Washington County Real Estate Tax Relief for Permanent and Total Disability, With a $100 Minimum for Disabled American Veterans

Washington County's exemption for elderly and handicapped owners, in Subdivision II of Division 3 of Article II of Chapter 58 of the county code, covers the home of an owner who is 65 or older or permanently and totally disabled under Code of Virginia section 58.1-3217. For tax year 2026 the Commissioner of the Revenue's provisions sheet sets the discount by income: $0 to $26,343: 80%. $26,344 to $31,611: 60%. $31,612 to $40,041: 40%. $40,042 to $46,363: 20%. Net worth must be under $100,000 at every level, excluding the home and up to five acres, and the first $5,867 of income of an occupant who is not the spouse is left out. An applicant under 65 proves the disability as section 58.1-3213(D) allows, which includes a VA certification. Applications run from January 1 to November 20. Section 58-81(c) adds a floor for veterans: "a real estate tax exemption in the minimum amount of $100.00 is provided for qualified property owners claiming exemption who are members of the Disabled American Veterans or who are eligible for membership in the Disabled American Veterans and who are permanently or totally disabled". The code leaves eligibility for DAV membership to the DAV and names no rating. A disabled veteran who qualifies for the program and is a member or eligible gets at least $100 off even where the percentage would give less. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use the program.