Westmoreland County Disabled Veteran Real Estate Tax Exemption

In Westmoreland County the Commissioner of the Revenue, William K. Hoover, at 111 Polk Street, P.O. Box 68, Montross (804-493-9052 per the application, 804-493-0113 per the county directory, fax 804-493-8669), takes the statewide disabled-veteran real estate exemption on the county's "Application - Real Property Tax Relief for Veterans with 100% Service-Connected Disability". The form asks for the VA certification of a 100% service-connected disability "attached or on file", whether the property is occupied as the principal residence by the veteran or by a surviving spouse, and whether the property is jointly owned; proof such as a resident state tax return may be requested. The qualifications the form prints: the disability must be "100% service-connected AND permanent AND total"; the residence must be the veteran's primary residence; the spouse (if applicable) must be identified; a deceased veteran "must have died on or after January 1, 2011"; a surviving spouse "must not be remarried" and "must continue to reside in primary residence" - the pre-2019 condition, 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. A death certificate showing the date is among the required documentation. The combined FY 2026-2027 real estate rate is $0.71 per $100 - the Board's tax rates sheet (county $0.29 plus school district $0.42; the school rates do not apply inside the Town of Colonial Beach), with sanitary district real estate rates of $0.06 (Placid Bay) alongside. Taxes are due December 5; the Treasurer mails bills in September. 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.