Virginia · Property tax exemptions · Updated Oct 2026
Virginia property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in Virginia: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
No general exemptionhomestead exemption
Yessenior break
Full exemption (100% rating)disabled veterans
See belowhomestead deadline
0.73%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Exemption for Surviving Spouses of Armed Forces Members Who Died in the Line of Duty, Exemption for Surviving Spouses of First Responders Killed in the Line of Duty (local option), Real Estate Tax Exemption for Disabled Veterans
Where to apply in Virginia
Each county and city runs its own program. You apply to your local Commissioner of the Revenue, or in some places the Department of Tax Administration or Real Estate Assessor's office (in Fairfax County, the Department of Tax Administration's Tax Relief Office).
Some amounts depend on where you live. In Virginia, some of these breaks or their amounts are set or adjusted by your county, city or town, as each exemption below explains. Ask your local assessor for the figure that applies to your home.
Property tax exemptions in Virginia
Seniors
Real Estate Tax Relief for the Elderly and Disabled (local option)
Set by each locality: it may exempt, defer, or partly exempt and partly defer the tax on your home. Example, Fairfax County 2026: 100% relief with income up to $60,000; 75% for $60,001-$70,000; 50% for $70,001-$80,000; 25% for $80,001-$90,000, on the home and up to one acre (state law lets localities cover up to ten acres), capped at 125% of the county's mean residential assessment.
Who qualifies
You are 65 or older, or permanently and totally disabled (if your locality includes disability), and you own the home and live in it as your sole dwelling. A home owned jointly by a married couple qualifies if either spouse meets the age or disability test. Localities may set income and net worth limits; they may not require a minimum time living in the locality. Under state law, income of relatives who live with you as bona fide caregivers is not counted, and a locality may also leave out tenants, caregivers and the disability income of permanently and totally disabled household members (Va. Code §58.1-3212(A)). Fairfax County: total combined income (owners, spouse and relatives living there) of $90,000 or less and net worth of owners and spouse of $400,000 or less, not counting the home and up to five acres; up to $7,500 of a disabled applicant's income is excluded.
Income limit
Set locally. Fairfax County 2026: $90,000 total combined prior-year income; $400,000 net worth
How to apply
File your locality's tax relief application with the Commissioner of the Revenue or tax office, with proof of age or a disability certification, and income and asset records for the prior year. Fairfax County: 2026 Tax Relief Application for Seniors and People with Disabilities, to the Department of Tax Administration.
Real Estate Tax Deferral for the Elderly and Disabled (local option)
Lets you postpone paying the tax (or the increase since you turned 65 or became disabled). The deferred tax is a lien on the home and is paid when the home is sold or after your death. Example, Fairfax County: no penalty, interest at the prime rate plus 1% (no more than 8%), and the total deferred cannot exceed 10% of the home's assessed value.
Who qualifies
Same groups as the relief program (65+, or permanently and totally disabled), if your locality offers deferral. Fairfax County: prior-year household income up to $100,000 and net worth up to $500,000, not counting the home.
Income limit
Set locally. Fairfax County 2026: $100,000 income; $500,000 net worth
How to apply
Apply to your local Commissioner of the Revenue or tax office on its tax relief/deferral application.
Your home and up to one acre of land (more if your locality allows more for seniors) are fully exempt from real estate tax.
Who qualifies
A veteran rated by the VA as 100% service-connected, permanent and total disability, who lives in the home as a principal residence (Va. Code §58.1-3219.5(A)). Fairfax County says it also accepts veterans with a permanent and total rating below 100% who are paid at the 100% rate because of individual unemployability; the statute does not mention individual unemployability, so ask your locality. The surviving spouse keeps the exemption if the veteran died on or after January 1, 2011 and the spouse does not remarry, even after moving to another home in Virginia.
How to apply
File your locality's affidavit or written statement with the Commissioner of the Revenue (or designated office). Attach the VA Summary of Benefits letter showing a 100% service-connected, permanent and total disability. You can apply before buying a home with a purchase agreement; the locality must answer within 20 business days.
Deadline
No statewide deadline; the exemption starts on the date of the VA rating if you already own the home, but localities do not pay interest on refunds for taxes paid before you file.
Renewal
One-time; refile only if your principal residence changes.
Exemption for Surviving Spouses of Armed Forces Members Who Died in the Line of Duty
Your home is fully exempt up to the average assessed value of single-family homes in your locality; only value above that average is taxed. Covers the home and up to one acre.
Who qualifies
The surviving spouse of a U.S. armed forces member who died in the line of duty (with a Department of Defense Line of Duty determination, including suicide), who lives in the home as a principal residence and has not remarried. It moves with you to a new home.
How to apply
File the affidavit with your local Commissioner of the Revenue, with the Department of Defense line-of-duty documentation.
Deadline
No statewide deadline; no interest is paid on refunds for taxes paid before you file.
Exemption for Surviving Spouses of First Responders Killed in the Line of Duty (local option)
Where your locality offers it, your home is fully exempt up to the average assessed value of single-family homes in the locality; value above that is taxed. Fairfax County offers it.
Who qualifies
The surviving spouse of a law enforcement officer, firefighter, rescue squad member or other covered person killed in the line of duty, who lives in the home and has not remarried.
How to apply
Apply to your local Commissioner of the Revenue or tax office.
Deadline
Set locally.
Renewal
One-time; ends if you remarry.
Law
Va. Code §58.1-3219.13 to §58.1-3219.15; Va. Const. art. X, §6-B
Only for surviving spouses: the disabled veteran surviving spouse exemption and the line-of-duty surviving spouse exemptions continue if the spouse moves to a different principal residence (Va. Code §58.1-3219.5(B), §58.1-3219.9(C), §58.1-3219.14(C)).
Good to know in Virginia
Virginia has no general homestead exemption; besides the veteran and surviving spouse exemptions, relief depends on whether your county or city has a senior/disabled program.
Senior and disabled relief amounts, income and net worth limits, and deadlines differ in every locality; Fairfax County's 2026 limits are $90,000 income and $400,000 net worth.
A 100% permanently and totally disabled veteran can get a pre-approval letter before buying a home.
Savings estimate for Virginia
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Virginia
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Virginia
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Virginia
Is there a homestead exemption in Virginia?
Our research found no general homestead exemption that every Virginia homeowner can claim. Virginia does have the breaks listed on this page, for example for seniors, veterans or people with disabilities.
Are there property tax breaks for seniors in Virginia?
Real Estate Tax Relief for the Elderly and Disabled (local option): Set by each locality: it may exempt, defer, or partly exempt and partly defer the tax on your home. Example, Fairfax County 2026: 100% relief with income up to $60,000; 75% for $60,001-$70,000; 50% for $70,001-$80,000; 25% for $80,001-$90,000, on the home and up to one acre (state law lets localities cover up to ten acres), capped at 125% of the county's mean residential assessment. Real Estate Tax Deferral for the Elderly and Disabled (local option): Lets you postpone paying the tax (or the increase since you turned 65 or became disabled). The deferred tax is a lien on the home and is paid when the home is sold or after your death. Example, Fairfax County: no penalty, interest at the prime rate plus 1% (no more than 8%), and the total deferred cannot exceed 10% of the home's assessed value.
Do disabled veterans get a property tax exemption in Virginia?
Real Estate Tax Exemption for Disabled Veterans: Your home and up to one acre of land (more if your locality allows more for seniors) are fully exempt from real estate tax.
Can I move my exemption to a new home in Virginia?
Only for surviving spouses: the disabled veteran surviving spouse exemption and the line-of-duty surviving spouse exemptions continue if the spouse moves to a different principal residence (Va. Code §58.1-3219.5(B), §58.1-3219.9(C), §58.1-3219.14(C)).
Where do I apply for property tax exemptions in Virginia?
Each county and city runs its own program. You apply to your local Commissioner of the Revenue, or in some places the Department of Tax Administration or Real Estate Assessor's office (in Fairfax County, the Department of Tax Administration's Tax Relief Office).
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.