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Tax Relief for Disabled Veterans
Overview
Real Property Tax Exemption
Disabled veterans and their surviving spouse may be exempt from paying real property taxes on their dwelling, some additional structures, and lot up to three acres.  Manufactured homes (mobile homes) may qualify for the exemption.  Land in excess of three acres are ineligible for the exemption.

Personal Property Alternative Tax Rate
Each disabled veteran meeting the necessary criteria is taxed at the alternative tax rate on one vehicle.  The alternative tax rate is set annually by the Board of Supervisors and is currently $0.01 per $100 of assessed value.

General Information
In 2011, the Virginia General Assembly enacted legislation which provides an exemption from Loudoun County real estate taxes on the principal dwelling and up to three acres for veterans with 100 percent service-connected, total and permanent disability. Veterans desiring an exemption on their Loudoun County real property tax are required to file the necessary form and provide qualifying documentation. 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 veteran's real property is maintained as the survivor’s principal residence, and he or she does not remarry.
 

On January 19, 2017, the Loudoun County Board of Supervisors approved an alternative personal property tax rate on one vehicle of a disabled veteran who reside in Loudoun County.  However, the reduced tax rate does not apply to a vehicle solely owned by a veteran’s spouse or surviving spouse.

Requirements for the Real Property Exemption for Disabled Veterans
Disability
The United States Department of Veterans Affairs must have determined that the veteran has a 100% service-connected, total and permanent disability or a total disability rating based on individual unemployability due to a service-connected disability. Documentation from the Department of Veterans Affairs must be provided with the first request for exemption.

To request a statement from the US Department of Veterans Affairs confirming a 100% service-connected disability, you may submit VA Form 21-4138. To view the application, you will need the Adobe Reader.

Real Property Ownership
The property must be owned by the veteran requesting the exemption or the surviving spouse of a 100% service-connected, total and permanently disabled veteran. Real property co-owned by the veteran and other individuals, not all of whom are entitled to the exemption, may receive a partial exemption based on the percentage of ownership by the veteran and those entitled to the exemption. The property may be deeded to a trust and receive an exemption. A copy of the Trust and amendments must be furnished to the Commissioner of the Revenue with the first request for exemption. Property providing a life estate to a veteran and/or a veteran’s spouse may qualify for the exemption. The documents supporting a life estate must be submitted with the first request for exemption. Manufactured homes (mobile homes) may qualify. However, if the land on which the home is located is not owned by the disabled veteran, the land will not qualify for the exemption.

The surviving spouse of a veteran is eligible for the real property exemption, so long as the death of the veteran was on or after January 1, 2011, the surviving spouse does not remarry and continues to occupy the real property as his or her principal place of residence.  The surviving spouse is required to file a new request for real property exemption if the veteran dies after the first request form is submitted.
 

Use / Occupancy
The property must be occupied as the principal residence of the veteran requesting the exemption or the surviving spouse of a 100% service-connected, total and permanently disabled veteran. Additional structures that house or cover motor vehicles or household goods and personal effects may be exempt. The veteran is required to file a new request for real property exemption if the principal place of residence changes.

Requirements for the Personal Property Tax Rate
Disability
The United States Department of Veterans Affairs must have determined that the veteran has a 100% service-connected, total and permanent disability or a total disability rating based on individual unemployability due to a service-connected disability. Documentation from the Department of Veterans Affairs must be provided with the first request.

To request a statement from the US Department of Veterans Affairs confirming a 100% service-connected disability, you may submit VA Form 21-4138. To view the application, you will need the Adobe Reader.

Personal Property Ownership
The vehicle must be owned by the veteran requesting the alternative tax rate.  If the vehicle that qualified for the alternative tax rate on January 1 of the tax year is replaced with another vehicle, the veteran may choose to receive the alternative tax rate on the replacement vehicle. A vehicle co-owned by the veteran and his/her spouse or other individuals may receive the alternative tax rate.  However, the reduced rate does not apply to a vehicle solely owned by a veteran’s spouse or surviving spouse.


Property Use

The vehicle must be regularly used by the qualifying veteran.

Assistance
If you feel you meet the criteria for the real property exemption and/or the personal property alternative tax rate for disabled veterans, you may access the application below or by contacting our office at 703-737-8557 or .


The information on this web page is to assist persons who are potential applicants or wish to learn more about tax relief for disabled veterans. Additional information and assistance is available during normal business hours.  The office of the Commissioner of the Revenue will provide physical or sensory accommodations for you to utilize this program.


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