Disabled Veterans Real Estate Tax Exemption Program

Purpose:  To provide real estate tax exemption for any honorably discharged veteran who is 100% disabled, a resident of the Commonwealth and has financial need.

Veteran's eligibility criteria:

• Served in the military honorably
• Served during established war service dates as determined by the U.S. Department of Veterans Affairs
• The following decoration can also be used to establish wartime service: Armed Forces Expeditionary Medal or Navy Expeditionary Medal
• Must have a 100% permanent and total service-connected disability   rating by the U.S. Department of Veterans Affairs or as the result of military service the veteran is blind or paraplegic or has sustained the loss of two or more limbs
• Blind: Visual acuity of three-sixtieths or ten two-hundredths, or less normal vision
• Paraplegic:  The bilateral paralysis of the upper or lower extremities of the body
• Must be a resident of the Commonwealth
• Must occupy the real estate as his/her principal dwelling
• Dwelling is owned solely by the veteran or as an estate in the entirety
• Must prove financial need:
• Veteran must prove financial need according to the criteria established by the State Veterans Commission if their annual income exceeds $75,000
• Applicants with an annual income of $75,000 or less are given a rebuttable presumption to have a need for the exemption
• Upon the death of a qualified veteran, tax exemption may pass on to the unmarried surviving spouse if financial need can be shown.

Where to apply?
        Contact the County Veterans Affairs Director in the county you reside to
        apply for this program.

How is financial need established ?
        An applicant, who earns over $75,000 annually, will be considered to have a
        financial need for the exemption when the applicant's allowable expenses
        exceed the applicant's household income.  The applicant's monthly household
        expenses will be calculated to include a cost of living allowance and
        dependent's allowance.

What happens after the Department of Military and Veterans Affairs certifies a
"financial need" for the Disabled Veterans Tax Exemption and eligibility criteria
has been verified?
        The Board of the Assessment and Revision of Taxes will grant the tax
        exemption.  Cases that have been granted tax exemption will be reviewed
        periodically (every 5 years) to determine continued need for exemption
        from certain real estate property taxes.