Halifax County Disabled Veteran Real Estate Tax Exemption

Halifax County’s Commissioner of the Revenue takes the statewide home exemption for a veteran rated 100% service-connected, permanent, and total, on the dwelling and one acre. The county’s surviving-spouse form still asks the spouse to keep occupying the exempted property, which the statute does not require.

Also called: property tax, real estate tax, Halifax property tax, 100% disabled, South Boston, TDIU, surviving spouse.

For: Veteran or service member, survivor.

Where it applies

Written for the jurisdictions listed here.

Halifax County, VACounty

In Halifax County the Commissioner of the Revenue, Brenda P. Powell, at 1030 Mary Bethune Street, Suite 104, Halifax (434-476-3314), takes the statewide disabled-veteran real estate exemption. The county's Disabled Veteran Real Estate Tax Exemption Application - posted as a scan and read by OCR - requires the certification from the Department of Veterans Affairs of the 100% service-connected disability, "attached or on file" with the Commissioner, and the affidavit states the office must hold "the original, designated U.S. Department of Veterans Affairs letter ... attesting that I am 100% service-connected, permanent and totally disabled", with reapplication when the principal residence changes. A surviving spouse files a certified copy of the death certificate showing death after January 1, 2011. The form's spouse affidavit says "I will continue to occupy the exempted property as my primary and principal residence" - narrower than the statute. Section 58.1-3219.5(B) applies the exemption to a surviving spouse "without any restriction on the spouse's moving to a different principal place of residence". A spouse who moves within the Commonwealth keeps the exemption on the new principal residence and should cite that subsection. What it is worth. The 2026 real estate rate is $0.50 per $100 of assessed value, kept unchanged by Resolution 2026-20 on June 1, 2026 in a reassessment year (an equalized rate would have been about $0.48, and the Department of Taxation's TY 2025 table records Halifax County at 0.500 real estate, 3.850 personal property and 1.260 machinery and tools). Real estate taxes are due June 5 and December 5. A veteran rated permanent and total on the basis of individual unemployability qualifies; the county's page does not mention it, and the Department of Veterans Services treats that rating as qualifying.

Thresholds

Thresholds for Halifax County Disabled Veteran Real Estate Tax Exemption
Gate	Rule
100% permanent and total	Halifax County applies the statewide exemption to the dwelling and one acre. 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 2026-10-08.

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.