ATTENTION DISABLED VETERANS

58.1-3219-5

Code of Virginia

Pursuant to subdivision (a) of section 6-A of Article X of the Constitution of

Virginia, and for tax years beginning on or after January 1, 2011, the General Assembly hereby 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.

I have encountered some Veterans that was unaware of this exemption.

I commend the State Legislatures for adopting the Real Property exemption for our Veterans. Please contact my office if you have any questions.

Nancy Horn

Commissioner of the Revenue

County of Roanoke

540-772-2046