Page County Disabled Veteran Real Estate Tax Exemption

In Page County the Commissioner of the Revenue, Rebecca "Becky" Smith, at 103 S. Court Street, Suite C, Luray (540-743-4909 for real estate, land use and tax relief; 540-743-3840 otherwise; fax 540-743-1263 and 540-743-5012), takes the statewide disabled-veteran real estate exemption; office hours are 9 a.m. to 5 p.m. weekdays. The county's Tax Relief page sets the qualifications: the disability "must be 100% service-connected and permanent and total"; the real property must be owned by the veteran or the veteran and spouse only, and must be the veteran's primary residence ("proof, such as resident state tax return, may be requested"); the spouse must be identified; a deceased veteran "must have died on or after January 1, 2011"; a surviving spouse "must not be remarried" and "must continue to reside in primary residence" - the pre-2019 condition, which section 58.1-3219.5(B) has replaced for a spouse who moves. The application carries a copy of the VA letter and, for a spouse, the death certificate, and "after the exemption is granted, it does not need to be renewed, unless the veteran moves". The 2026 real estate rate is $0.52 per $100 - the county's 2026 Tax Rates page and the FY 2027 adopted budget message, which records the Board "reduced the real estate rate from the pre-assessment rate of $0.73 to $0.52" after the county-wide reassessment, above the $0.48 equalized rate. The Treasurer's Real Estate Tax page still prints $0.73. Real estate is billed in two installments due June 5 and December 5. A veteran who is permanently and totally disabled but does not meet this VA test can use the county's elderly and disabled relief instead.