Carroll County Disabled Veteran Real Estate Tax Exemption

Carroll grants 100 percent relief on the dwelling and one acre to a veteran rated 100% service-connected, permanent and total - or paid at the 100% rate for unemployability, per Attorney General opinion 11-061 - with the surviving-spouse residence rule still printed pre-2019.

Also called: property tax, real estate tax, Carroll property tax, 100% disabled, TDIU, surviving spouse, AG opinion 11-061.

For: Veteran or service member, survivor.

Where it applies

Written for the jurisdictions listed here.

Carroll County, VACounty

In Carroll County the Commissioner of the Revenue, Anthony "Wade" Marion, at 605-7 Pine Street, Hillsville (276-730-3080 for personal property, 276-730-3030 for real estate, [email protected]), takes the statewide disabled-veteran real estate exemption. The county's Real Estate Exemptions page sets the qualifications: the veteran must be 100% service-connected, permanently and totally disabled; the residence must be owned by and the primary residence of the veteran, with proof that may be requested; a spouse who is a joint owner must be identified. The documentation is the certification from the U.S. Department of Veterans Affairs. Individual unemployability. The page quotes Attorney General opinion 11-061, issued July 15, 2011: "if the veteran has a service connected permanent and total disability and they are being paid at the 100% rate because they are unemployable, they are eligible for the tax exemption even if their combined service connected rating is less than 100%." Relief is 100% on the primary dwelling and one acre, and "the Veteran shall only be required to re-file the information if the Veteran's primary residence changes." A surviving spouse qualifies where the death occurred on or after January 1, 2011 and files the death certificate; the page still states the pre-2019 condition that the surviving spouse "must continue to reside in primary residence" - section 58.1-3219.5(B) now applies the exemption "without any restriction on the spouse's moving to a different principal place of residence", and a spouse who moves should cite that subsection. The 2026 real estate rate is $0.49 per $100 ("Adopted Rates for Calendar 2026 Tax Year"; the TY 2025 state table records the same 0.490). The Board left the FY27 tax levy the same on April 6, 2026. The first-half deadline was June 24, 2026 and the second-half and personal property deadline is December 7, 2026. A veteran who is permanently and totally disabled but does not meet this VA test can use the county's elderly and disabled relief instead.

Thresholds

Thresholds for Carroll County Disabled Veteran Real Estate Tax Exemption
Gate	Rule
100% permanent and total	Carroll applies the statewide exemption to the dwelling and one acre. It accepts a disability compensated at the 100% rate under Attorney General opinion 11-061. It does not add an income test. One path is a VA rating of 100% that is service-connected, permanent, and total.
Permanent and total on the 100% path	The 100% rating has to be permanent and total. A 100% rating VA has not made permanent does not meet this path.
Individual unemployability	The other path is a total disability rating based on individual unemployability that VA has also rated permanent and total.
Permanent and total on the unemployability path	Individual unemployability qualifies on this path only when VA has rated the disability permanent and total.

Sources

Updated

Last updated 2026-10-10.

What changed then:

First published.

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.