Virginia’s Disabled Veteran and Surviving Spouse Real Estate Tax Exemption: How Richmond, Chesterfield and Henrico Administer It

Published October 31, 2026 | Written by the Mission Realty Team.

Virginia law fully exempts the home of a veteran whom the U.S. Department of Veterans Affairs rates as 100 percent service-connected, permanent and total, if the veteran lives there as a principal residence. The exemption covers the dwelling and at least the first acre of land underneath it. A surviving spouse can keep it under conditions. The City of Richmond, Chesterfield County and Henrico County each run the paperwork a little differently.

This guide reads Code of Virginia 58.1-3219.5 and the sections that go with it, the Virginia Department of Veterans Services page, and each locality’s own page. We state only what those pages say, as read on October 29, 2026. It is separate from the age-and-income relief covered in our post on real estate tax relief for older and disabled homeowners, which has income and asset limits and a different process.

What the state law says

The exemption is mandatory: the Code says a locality “shall” provide it. To qualify, the veteran must have the VA rating described above and occupy the property as a principal residence. The exempt property is the dwelling and the land under it, up to one acre. If a locality exempts or defers more than one acre under its elderly and disabled relief, it must give the veteran the same acreage. A manufactured home counts as a house. If the veteran does not own the land under it, the house is exempt and the land is not. Outbuildings on the exempt acreage, such as a garage or shed used for vehicles or household goods, are covered as long as they are not used for business.

Ownership can take several forms. The Code covers property the veteran holds alone or with a spouse, and property in a revocable trust or in an irrevocable trust where the veteran holds a life estate or continuing right of use. Leaseholds and terms of years are excluded. If other owners can occupy the home, the exemption is prorated. The Department of Veterans Services adds that a veteran rated below 100 percent can still qualify if the VA rates the veteran 100 percent for individual unemployability and permanent and total.

Surviving spouses: two different laws

Under 58.1-3219.5, a surviving spouse keeps the exemption if the veteran died on or after January 1, 2011, and the spouse does not remarry. The spouse may move to a different principal residence without losing it. The Department of Veterans Services says that since July 1, 2019, surviving spouses can keep the exemption after a move.

A separate law, 58.1-3219.9, covers the surviving spouse of an armed forces member who died in the line of duty, with a Department of Defense determination. As the Code page reads, a dwelling assessed at or below the locality’s average assessed value for single-family homes is fully exempt, and only the value above that average is taxed. The land under the home is exempt up to one acre if the spouse owns it. The exemption ends on remarriage and applies to tax years beginning January 1, 2015, or later. Chesterfield’s and Henrico’s pages describe this group with different wording, “killed in action” (Chesterfield adds “died of wounds”), so confirm with the locality which description fits your situation.

How to apply: the state rule

Code section 58.1-3219.6 says the veteran files a sworn affidavit or written statement with the local commissioner of the revenue or another officer the locality designates. It names the veteran and any occupying spouse, says whether the home is jointly owned by married individuals, and certifies principal residence. A veteran needs to refile only if the principal residence changes. A veteran may apply before buying a home by showing the purchase agreement, and the exemption takes effect once the veteran becomes the owner.

The effective date matters to buyers. Under 58.1-3219.5, if the veteran acquired the property after January 1, 2011, the exemption begins on the acquisition date, and the prior owner may be entitled to a prorated refund. If the VA rating came later, the exemption starts on the rating date. The Virginia Department of Veterans Services also says, citing a 2016 Attorney General opinion, that a qualified applicant may receive the exemption from the rating date, including years back to 2011. Applications go to the local commissioner of the revenue.

How each locality handles it

The City of Richmond Assessor’s page reproduces the state rule and says the application must be completed and filed with the City Assessor. It lists the Assessor’s office at 900 E. Broad St., Room 802, and the email [email protected]. It does not state an acreage or surviving-spouse details, so ask the office. Our City of Richmond guide has the neighborhood side.

Chesterfield County’s Real Estate Tax Relief and Exemptions page lists 100% disabled veterans and their surviving spouses as a category, with applications through the Citizen Portal or a PDF. The county says you do not reapply every year, but the surviving spouse must immediately inform the Commissioner of the Revenue if the veteran dies first, and anyone who changes residence or ownership must contact the office. For a surviving spouse who relocates, the new residence may receive the exemption starting January 1, 2019, or the date of purchase, whichever is later. Visit our Chesterfield County guide for the area.

Henrico County’s disabled veterans page says the exemption covers the principal residence and up to a maximum of 10 acres, requires a one-time filing, and requires the veteran to notify the county if the principal residence changes. Henrico’s surviving spouse page adds that, for that separate exemption, the tax benefit reaches only the average assessed value of a single-family home in the county, which Henrico lists as $367,000 as of January 1, 2024 and says it updates each January. See our Henrico County guide.

If you are buying and expect to claim it

The Code ties the exemption to a qualifying veteran or spouse living in the home as a principal residence, so it does not pass to the next owner of the house. Because the Code lets a veteran apply with a purchase agreement before closing, you can start the paperwork early, and it takes effect when you own the home. Ask your lender and closing agent how the first tax bill will be handled. Under 58.1-3219.5, the prior owner may be entitled to a prorated refund once the exemption starts on your acquisition date.

VA-backed financing is a separate topic covered in our post on VA loans in Richmond. Our featured lenders can walk through the numbers, and you can browse homes in our property search.

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