Southampton County Disabled Veteran Real Estate Tax Exemption

Southampton’s Commissioner of the Revenue takes the statewide home exemption at a 2026 real estate rate of $0.75, raised four cents with the FY27 tax ordinance adopted 4-1 on May 26, 2026, with all levies due December 5, 2026.

Also called: property tax, real estate tax, Southampton property tax, 100% disabled, TDIU, surviving spouse.

For: Veteran or service member, survivor.

Where it applies

Written for the jurisdictions listed here.

Southampton County, VACounty

In Southampton County the Commissioner of the Revenue, Amy B. Carr, at 26022 Administration Center Drive, P.O. Box 760, Courtland (757-653-3030, fax 757-653-2935; real estate staff Andrea Hill and Hailey Jenkins), takes the statewide disabled-veteran real estate exemption. The county publishes no separate disabled-veteran page, so the state entries govern the documentation. The 2026 real estate rate is $0.75 per $100 "on all real estate in Southampton County, including manufactured homes" - the tax ordinance in the adopted FY2026-2027 budget book, adopted by the Board on May 26, 2026 (the minutes record the Tax Rates Ordinance passing 4-1, Christopher D. Cornwell, Sr. nay) after the May 20 public hearing on the four-cent increase. The Department of Taxation's TY 2025 table records the prior 0.710. "ALL levies shall be due on or before December 5, 2026", and the tax calendar confirms the December 5 date for real estate and personal property. A surviving spouse of a veteran who qualifies files with the death certificate showing death on or after January 1, 2011; the county has no published spouse rule of its own, so section 58.1-3219.5(B) - which removes any restriction on the spouse's moving - governs. 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.

Thresholds

Thresholds for Southampton County Disabled Veteran Real Estate Tax Exemption
Gate	Rule
100% permanent and total	Southampton applies the statewide exemption to the dwelling and up to one acre. It does not add an income test; the county publishes no narrower rule. One path is a VA rating of 100% that is service-connected, permanent, and total.
Permanent and total on the 100% path	The 100% rating has to be permanent and total. A 100% rating VA has not made permanent does not meet this path.
Individual unemployability	The other path is a total disability rating based on individual unemployability that VA has also rated permanent and total.
Permanent and total on the unemployability path	Individual unemployability qualifies on this path only when VA has rated the disability permanent and total.

Sources

Updated

Last updated 2026-10-10.

What changed then:

First published.

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.