Veterans - 100% Service-Connected Disability
Requirements for Exemption
Below are Rockingham County's requirements for exemption regarding veterans with service-connected disability. You can also view or download the exemption application.
- The general assembly and the governor has exempted from taxation the real property, including the joint real property of husband and wife, of 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% service-connected, permanent, and total disability, and who occupies the real property as his principal place of residence. Veterans will be eligible for the exemption if being paid at the 100% rate because they are unemployable due to their service-connected disabilities. The law applies to tax years beginning on or after January 1, 2011.
- The surviving spouse of a veteran eligible for the exemption shall also qualify for the exemption, so long as the death of the veteran occurs on or after January 1, 2011, the surviving spouse does not remarry, and the surviving spouse continues to occupy the real property as his/her principal place of residence.
- The county shall provide for the exemption from real property taxes the qualifying dwelling, and shall provide for the exemption from real property taxes the land, not exceeding one acre, upon which it is situated.
- The veteran or surviving spouse claiming the exemption shall file with the Commissioner of Revenue for Rockingham County this completed application. The veteran shall also provide documentation from the U.S. Department of Veterans Affairs or its successor agency indicating that the veteran has a 100% service-connected, permanent, and total disability. The veteran shall be required to refile the information required only if the veteran's principal place of residence changes. In the event of a surviving spouse of a veteran claiming the exemption, the surviving spouse shall also provide documentation that the veteran's death occurred on or after January 1, 2011.
Required Information With the Application
The original letter of disability issued by the U.S. Department of Veterans Affairs or its successor agency indicating that the veteran has a 100% service-connected, permanent, and total disability must be attached to the application when submitted to the Commissioner of the Revenue. To apply for the letter of disability, the veteran may request assistance from the local VA office or the veteran can submit VA Form 21-4138, along with a sample letter, directly to the federal VA office for processing.
If you need assistance in completing the application, please contact the Commissioner of the Revenue office at 20 East Gay Street, Harrisonburg, VA 22802. You may also call (540) 564-3060 or (540) 564-3064 for assistance. You may also contact the office in Roanoke:
U.S. Department of Veterans Affairs
210 Franklin Rd. SW
Roanoke, VA 24011