Caroline County Disabled Veteran Real Estate Tax Exemption, Ten Acres

Caroline County's Commissioner of the Revenue, at 212 North Main Street in Bowling Green, takes the statewide disabled-veteran real estate exemption on a one-page application with the VA letter showing a 100% service-connected disability (804-633-9834). There is no income test. Acreage. Section 58.1-3219.5(C) of the Code of Virginia requires a locality whose elderly and disabled relief reaches more than one acre to exempt the same acreage for the veteran. The Commissioner's code review for the Board of Supervisors on July 29, 2026 lists the qualifying acreage for both programmes as ten acres and notes that "veteran acreage must match elderly by law". So in 2026 the exemption covers the home and up to ten acres. The same review proposed, for tax year 2027, cutting both to one acre; the Board put it on a list for further study and has not adopted it. Individual unemployability. The Commissioner's information sheet quotes the Attorney General: the exemption "applies to veterans rated by the VA with a total disability rating on the basis of individual unemployment due to a service-connected disability". A veteran rated permanent and total on that basis qualifies. Surviving spouses. The same sheet, last revised in 2017, quotes Article X, section 6-A of the Constitution as it read before 2019, extending the exemption to a surviving spouse who "continues to occupy the real property". The voters removed that condition in November 2018, and section 58.1-3219.5(B) now lets the spouse move to a new principal residence and keep the exemption. A surviving spouse who has moved should apply citing that subsection.