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 on the application.
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 of 100% service-connected, permanent and total, by Veterans Administration.
- Certification of the effective date of the 100% rating.
- 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.
- Average assessed value of dwellings zoned as single family residence is $762,700 for year 2022.
- 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 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
Buildings Razed, Destroyed or Damaged by Fortuitous Happenings
Virginia General Assembly Legislation allows for abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings if the following requirements are met:
- The decrease in assessed value caused by the damage must be more than $500.
- The destruction or damage must render the building unfit for use and occupancy for thirty days or more during the calendar year.
- Applications for abatement must be made by or on behalf of the owner of the building within six months of the date on which the building was razed, destroyed or damaged.
Fortuitous happenings that qualify are beyond the control of the owner such as house fires, tree damage, flooding or any other fortuitous happenings that causes the improvements unfit for use or occupancy for thirty days or more. Abatements for qualifying instances, will be applied to the damaged improvements only and not the land.
To apply for this abatement, please notify the Department of Real Estate Assessments in writing of the abatement request within six months of the occurrence, and you will be contacted by an Appraiser to set up an inspection of the damaged property. Documentation may be required to show the dates of when the fortuitous happening occurred, such as insurance reports, fire damage reports, permit reports, etc.
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