City of Lynchburg Disabled Veteran Real Estate Tax Exemption

The Commissioner of the Revenue takes the statewide disabled-veteran real estate exemption on the city's application, with the VA rating of 100% service-connected, permanent, and total. There is no income test. The page states two conditions more narrowly than the statute. It says the real estate "must be owned or jointly owned with spouse by the veteran". Section 58.1-3219.5 also covers a life estate and the trusts it lists, and a home co-owned with someone other than a spouse gets a prorated exemption rather than none. And it says a surviving spouse qualifies only while he or she "continues to occupy the real estate"; since 2019 section 58.1-3219.5(B) has let the spouse move. Nothing else in Lynchburg's treatment of disabled veterans is local. The city's vehicle page describes only the statewide one-vehicle exemption for a 100% permanent and total rating, the city code has no reduced rate for the limb loss and blindness class in section 58.1-3506(A)(19), and its vehicle license fee, $29.50 on a passenger vehicle up to 4,000 pounds, is waived only where section 46.2-755 requires it.