{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3219.6.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3219.6.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3219.6.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3219.6.html"}],"law_id":76373,"edition_id":1,"section_id":76373,"structure_id":15406,"section_number":"58.1-3219.6","catch_line":"Application for exemption","history":"2011, cc. 769, 840; 2020, c. 900; 2023, c. 659.","full_text":"A\n\nThe veteran or surviving spouse claiming the exemption under this article shall file with the commissioner of the revenue of the county, city, or town or such other officer as may be designated by the governing body in which the real property is located, on forms to be supplied by the county, city, or town, an affidavit or written statement (i) setting forth the name of the disabled veteran and the name of the spouse, if any, also occupying the real property, (ii) indicating whether the real property is jointly owned by married individuals, and (iii) certifying that the real property is occupied as the veteran’s principal place of residence. 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 percent service-connected, permanent, and total disability. The veteran shall be required to refile the information required by this section 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.B\n\nThe veteran or surviving spouse may claim the exemption under this article prior to purchasing the qualifying dwelling by filing the documentation as required by subsection A and valid documentation of the purchase agreement for the qualifying dwelling. The commissioner of the revenue of the county, city, or town, or such other officer as may be designated by the governing body in which the real property is located, shall, within 20 business days following receipt of such documentation, process the application and send the veteran a letter stating whether the application is approved or denied. If the application is approved, the letter shall also include the amount of the tax exemption for the qualifying property the veteran intends to purchase. However, the exemption described in such a letter shall become effective only after the veteran becomes the owner of the property.","order_by":null,"text":{"0":{"id":274178,"text":"The veteran or surviving spouse claiming the exemption under this article shall file with the commissioner of the revenue of the county, city, or town or such other officer as may be designated by the governing body in which the real property is located, on forms to be supplied by the county, city, or town, an affidavit or written statement (i) setting forth the name of the disabled veteran and the name of the spouse, if any, also occupying the real property, (ii) indicating whether the real property is jointly owned by married individuals, and (iii) certifying that the real property is occupied as the veteran’s principal place of residence. 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 percent service-connected, permanent, and total disability. The veteran shall be required to refile the information required by this section 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.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":274179,"text":"The veteran or surviving spouse may claim the exemption under this article prior to purchasing the qualifying dwelling by filing the documentation as required by subsection A and valid documentation of the purchase agreement for the qualifying dwelling. The commissioner of the revenue of the county, city, or town, or such other officer as may be designated by the governing body in which the real property is located, shall, within 20 business days following receipt of such documentation, process the application and send the veteran a letter stating whether the application is approved or denied. If the application is approved, the letter shall also include the amount of the tax exemption for the qualifying property the veteran intends to purchase. However, the exemption described in such a letter shall become effective only after the veteran becomes the owner of the property.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":15406,"edition_id":1,"name":"Exemption for Disabled Veterans","identifier":"2.3","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:54:41","date_modified":"2026-06-26 03:54:41","permalink":{"id":257163,"object_type":"structure","relational_id":15406,"identifier":"2.3","token":"58.1\/III\/32\/2.3","url":"\/58.1\/III\/32\/2.3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":79336,"structure_id":15406,"section_number":"58.1-3219.5","catch_line":"Exemption from taxes on property for disabled veterans","url":"\/58.1-3219.5\/","token":"58.1\/III\/32\/2.3\/58.1-3219.5","metadata":false},{"id":76373,"structure_id":15406,"section_number":"58.1-3219.6","catch_line":"Application for exemption","url":"\/58.1-3219.6\/","token":"58.1\/III\/32\/2.3\/58.1-3219.6","metadata":false},{"id":58675,"structure_id":15406,"section_number":"58.1-3219.7","catch_line":"Commissioner of the Department of Veterans Services; rules and regulations; appeal","url":"\/58.1-3219.7\/","token":"58.1\/III\/32\/2.3\/58.1-3219.7","metadata":false},{"id":62215,"structure_id":15406,"section_number":"58.1-3219.8","catch_line":"Absence from residence","url":"\/58.1-3219.8\/","token":"58.1\/III\/32\/2.3\/58.1-3219.8","metadata":false}],"previous_section":{"id":79336,"structure_id":15406,"section_number":"58.1-3219.5","catch_line":"Exemption from taxes on property for disabled veterans","url":"\/58.1-3219.5\/","token":"58.1\/III\/32\/2.3\/58.1-3219.5","metadata":false},"next_section":{"id":58675,"structure_id":15406,"section_number":"58.1-3219.7","catch_line":"Commissioner of the Department of Veterans Services; rules and regulations; appeal","url":"\/58.1-3219.7\/","token":"58.1\/III\/32\/2.3\/58.1-3219.7","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3219.6\/","history_text":"

This law was first created in 2011. The record of its establishment is cataloged in chapters 769<\/a> and 840<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2020, chapter 900<\/a>; in 2023, chapter 659<\/a>.<\/p>","references":[{"id":79336,"section_number":"58.1-3219.5","catch_line":"Exemption from taxes on property for disabled veterans","order_by":null,"url":"\/58.1-3219.5\/"},{"id":58675,"section_number":"58.1-3219.7","catch_line":"Commissioner of the Department of Veterans Services; rules and regulations; appeal","order_by":null,"url":"\/58.1-3219.7\/"}],"refers_to":false,"permalink":{"id":257169,"object_type":"law","relational_id":76373,"identifier":"58.1-3219.6","token":"58.1\/III\/32\/2.3\/58.1-3219.6","url":"\/58.1-3219.6\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3219.6\/","token":"58.1\/III\/32\/2.3\/58.1-3219.6","dublin_core":{"Title":"Application for exemption","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3219.6","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The veteran or surviving spouse claiming the exemption under this article shall file with the commissioner of the revenue of the county, city, or town or such other officer as may be designated by the governing body in which the real property is located, on forms to be supplied by the county, city, or town, an affidavit<\/span> or written statement (i) setting forth the name of the disabled veteran and the name of the spouse, if any, also occupying the real property, (ii) indicating whether the real property is jointly owned by married individuals, and (iii) certifying that the real property is occupied as the veteran’s principal place of residence. The veteran shall also provide documentation from the U.S. Department<\/span> of Veterans Affairs or its successor agency indicating that the veteran has a 100 percent service-connected, permanent, and total disability. The veteran shall be required to refile the information required by this section 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. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The veteran or surviving spouse may claim the exemption under this article prior to purchasing the qualifying dwelling by filing the documentation as required by subsection A and valid documentation of the purchase agreement for the qualifying dwelling. The commissioner of the revenue of the county, city, or town, or such other officer as may be designated by the governing body in which the real property is located, shall, within 20 business days following receipt of such documentation, process the application and send the veteran a letter stating whether the application is approved or denied. If the application is approved, the letter shall also include the amount of the tax exemption for the qualifying property the veteran intends to purchase. However, the exemption described in such a letter shall become effective only after the veteran becomes the owner of the property. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPLICATION FOR EXEMPTION (\u00a7 58.1-3219.6)\n\nA. The veteran or surviving spouse claiming the exemption under this article\nshall file with the commissioner of the revenue of the county, city, or town or\nsuch other officer as may be designated by the governing body in which the real\nproperty is located, on forms to be supplied by the county, city, or town, an\naffidavit or written statement (i) setting forth the name of the disabled\nveteran and the name of the spouse, if any, also occupying the real property,\n(ii) indicating whether the real property is jointly owned by married\nindividuals, and (iii) certifying that the real property is occupied as the\nveteran’s principal place of residence. The veteran shall also provide\ndocumentation from the U.S. Department of Veterans Affairs or its successor\nagency indicating that the veteran has a 100 percent service-connected,\npermanent, and total disability. The veteran shall be required to refile the\ninformation required by this section only if the veteran’s principal place\nof residence changes. In the event of a surviving spouse of a veteran claiming\nthe exemption, the surviving spouse shall also provide documentation that the\nveteran’s death occurred on or after January 1, 2011.\n\nB. The veteran or surviving spouse may claim the exemption under this article\nprior to purchasing the qualifying dwelling by filing the documentation as\nrequired by subsection A and valid documentation of the purchase agreement for\nthe qualifying dwelling. The commissioner of the revenue of the county, city, or\ntown, or such other officer as may be designated by the governing body in which\nthe real property is located, shall, within 20 business days following receipt\nof such documentation, process the application and send the veteran a letter\nstating whether the application is approved or denied. If the application is\napproved, the letter shall also include the amount of the tax exemption for the\nqualifying property the veteran intends to purchase. However, the exemption\ndescribed in such a letter shall become effective only after the veteran becomes\nthe owner of the property.\n\nHISTORY: 2011, cc. 769, 840; 2020, c. 900; 2023, c. 659.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}