City of Richmond Disabled Veteran Real Estate Tax Exemption

In the City of Richmond the statewide disabled-veteran real estate exemption is administered by the Office of the City Assessor, not the Department of Finance, under section 26-366 of the City Code. There is no income test and no net-worth test. The city exempts the dwelling and up to one acre, and a garage or shed used for vehicles or household goods. The city code already carries the 2019 rule that a surviving spouse's exemption follows the spouse to a new home, and says the veteran refiles only on a change of residence. The city's application form is older than the code. Revised in April 2015, it asks the veteran to certify that the property is "owned and legally titled in my name" and for a copy of the most recent state tax return to show residence. Section 58.1-3219.5 also covers a home held in a life estate or in the trusts it lists, so a veteran whose home is in a revocable trust should apply and say so. The form's VA certificate line reads "100% Service Connected Permanent Disability"; the statute requires permanent and total. The Assessor's exemptions page also says applications for exemption are due by July 1 for the following year and are not prorated in the current year. That describes exemptions by classification. For a disabled veteran, section 58.1-3219.5(A) starts the exemption on the rating date, or on the date the veteran acquires the home, so a veteran should not wait for July.