Amherst County Disabled Veteran Real Estate Tax Exemption

Amherst County codifies the statewide exemption at section 14-39(B) of its code: the dwelling and up to one acre is exempt where it is owned by and the sole dwelling of a veteran with a 100% service-connected, permanent and total disability, held jointly by a husband and wife where either spouse is such a veteran, or owned and occupied as the principal residence by the surviving spouse of such a veteran whose death occurred on or after January 1, 2011. The veteran files the county's application with the Commissioner of the Revenue and provides documentation from the U.S. Department of Veterans Affairs; a surviving spouse adds the documentation that the death occurred on or after January 1, 2011. The section was last amended by Ordinance 2011-0003 on April 19, 2011. The Commissioner of the Revenue's page (questions to Jane Irby at 434-946-9310) lists the office's relief programs as covering "100% service-connected disabled veterans, surviving spouses of 100% service-connected veterans, and surviving spouses of those killed in action". The county does not publish a separate disabled-veteran application on its document center; the office supplies its forms on request. The 2026 real estate rate is $0.56 per $100 per the Commissioner's page; the Department of Taxation's TY 2025 table records 0.610 for the prior year. The Treasurer's page records that 2026 personal property and second-half real estate bills were mailed September 30, 2026, both due December 7, 2026. A veteran who is permanently and totally disabled but does not meet this VA test can use the county's article division 2 relief instead.