Dinwiddie County Disabled Veteran Real Estate Tax Exemption

In Dinwiddie County the Commissioner of the Revenue, Lori K. Stevens (term from January 1, 2024), at 14010 Boydton Plank Road, P.O. Box 104, Dinwiddie (804-469-4500 option 4, fax 804-469-4548), takes the statewide disabled-veteran real estate exemption. The county's page extends it beyond the statutory dwelling and acre: "For Dinwiddie County, this exemption from real property taxes includes the qualifying dwelling and the land, not exceeding five acres, upon which it is situated", and the code's relief article applies "only to the real estate taxes assessed on a dwelling and a maximum of five contiguous acres". The application is an affidavit for real property tax relief for veterans or surviving spouse, with a personal-property section on the same form naming the vehicle by year, make, model and VIN. It asks whether the primary residence is occupied by the veteran or the surviving spouse, whether it is jointly owned, whether the spouse has remarried, and whether the applicant owns other residential property, and requires the original VA letter certifying a 100% service-connected, permanent and total disability. The qualification list reads "service-connected, 100% combined rating, or (being paid at 100% for employability), and permanent AND total" - the county's working of individual unemployability - and says proof of residence, such as a resident state tax return, may be requested. "Veterans are required to refile the information only if the veteran's principal place of residence changes." The 2026 real estate rate is $0.64 per $100 (the Treasurer's ten-year table; the Department of Taxation's TY 2025 table records the same 0.640), with mobile homes and mineral lands at the same rate. Taxes are due June 5 and December 5 under section 19-2, and the county prorates vehicles on acquisition and disposal under section 19-2.1. A surviving spouse of a veteran who qualifies files the same affidavit with the death certificate showing death on or after January 1, 2011; the county's pages state the older "continues to occupy" condition, which section 58.1-3219.5(B) has replaced.