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Virginia Administrative Code
Title 1. Administration
12/26/2024

Agency 80. Department of Veterans Services

Preface

VAC AGENCY NO. 80
DEPARTMENT OF VETERANS SERVICES

AGENCY SUMMARY

The Virginia Department of Veterans Services (DVS) proudly serves veterans across the Commonwealth by connecting Virginia's veterans and their families to federal and state benefits, support, quality care, and recognition they have earned.

DVS is organized into six service delivery sections: Benefits; Veterans Education, Transition, and Employment (VETE); Virginia Veteran and Family Support Program (VVFS); Care Centers; Cemeteries; and the Virginia War Memorial.

The Department of Veterans Services works closely with two citizen boards.
The Board of Veterans Services is, as of June 1, 2024, a 26-member policy board consisting of legislative and civilian members. Powers and duties of the board include advising and making recommendations to the Commissioner of Veterans Services upon such matters as may arise in the performance of the commissioner's duties; investigating issues related to the provision of care and services to veterans upon request of the Commissioner of Veterans Services or the Governor; studying all matters affecting the welfare of Virginia citizens who are veterans or dependents or survivors of such veterans and making relevant recommendations to the Commissioner of Veterans Services; and developing recommendations for policies and procedures related to the efficient and effective delivery of the services provided by the Department of Veterans Services.
The Joint Leadership Council of Veterans Service Organizations (JLC), which consists of representatives from 25 veterans service organizations (VSOs) as of June 1, 2024. Powers and duties of the JLC include advising the Department of Veterans Services and the General Assembly regarding (i) methods of providing support for ongoing veterans services and programs and (ii) addressing veterans issues on an ongoing basis; recommending issues that may potentially impact veterans of the United States Armed Forces and eligible spouses, orphans, and dependents; advising the Department of Veterans Services and the Board of Veterans Services on matters of concern to Virginia-domiciled veterans and eligible spouses, orphans, and dependents; and recommending and promoting implementation of new efficient and effective administrative initiatives that enhance existing veterans services and programs or provide for necessary veterans services and programs not currently provided.


Article 2.3 (§ 58.1-3219.5 et seq.) of Chapter 32 of Title 58.1 of the Code of Virginia exempts from taxation the real property, including the joint real property of married individuals, 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 percent service-connected, permanent, and total disability and who occupies the real property as his principal place of residence. Section 58.1-3219.7 of the Code of Virginia directs the Commissioner of Veterans Services to promulgate rules and regulations governing the administration and implementation of the property tax exemption under Article 2.3. The regulations shall include provisions relating to the determination of eligibility for the property tax exemption and procedures for appealing a decision of the commissioner to a circuit court.

Article 2.4 (§ 58.1-3219.9 et seq.) of Chapter 32 of Title 58.1 of the Code of Virginia exempts from taxation the real property described in § 58.1-3219.9 B of the surviving spouse (i) of any member of the armed forces of the United States who was killed in action as determined by the U.S. Department of Defense and (ii) who occupies the real property as his principal place of residence for tax years beginning on or after January 1, 2015. Section 58.1-3219.11 of the Code of Virginia directs the Commissioner of the Department of Veterans Services to promulgate rules and regulations governing the administration and implementation of the property tax exemption under Article 2.4. The regulations shall include provisions relating to the determination of eligibility for the property tax exemption under Article 2.4.

The Virginia Department of Veterans Services is located at 101 N. 14th Street, 17th Floor, Richmond, VA 23219.

The department's website may be found at http://www.dvs.virginia.gov/.

Rev. 07/2024

Chapter 10
100% Disabled Veteran Real Property Tax ExemptionRead all
Section 10
Definitions
Section 20
Real Property Exempt from Taxation
Section 30
Full Exemption; Joint Ownership; Trusts
Section 40
Partial Exemptions
Section 50
Surviving Spouse Exemption
Section 60
Proration When Not All Owners Qualify for the Exemption
Section 70
Cooperative Associations
Section 80
Qualified Veterans and Surviving Spouses Residing in Hospitals, Nursing Homes, Convalescent Homes, or Other Care Facilities
Section 90
Application
Section 100
Informal Requests for Information; Formal Appeals Process
Chapter 20
Surviving Spouses of Service Members Killed in Action Real Property Tax ExemptionRead all
Section 10
Definitions
Section 20
Real Property Exempt from Taxation
Section 30
Full Exemption; Joint Ownership Trusts
Section 40
Partial Exemptions
Section 50
Surviving Spouse Exemption
Section 60
Proration When Not All Owners Qualify for the Exemption
Section 70
Cooperative Associations
Section 80
Qualified Surviving Spouses Residing in Hospitals, Nursing Homes, Convalescent Homes, or Other Care Facilities
Section 90
Application
Section 100
Informal Requests for Information; Formal Appeals Process

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