Shenandoah County Disabled Veteran Real Estate Tax Exemption

In Shenandoah County the Commissioner of the Revenue, at 600 North Main Street in Woodstock, takes the statewide disabled-veteran real estate exemption. The county publishes no page, application, or form for it, so call the office (540-459-6174) and bring the VA letter showing a disability that is 100% service-connected, permanent, and total. There is no income test, and section 58.1-3219.6 asks the veteran to refile only after moving. Acreage. The exemption covers the house and up to one acre. Section 58.1-3219.5(C) of the Code of Virginia would require more only if the county's elderly and disabled relief covered more, and section 146-18 of the county code limits that relief to the dwelling and one acre. Surviving spouses. The Commissioner's page lists "Surviving Spouse Tax Relief (for spouses of veterans killed in action)". The statewide exemption in section 58.1-3219.9 is for the unremarried surviving spouse of a member of the armed forces who died in the line of duty, with a Department of Defense Line of Duty determination, which since January 1, 2025 includes deaths that were not in action. The surviving spouse of a 100% disabled veteran keeps that veteran's exemption under section 58.1-3219.5(B), including after moving within Virginia. Neither depends on the county's wording. The vehicle. Section 146-78(A)(17) of the county code puts one vehicle of a veteran with limb loss, blindness, or a certified permanent and total service-connected disability in a separate tax class, the local option in section 58.1-3506(A)(19). But the resolution adopting 2026 tax rates, passed on April 14, 2026, sets no rate for that class, so the vehicle pays the ordinary personal property rate of $4.11 per $100. The class confers nothing until the Board gives it a rate. The section also still names the Department of Veterans Affairs as the certifying agency where the statute now names the Virginia Department of Veterans Services. The statewide one-vehicle exemption in section 58.1-3668 for a 100% permanent and total veteran is unaffected.