LIS

Virginia Law

Administrative Code

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Virginia Administrative Code
Title 1. Administration
Agency 80. Department of Veterans Services
Chapter 10. 100% Disabled Veteran Real Property Tax Exemption
11/21/2024

1VAC80-10-10. Definitions.

The following words and terms when used in this chapter shall have the following meanings unless the context clearly indicates otherwise:

"Commissioner" means the Commissioner of the Department of Veterans Services.

"Department" means the Virginia Department of Veterans Services.

"Dwelling" means the single structure, including any permanent attachments thereto, that is the principal place of residence of the qualifying veteran or surviving spouse.

"Exemption" means the exemption from real property taxes authorized by subdivision (a) of Section 6-A of Article X of the Constitution of Virginia and § 58.1-3219.5 of the Code of Virginia.

"Qualified veteran" is a veteran who has been rated by the U.S. Department of Veterans Affairs, or any successor agency, to have a 100% service-connected, permanent, and total disability. If a 100% disability rating is not permanent (i.e., has not been finally adjudicated or is scheduled to be reviewed at a future date), the exemption does not apply.

"Real property" is land and anything growing on it, attached to it, or erected on it, excluding anything that may be severed without injury to the land, and the dwelling occupied by the qualified veteran or surviving spouse.

"Surviving spouse" is a spouse of any member of the armed forces of the United States as determined by the U.S. Department of Defense, who has been rated by the U.S. Department of Veterans Affairs, or any successor agency, to have a 100% service-connected, permanent, and total disability.

"VA" means the U.S. Department of Veterans Affairs or any successor agency.

Statutory Authority

§ 58.1-3219.7 of the Code of Virginia.

Historical Notes

Derived from Virginia Register Volume 34, Issue 2, eff. September 18, 2017.

Website addresses provided in the Virginia Administrative Code to documents incorporated by reference are for the reader's convenience only, may not necessarily be active or current, and should not be relied upon. To ensure the information incorporated by reference is accurate, the reader is encouraged to use the source document described in the regulation.

As a service to the public, the Virginia Administrative Code is provided online by the Virginia General Assembly. We are unable to answer legal questions or respond to requests for legal advice, including application of law to specific fact. To understand and protect your legal rights, you should consult an attorney.