Mecklenburg County Disabled Veteran Real Estate Tax Exemption

In Mecklenburg County the Commissioner of the Revenue, Lisa Wagstaff, at P.O. Box 360, Boydton (434-738-6191 extension 4270, [email protected]), takes the statewide disabled-veteran real estate exemption. The county's application instructions say the veteran should bring the summary of benefits letter issued by the U.S. Department of Veterans Affairs, a photo identification, and proof of residence occupancy such as a utility bill. A surviving spouse of a qualifying veteran brings the same letter where the veteran was not previously exempted, a death certification confirming a date after December 31, 2010, a certified copy of the marriage certificate from the appropriate state office of records, and proof of occupancy. The instructions carry the county's working of the statutory test: "Veteran must be 100% service connected totally and permanently disabled OR totally and permanently disabled and be paid at the 100% rate due to being unemployable." They add that the exemption covers up to one acre, the primary residence and other improvements that house or cover motor vehicles or household goods, for personal not business purposes, and that "manufactured homes are now exempt as real property even if the veteran does not own the land". The spouse of a military service member killed in action as determined by the U.S. Department of Defense receives the disabled veteran's exemption. The 2026-2027 real estate rate is $0.31 per $100 (mobile homes the same), set by the FY2026-27 tax ordinance adopted May 11, 2026, with taxes payable in two equal installments on December 5, 2026 and June 5, 2027. The county assesses all property, real and personal, as of July 1. A veteran who is permanently and totally disabled but does not meet this VA test has no income-based county relief to fall back on - the county publishes no 58.1-3212 program - so the state's circuit-breaker credits are the route.