department of Veterans' Affair with the completed application and proof of residency.