The City offer a full real estate tax exemption to any veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100 percent service-connected, permanent and total disability, and who occupies the real property as his/her primary place of residence. The surviving spouse of a veteran eligible for the exemption may also qualify.
NOTE: Anyone who has received an exemption under this program in prior years need not reapply annually unless there has been a material change in the circumstances relating to the applicant's qualifications for the exemption, such as a change in the veteran's disability rating, the death of the veteran, or a change in the applicant's primary residence. In the event that the veteran receiving an exemption has passed away, his or her surviving spouse may still qualify for tax exemption. (See below.)
A veteran is considered to have a 100 percent service-connected disability if:
- The veteran's disability is rated at 100 percent; or
- The veteran's service-connection is rated at less than 100 percent, but the veteran is paid at the 100 percent disability rate due to unemployability.
NOTE: Under either standard, the disability must be considered total and permanent. Veterans with temporary disabilities, no matter how severe, do not qualify.
In order to receive this exemption, a disabled veteran must meet the following qualifications:
- The veteran must have a 100 percent service-connected, permanent and total disability.
- The residence for which the veteran is seeking tax exemption must be his or her primary residence. (Proof of residence, such as a state tax return, may be requested.)
- The property must be deeded in the name of the veteran or the veteran and his or her spouse. (Residences deeded in the name of a revocable or irrevocable trust do qualify.)
- The veteran's spouse, if applicable, must also be identified.
In order to receive this exemption, a disabled veteran's surviving spouse must meet the following qualifications:
- The surviving spouse must be able to meet the standards above for the deceased veteran's disability certification.
- As above, the residence must be deeded in the name of the veteran or the veteran and surviving spouse.
- The surviving spouse must continue to reside in the primary residence.
*NOTE: a Virginia Constitutional amendment was approved November 6, 2018, stating that “this exemption applies to the surviving spouse’s principal place of residence without any restriction on the spouse’s moving to a difference principal place of residence.” Enabling legislation is anticipated during the 2019 session of the Virginia General Assembly.
- The veteran must have died on or after January 1, 2011.
- The surviving spouse must not be remarried.
This exemption has no means test (it is not based on the applicant’s income or assets). However, certain documentation must be submitted in order to qualify. The exemption is effective beginning on and after January 1, 2011. Taxes assessed for years prior to this date are not eligible for exemption.
To obtain required disability documentation from the U.S. Department of Veterans Affairs (VA), simply complete VA Form 21-4138 and fax this to the VA at 540-597-1792; or mail this form to:
U.S. Department of Veterans Affairs
210 Franklin Rd SW
Roanoke, VA 24011
By law, disability documentation must come from the U.S. Department of Veterans Affairs. It is not sufficient just to submit a medical certification from your private physician.
- After receiving the required VA documentation, simply download the City of Alexandria Elderly and Disabled Tax Relief application and documentation to the address on the application.
All applicants must provide certification of the veteran's disability rating from the U.S. Department of Veterans Affairs or its successor agency. Surviving spouses applying for the exemption must also provide a copy of the veteran’s death certificate.
Filing an Application
Although there is no deadline to file the application, the City encourages applicants to submit their applications in time for them to be received or postmarked no later than June 15.
Applicants wishing to receive an application by mail may contact:
Information and application assistance are available by phone or email at:
In person application assistance is available from 9 a.m. to 2 p.m., Tuesdays and Thursdays, at:
301 King Street, Room 1700
Alexandria, VA 22314