James City County Disabled Veteran Real Estate Tax Exemption

James City County applies the statewide exemption for a veteran rated 100% permanent and total. Its page limits a surviving spouse to one who stays in the home, and names only the killed-in-action exemption for service members’ spouses.

Also called: property tax, real estate tax, James City property tax, 100% disabled.

For: Veteran or service member, survivor.

Where it applies

Written for the jurisdictions listed here.

James City County, VACounty

The Commissioner of the Revenue takes the statewide disabled-veteran real estate exemption with the VA Benefits Information Letter. There is no income test. The page says the exemption also applies to surviving spouses "who remain in the home and do not remarry"; since 2019 section 58.1-3219.5(B) has let the spouse move. It mentions tax relief for "surviving spouses of military personnel killed in action"; since January 1, 2025 section 58.1-3219.9 covers any member who died in the line of duty with a Department of Defense determination.

Thresholds

Thresholds for James City County Disabled Veteran Real Estate Tax Exemption
Gate	Rule
100% permanent and total	James City County applies the statewide exemption to the principal residence. It states the 100% permanent and total rating. 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

James City County disabled veteran exemptionsOfficial
Code of Virginia § 58.1-3219.5Official
Code of Virginia § 58.1-3219.9Official

Updated

Last updated 2026-09-30.

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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.