Housing

Wise County Disabled Veteran Real Estate Tax Exemption

Wise County’s Commissioner of the Revenue takes the statewide home exemption for a veteran rated 100% service-connected, permanent, and total, on the dwelling and one acre, filed by March 1 with the VA certificate or letter attached or on file.

Also called: property tax, real estate tax, Wise property tax, 100% disabled, Big Stone Gap, TDIU, surviving spouse.

For: Veteran or service member, survivor.

Where it applies

Written for the jurisdictions listed here.

In Wise County the Commissioner of the Revenue, Douglas Mullins, Jr., at 206 East Main Street, Wise (276-328-3556, [email protected]), takes the statewide disabled-veteran real estate exemption. The county's "Tax Relief Application for Veterans 100% Service-Connected Disability" asks for the certificate or letter from the Department of Veterans Affairs showing the 100% service-connected disability, "attached" or "on file", whether the property is occupied as the principal residence, and the spouse or co-owner; it "must be filed by March 1". A surviving spouse of a disabled veteran files the separate application for real estate exemption under section 58.1-3219.5(B) with the date of death - which must be on or after January 1, 2011 - and answers on remarriage and occupancy. What it is worth. The Department of Taxation's TY 2025 table records Wise County at 0.690 real estate, 1.650 personal property, 1.410 machinery and tools and 2.850 merchants' capital; the FY 2026-2027 budget was approved June 25, 2026. Real estate taxes are paid on the county's dual real estate tax ticket, due May 31 and October 31 each year (section 19-12.2 of the county code, adopted May 31, 2014). A veteran rated permanent and total on the basis of individual unemployability qualifies; the county's forms do not mention it, and the Department of Veterans Services treats that rating as qualifying.

Thresholds

Thresholds for Wise County Disabled Veteran Real Estate Tax Exemption
GateRule
100% permanent and totalWise County applies the statewide exemption to the dwelling and one acre. It does not add an income test. One path is a VA rating of 100% that is service-connected, permanent, and total.
Permanent and total on the 100% pathThe 100% rating has to be permanent and total. A 100% rating VA has not made permanent does not meet this path.
Individual unemployabilityThe 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 pathIndividual unemployability qualifies on this path only when VA has rated the disability permanent and total.

Sources

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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.