Montgomery County Disabled Veteran and Surviving Spouse Real Estate Exemptions

Montgomery County's Commissioner of the Revenue applies the statewide disabled-veteran real estate exemption to real estate or a mobile home the veteran owns, in whole or in part, and occupies, and to up to one acre of land. Land beyond one acre, and improvements on it, are billed. First-time filers can apply at any time of year. The certification letter can show a 100% service-connected, permanent and total disability, or 100% "by means of individual unemployability", which the county names in so many words. The county's surviving spouse rules lag the statute in two places. For the spouse of a disabled veteran, the page lists as a condition that the spouse "continues to occupy the real property"; section 58.1-3219.5(B) has let the spouse move since 2019. For the spouse of a service member, the page covers only a member "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. That page does say the spouse re-certifies with a new application when the home changes, which matches the statute. A spouse outside the page's wording should apply citing the statute. Nothing else is local. The county's vehicle page describes only the statewide one-vehicle exemption for a veteran rated 100% permanent and total, and the county code's vehicle license fee exemption for disabled veterans repeats the state rule in section 46.2-755(B).