Rockbridge County Disabled Veteran Real Estate Tax Exemption

In Rockbridge County the Commissioner of the Revenue, Brooke N. Tomlin, at 150 South Main Street, 1st Floor, Room 101B, P.O. Box 1160, Lexington (540-463-3431, fax 540-463-4082, [email protected]), takes the disabled-veteran real estate exemption. Section 25-85 of the county code (September 2026 edition) exempts "the dwelling and up to two (2) acres of land upon which the dwelling is situated, including the joint real property of husband and wife" - two acres where the statute's floor is one - for a veteran VA-rated 100% service-connected, permanent and total who occupies the property as his principal place of residence. A surviving spouse qualifies where "the death of the veteran occurs on or after January 1, 2011, the surviving spouse does not remarry, and the surviving spouse continues to occupy the real property as his principal place of residence" - the pre-2019 occupancy text, which section 58.1-3219.5(B) has replaced with an exemption "without any restriction on the spouse's moving to a different principal place of residence"; a spouse who moves should cite that subsection. The affidavit is filed with the Commissioner "on forms to be supplied by the County" with the VA documentation attached, and the veteran "shall be required to re-file the information... only if the veteran's principal place of residence changes". The county's Real Estate Tax Relief page states the same two-acre rule. The 2026 real estate rate is $0.64 per $100 (the Commissioner's Real Estate Tax page; the TY 2025 state table records the same 0.640). Real estate taxes are paid in equal installments due June 5 and December 5 under section 25-39, with a 10 percent penalty on a late installment. 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.