Henry County Disabled Veteran Real Estate Tax Exemption

In Henry County the Commissioner of the Revenue, in Room 108 of the County Administration Building at 3300 Kings Mountain Road (mail PO Box 1077, Collinsville 24078; 276-634-4690, option 2 for real estate, fax 276-634-4521), takes the statewide disabled-veteran real estate exemption. There is no income test. The exemption covers the dwelling and up to one acre; the county's own elderly and disabled relief reaches one acre, so section 58.1-3219.5(C) of the Code of Virginia adds nothing. The county's application asks the veteran to bring the original VA letter certifying a disability that is 100% service-connected, permanent, and total, a photo ID, and, on the county's page, a voter registration card as proof of occupancy, plus mortgage escrow details where the bank pays the tax. The voter registration card is the county's addition: section 58.1-3219.6 asks for the application and the VA documentation, so a veteran who does not vote can prove residence another way. The veteran refiles only when the primary residence changes. Surviving spouses. The application carries the statutory conditions for a spouse of a veteran who died on or after January 1, 2011 - no remarriage, and occupation of the property - but it also says the surviving spouse "must continue to reside in primary residence". Section 58.1-3219.5(B) says the exemption "applies without any restriction on the spouse's moving to a different principal place of residence". A surviving spouse who moves within Virginia keeps the exemption on the new principal residence and should cite that subsection. What it is worth. The Board set the real estate rate at $0.50 per $100 of assessed value for FY 2027 on May 5, 2026, down from $0.555 after the 2026 general reassessment. A veteran rated permanent and total on the basis of individual unemployability qualifies; the county's page and form do not mention it, and the Department of Veterans Services treats that rating as qualifying.