Henrico County Disabled Veteran Real Estate Tax Exemption

This is how Henrico County applies the statewide disabled-veteran real estate exemption. The Department of Finance, Real Estate Assessment Division, takes a notarized application by mail or in person. It is a one-time filing; the veteran tells the county when the principal residence changes. There is no income test and no net-worth test. Henrico applies the exemption to the principal residence and up to ten acres. The statewide baseline in section 58.1-3219.5(C) is one acre, rising to whatever acreage the locality relieves under its elderly and disabled programs. The county page states the test as a VA rating of 100% service-connected, permanent, and total. It does not describe an individual unemployability path; statewide guidance treats individual unemployability rated permanent and total as meeting it. The county page says a surviving spouse keeps the exemption "so long as he/she does not remarry and continues to occupy the property". The occupancy condition was removed from section 58.1-3219.5(B) in 2019, which now says the exemption "applies without any restriction on the spouse's moving to a different principal place of residence". A surviving spouse who moves keeps the exemption on the new home.