From July 1, 2026 Petersburg relieves 100% of real estate tax for a permanently and totally disabled owner with income up to $30,000 and 50% from $35,001 to $50,000, up to $1,700, with net worth up to $80,000. The amended code leaves incomes of $30,001 to $35,000 out of both bands.
Permanent and total disability. The owner is permanently and totally disabled and unable to work, or 65. VA, Social Security, the Railroad Retirement Board, or two doctors can certify it. A VA rating alone is not the test.
The City Assessor applies the statewide exemption to the home and up to one acre for a veteran rated 100% service-connected, permanent, and total. The city code is current; the 2015 application form asks for sole title and omits the trusts and life estates the statute allows.
100% permanent and total. Richmond applies the statewide exemption to the home and up to one acre. The city states the 100% service-connected, permanent, and total rating. It does not add an income test. One path is a VA rating of 100% that is service-connected, permanent, and total.
Richmond relieves up to 100% of the real estate tax for an owner who is permanently and totally disabled, with household income up to $70,000 and financial worth up to $450,000.
Permanent and total disability. The owner is permanently and totally disabled, or 65, as of December 31 of the prior year. VA, Social Security, the Railroad Retirement Board, or two Virginia physicians can document it. A VA rating alone is not the test.
The City of Roanoke’s Commissioner of the Revenue applies the statewide exemption for a veteran rated 100% service-connected, permanent, and total, at any time of year. Its guidelines still end a surviving spouse’s exemption on a move.
100% permanent and total. The City of Roanoke applies the statewide exemption to the principal residence. It states the 100% service-connected, permanent, and total rating. It does not add an income test. One path is a VA rating of 100% that is service-connected, permanent, and total.
The City of Roanoke freezes the real estate tax of a totally and permanently disabled homeowner under 65 at the amount assessed when relief begins, with household income up to $51,200 and net worth up to $160,000.
Total and permanent disability. The homeowner certifies total and permanent disability and is under 65, or is 65 or older. A VA rating alone is not the test.
The Clallam County Assessor already lists the 2027 thresholds ($47,000, $55,000 and $63,000, with a $7,500 standard deduction a person) and benefits, but its page describes the disability route only as "other qualifying disability requirements"; from 2027 a veteran rated 40% or more qualifies at any age.
40% service-connected, from taxes collected in 2027. RCW 84.36.381: a combined evaluation of 40% or more (80% for 2026 collections), or a total disability rating at any percentage; or age 61; plus the income test.
The Clark County Collector, Jason Watson, 401 Clay Street, Arkadelphia ((870) 246-2211), takes the State's disabled veteran exemption; his page's answer sets a 70% rating test the State law does not use (it takes 100% permanent and total or special monthly compensation), and since Act 876 of 2025 the VA letter is a one-time filing.
100% permanent and total, special monthly compensation, or qualifying survivor. The county collector administers the State exemption under Ark. Code Ann. Section 26-3-306. The disability test is the State test, not a county one.
The Clark County Assessor has already published the 2027 rules: a veteran rated 40% or more, or paid at the 100% rate, qualifies, with Clark's 2027 to 2029 income thresholds of $64,000, $74,000 and $85,000. Applications for 2027 open in February 2027, on 2026 income.
40% service-connected, from taxes collected in 2027. RCW 84.36.381: a combined evaluation of 40% or more (80% for 2026 collections), or a total disability rating at any percentage; or age 61; plus the income test.
How the Clark County Assessor runs the State exemptions for 2026-27: $3,640 of assessed value for a qualifying veteran and $18,200, $27,300 or $36,400 at 60%, 80% and 100% disabled, split as the veteran chooses between the vehicle's governmental services tax and the property tax bill. A renewal postcard comes each year, and a share for real property must be set by June 15.
60% permanent for the disabled veteran exemption. The disabled veteran exemption starts at a permanent service-connected disability of 60%. The general veteran exemption needs qualifying service and no rating.
The Auditor takes the State's disabled veteran homestead application, DTE 105I, and its homestead post names the individual unemployability route, but its figures are the tax year 2024 ones ($56,000) and the live site answers a Cloudflare challenge; the commissioners passed on the 319.304 local option, citing the county's low inside millage.
100% service-connected. A total rating of 100% for service-connected disability, or compensation at 100% for individual unemployability.
Clatsop County's Assessment & Taxation office, 820 Exchange Street, Suite 210, Astoria (503-325-8522), takes the State's disabled veteran or surviving spouse exemption - military war veterans with a 40%-or-more service-connected disability, or a surviving spouse or registered domestic partner of a war veteran - on the county's posted claim form between January 1 and April 1, plus the active-duty service member's exemption under ORS 307.286 and the $250,000 exemption for surviving spouses of public safety officers killed in the line of duty.
A war veteran with a VA or Armed Forces certified disability of 40 percent or more, or the surviving spouse or registered domestic partner of a war veteran. ORS 307.250-307.283; the claim form asks for the DD-214 and the 40%-or-more certification; apply by April 1 for the July 1 tax year.
Clay County's tax collector, the Sheriff ex officio, at the Piggott courthouse ((870) 598-2266 on the State portal), takes the State's disabled veteran exemption on the home and personal property; the county's Collector page reads only "Coming Soon", and since Act 876 of 2025 the VA letter is a one-time filing.
100% permanent and total, special monthly compensation, or qualifying survivor. The county collector administers the State exemption under Ark. Code Ann. Section 26-3-306. The disability test is the State test, not a county one.
The Clay County Property Appraiser grants Florida's veteran and deployed servicemember exemptions. Its veterans brochure and its August 2026 exemptions list both describe the $5,000 exemption as for a service-connected disability of 10% or more, where section 196.24 also counts a wartime or misfortune disability and needs only a discharge under honorable conditions.
Homestead owner who is a disabled veteran or deployed. The $5,000 exemption starts at a 10% disability; the full exemption needs a service-connected total and permanent disability; the deployed exemption needs a qualifying deployment and no rating.
Clay County pays part of its non-ad valorem assessments on the homestead of a veteran with Florida's total and permanent disability exemption. From FY 2026/27 it pays 50% of the solid waste disposal and collection assessments, cut from 100% on August 25, 2026, and all of the new stormwater assessment, under a resolution of September 8, 2026.
Homestead with the 196.081 exemption. A Clay County homestead owned and used by a veteran with Florida's total and permanent disability exemption under section 196.081, or the surviving spouse it covers: 50% of the solid waste assessments and 100% of the stormwater assessment from FY 2026/27.
The Clayton County Tax Commissioner's exemption page sets the disabled veteran exemption at $121,812 for tax year 2025, requires a DD-214, and gives five eligibility routes headed by a VA letter adjudicating the veteran totally and permanently 100% disabled, with the homestead deadline of April 1 every year.
100% service-connected. One path is a 100% rating adjudicated by VA; statutory awards for loss of limbs or sight, and unemployability paid at the 100% rate, are other paths the filter does not test.
The Cleburne County Tax Collector, Connie Caldwell, 320 West Main Street, Heber Springs (501-362-8145), takes the State's disabled veteran exemption; the Assessor's page says "DAV exemption is taken care of in the Collector's Office not the Assessor's Office" and that reappraisal notices never show it, and since Act 876 of 2025 the VA letter is a one-time filing.
100% permanent and total, special monthly compensation, or qualifying survivor. The county collector administers the State exemption under Ark. Code Ann. Section 26-3-306. The disability test is the State test, not a county one.
The Clermont County Auditor takes the State's disabled veteran homestead application, online or on paper by December 31, but its page still gives the pre-inflation HB 85 figures, $28,000 and $56,000, where tax year 2026 real property is $59,400, and describes the veteran only as 100 percent disabled, leaving out unemployability.
100% service-connected. A total rating of 100% for service-connected disability, or compensation at 100% for individual unemployability.
The county's own supportive housing project: 19 cottages and a community centre for homeless veterans in Monroe Township, funded with $6.0 million of project-based vouchers, $1.04 million of HOME funds and $5.1 million of pandemic aid, under agreements running to 2046, with room for 28 more cottages.
A homeless veteran housed through the project. A veteran without stable housing reaches the project through its operators and the housing authority voucher process, with the Veterans Service Office as the county referral route. No rating is needed.
The Cleveland County Collector, Patti Wilson, at the courthouse, 20 Magnolia St., Rison (870-325-7254), takes the State's disabled veteran exemption on the home and personal property; the county posts nothing about it, and since Act 876 of 2025 the VA letter is a one-time filing.
100% permanent and total, special monthly compensation, or qualifying survivor. The county collector administers the State exemption under Ark. Code Ann. Section 26-3-306. The disability test is the State test, not a county one.
The Cleveland County Assessor takes the State's full homestead exemption for a 100 percent permanently disabled veteran on Form 998 with VA proof. Its page omits the household personal property exemption and the line-of-duty spouse exemption, and counts VA disability compensation as income for the additional homestead and senior freeze, which section 2890 forbids.
100% schedular rating, permanent. One path is a 100% combined rating that VA has made permanent.
Cleveland County's Tax Administration administers the State's disabled veteran exclusion, the first $45,000 of a qualifying residence's value, and asks the Board of Commissioners each year to approve the applications filed late, which under G.S. 105-282.1(c) the Board may approve for good cause; the September 15, 2026 consent roster approved disabled-veteran exclusions with about $182.25 of county tax each.
Permanent and total service-connected disability. The $45,000 exclusion needs a total and permanent service-connected disability or adapted-housing benefits. A late application goes to the Board of Commissioners for good cause under 105-282.1(c).
The Clinton County Auditor (Terence G. Habermehl, 1850 Davids Drive, Suite 303, Wilmington, 937-382-2250, weekdays 8 to 4) administers the homestead exemption - DTE Form 105A and, for a veteran with a 100 percent service-connected rating or a 100 percent unemployability rating, DTE Form 105I with the VA certification and a DD-214 copy, which raises the exemption from $28,000 to $56,000 of market value and drops the income test - and the Auditor's September 24, 2026 release urges applications for the HB 479 one-time reduction, certifiable to the Department of Taxation by November 1, 2026.
Age 65 or older, totally and permanently disabled, or a 100 percent disabled veteran. The homestead exemption requires age 65 (or disability, or a qualifying surviving spouse) and a $40,000 modified adjusted gross income test for tax year 2025; a veteran with a 100 percent service-connected rating or 100 percent unemployability files DTE 105I with the VA certification and a DD-214 copy, is exempt from the income test and receives $56,000 instead of $28,000.
Clinton County grants the alternative veterans exemption at the highest limits the law allowed in 2001 - $27,000 wartime, $18,000 combat and $90,000 disability (Local Law 2 of 2001) - and the Cold War exemption at 10 percent up to $8,000 plus half the disability rating up to $40,000, with no term limit (Local Laws 1 of 2008 and 2 of 2017). Each town, village and school district sets its own; the county's Real Property office publishes the table. File by March 1.
Half the disability rating reduces assessed value further. The alternative and Cold War exemptions add a reduction of half the service-connected rating, up to the county and local limits.
Clinton’s pages print no veterans’ amounts. OLR’s 2023 survey records the 12-81g(b) option and a specially equipped vehicle exemption, and a 12-81f wartime additional exemption adopted without an amount.
Wartime service or a VA rating, set by state law. The exemptions rest on C.G.S. 12-81(19) to (26): 90 days of wartime service with a qualifying discharge filed with the town clerk, or a VA disability rating. Amounts above the base turn on rating and income. The rating filter does not hide this entry.
Clinton’s Personal Exemptions page prints the statute’s $400 as the minimum of its clause 22 range - "Minimum $400 (most exemptions) Maximum full exemption" - with no option adopted, so this entry gives the statute’s; its Veterans’ Services Officer is the town’s own Brendan J. Bailey at Town Hall.
A VA rating, a decoration, or a surviving relative. Clause 22 reaches a veteran rated 10 percent or more, a Purple Heart recipient, a Gold Star parent and the spouse or unmarried surviving spouse; 22A to 22E turn on named losses, decorations, a 100 percent rating or specially adapted housing. The rating filter does not hide this entry, because several routes need no rating.
How the Cobb County Tax Commissioner runs the State's disabled veteran homestead exemption, $126,526 for 2026. Its page names every route in Code section 48-5-48 and already takes applications up to the appeal deadline on the assessment notice, but asks every applicant for a VA letter dating a 100% rating and leaves out the three-year refund.
100% service-connected. One path is a 100% rating. Statutory awards for loss of limbs or sight, and adapted housing eligibility, are other paths the filter does not test.
How the Cochise County Assessor ran the State exemption for 2026: an affidavit filed every year from January 2 to March 1, in person the first time, with the VA Summary of Benefits letter, under the $39,865 income limit; $4,873 of assessed value scaled by the rating, or full at a 100% service-connected rating. Its page prints the widows' value cap for everyone, at a figure other counties do not use.
Full at a 100% service-connected rating; scaled below it. A 100% service-connected rating fully exempts the primary residence. A lower service-connected rating, or a nonservice-connected rating, gets $4,873 of assessed value times the rating for 2026.
The Coconino County Assessor takes veterans' exemption applications from January 1 to March 1: a veteran rated 100% service-connected, or the surviving spouse of one who held it, has the primary residence fully exempt for 2026; a lower rating takes the rating times $4,873 off assessed value. Household income must be under $39,865 ($47,826 with a child under 18).
Full at a 100% service-connected rating; scaled below it. A 100% service-connected rating fully exempts the primary residence for 2026. A lower service-connected rating gets $4,873 of assessed value times the rating.
Coffee County's Revenue Commissioner, Ronald L. Burns, takes the State's homestead and disability exemption claims at the Enterprise and Elba courthouses; the county's Homestead Summary Chart lists the permanent-and-total-disability rows - no maximum on the state exemption, $5,000 on the county's, and no income limit under section 40-9-21.
Permanent and total disability. The exemption rows need the Department of Revenue certificate of permanent and total disability; the State entry carries the routes.
The Coffee County Trustee, 1341 McArthur Street, Suite A, Manchester (931-723-5128), helps disabled veteran homeowners and disabled veterans' widows apply for the State's property tax relief; the page names no county match.
Permanent and total, as VA determines it. The State relief the Coffee County Trustee helps veterans apply for. The rating route in 67-5-704(b)(3) asks for service-connected permanent and total disability as determined by VA, which a veteran paid at the total rate through unemployability that VA has found permanent also holds. It is recorded rather than enforced because the paraplegia, blindness and loss-of-limbs route and the prisoner of war route need no rating at all.
The Colbert County Revenue Commissioner, Tommy L. Oswalt, at 201 North Main Street, Tuscumbia (256-386-8530), takes the State's homestead and disability exemption claims - its FAQ names the complete exemption for a homeowner whose net taxable income is under $7,500 and a partial one under $12,000, with Veterans Administration letters named among the accepted disability proofs - and applications are due before December 31.
Age 65 or permanently disabled homeowner. The complete exemption needs net taxable income under $7,500; a partial runs to $12,000. VA letters are accepted as disability proof. No rating minimum is published.
Colebrook’s tax relief page lists the state’s veteran programs and the town’s own municipal-option additional exemption, which OLR’s survey recorded at $10,000 with income limits of $74,100 married and $65,300 single.
Wartime service or a VA rating, set by state law. The exemptions rest on C.G.S. 12-81(19) to (26): 90 days of wartime service with a qualifying discharge filed with the town clerk, or a VA disability rating. Amounts above the base turn on rating and income. The rating filter does not hide this entry.
The Collier County Property Appraiser describes Florida's veteran exemptions as the statutes do, including the $5,000 exemption for a disability of at least 10% caused by misfortune or incurred in wartime service, and takes homestead applications in person only. Its own combat-discount application is a county form alongside DR-501DV.
10% for the $5,000 exemption; permanent and total for the full one. The $5,000 exemption starts at a 10% disability, service connected or by misfortune in wartime. The full homestead exemption needs a service-connected total and permanent disability. The combat discount needs age 65, an honorable discharge and a permanent combat-related rating at any percentage.
The Collin Central Appraisal District states the 100% homestead exemption and the five-year late filing window as the Tax Code does, but keeps a surviving spouse's exemption only where the veteran qualified in the year of death, omits the $12,000 routes for veterans 65 or older, blind or with loss of a limb, and says nothing of the line-of-duty, donated home or presumptive-condition exemptions.
10% for the partial exemption; 100% or unemployable for the homestead. The partial exemption starts at 10%, and some routes need no percentage. The total homestead exemption needs 100% compensation with a 100% or unemployability rating. The surviving spouse exemptions need no rating.
Colonial Heights’ Commissioner of the Revenue takes the statewide home exemption on a Veteran Tax Exemption Questionnaire that also covers the one-vehicle exemption, with the real estate rate at $1.20 and bills due May 15 and November 15.
100% permanent and total. Colonial Heights applies the statewide exemption to the dwelling and up to one acre. It accepts a disability compensated at the 100% rate. It does not add an income test. One path is a VA rating of 100% that is service-connected, permanent, and total.
Colonial Heights exempts 100 to 10 percent of the real estate tax of an owner 65 or disabled under City Code 258-16, on income to $44,000 and net worth to $100,000, applied for between January 1 and March 31, with $1,600 the most any one tax year excuses.
Age 65 or permanently and totally disabled. The owner is 65 or older on January 1, or permanently and totally disabled on that date, and occupies the dwelling as sole dwelling. A VA rating alone is not the test.
Fifty percent of the first $200,000 of a primary residence is exempt from property tax, at a 100% permanent rating or individual unemployability. Amendment G added unemployability for 2025, and since 2024 the application goes to the county assessor, not the state.
100% permanent service-connected rating. Colorado tests the rating two ways and either one is enough. One path is a service-connected disability VA has rated 100 percent and permanent.
The Columbia County Tax Collector, Rachel Waller, in Magnolia (870-234-4171, [email protected]), takes the State's disabled veteran exemption on the home and personal property; the county posts no page about it, and since Act 876 of 2025 the VA letter is a one-time filing.
100% permanent and total, special monthly compensation, or qualifying survivor. The county collector administers the State exemption under Ark. Code Ann. Section 26-3-306. The disability test is the State test, not a county one.
The Columbia County Assessor (503-397-2240) takes the State's disabled veteran or surviving spouse exemption from January 1 to April 1 for the next tax year; its page shortens the test to a 40% VA rating with an honourable discharge, or the unmarried surviving spouse of an honourably discharged veteran, which is narrower than the State's.
40 percent or more disabled. Certified 40 percent or more disabled by VA or the armed forces (or by a licensed physician within an income test); surviving spouses qualify without a rating.
Columbia County's Property Appraiser lists the $5,000 disabled veteran exemption, the total exemption for a service-connected total and permanent disability, and the 65-plus combat-related discount, all due by March 1 and filed in person at 135 NE Hernando Avenue, Suite 238, Lake City (386-758-1083); its note that a discount applicant must have been a Florida resident at enlistment is narrower than the statute.
10% for the $5,000 exemption; total and permanent for the full exemption. The $5,000 exemption starts at a 10% service-connected disability. The full exemption needs a service-connected total and permanent disability. The 65-plus discount equals the combat-related percentage.
How Columbia County runs the State's disabled veteran homestead exemption, $126,526 for 2026, an amount the county keeps current. Its application asks for a VA summary of benefits letter stating the rating, the discharge and the date of the total-disability rating, and its pages give an April 1 deadline that Senate Bill 566 moved to the assessment appeal deadline.
100% service-connected. One path is a 100% rating, which the county asks for. Statutory awards for loss of limbs or sight, and adapted housing eligibility, are other paths the filter does not test.
Columbia’s assessor prints disability tiers of $1,500 to $3,000, the doubled and tripled income exemptions, a $20,000 local option under a Title X Sec. E ordinance, the specially equipped vehicle, and the Gold Star exemption.
Wartime service or a VA rating, set by state law. The exemptions rest on C.G.S. 12-81(19) to (26): 90 days of wartime service with a qualifying discharge filed with the town clerk, or a VA disability rating. Amounts above the base turn on rating and income. The rating filter does not hide this entry.
The Comal Appraisal District takes the State's disabled veteran exemptions on paper or by email while its online forms portal is down. Its exemptions page describes the line-of-duty spouse exemption as for a member "killed in action", leaves out the section 11.136 spouse exemption, and in one answer gives a 100% disabled veteran two years to file late where section 11.439 allows five.
10% for the partial exemption; 100% or unemployable for the homestead. The partial exemption starts at 10%. The total homestead exemption needs 100% compensation with a 100% or unemployability rating. The surviving spouse exemptions need no rating.
The Comanche County Assessor takes the State's full fair cash value homestead exemption for a 100% service-connected permanently disabled veteran on OTC Form 998 with the veteran's award letter; for that year, the deed must be executed before January 1 and filed by February 1, and the veteran must live in the residence as of January 1.
100% schedular rating, permanent. One path is a 100% combined rating that VA has made permanent.
Concord’s tax exemption page prints $845 under clause 22, $1,586 under 22A, $2,646 under 22B, $3,170 under 22C, full exemption under 22D and $2,114 under 22E for fiscal 2027, the statutes doubled and raised by both years’ adjustments, what clauses 22I and 22J at 100 per cent produce.
A VA rating, a decoration, or a surviving relative. Clause 22 reaches a veteran rated 10 percent or more, a Purple Heart recipient, a Gold Star parent and the spouse or unmarried surviving spouse; 22A to 22E turn on named losses, decorations, a 100 percent rating or specially adapted housing. The rating filter does not hide this entry, because several routes need no rating.
Every base veteran exemption is increased by at least half again, and by two or three times for a veteran under the income limit. Municipalities may add up to $20,000 or 10 percent of assessed value on top of that.
Entitlement to a base exemption is the gate. The additional exemptions attach to a base exemption under subdivisions (19) to (26) of section 12-81. They are not a separate program with their own service test, so whatever qualified the veteran for the base amount qualifies them here.
A sliding exemption from $2,000 to $3,500 of assessed value by VA disability rating, reaching the top figure at any rating above 75 percent or at age 65 regardless of rating. A permanent and total rating goes to the separate full exemption instead.
A VA disability rating of at least 10 percent. The exemption starts at a rating of 10 percent and steps up with the rating: $2,000 at 10 to 25 percent, $2,500 above 25 through 50 percent, $3,000 above 50 through 75 percent, and $3,500 above 75 percent. A service-connected permanent and total rating is excluded from this subdivision and goes to subdivision (83) instead.
The veteran’s share of the primary residence is exempt from local property tax where VA has found the veteran permanently and totally disabled based on a 100 percent service-connected rating, or one motor vehicle instead if the veteran has no such residence. Since 2025 unemployability is a separate municipal option, not this exemption.
100% service-connected rating. General Statutes section 12-81(83), as amended by Public Acts 25-2 and 25-168: VA must have determined the veteran permanently and totally disabled based on a service-connected disability rating of 100 percent.