Armed forces veterans who are 100% service-connected disabled are eligible to apply for real estate tax exemption on their primary residence, regardless of income. If the veteran dies on or after January 1, 2011, his or his spouse may become eligible for real estate tax relief as long as he or she remains in the home and does not remarry.

The U.S. Department of Veterans Affairs will provide the proper notification to eligible veterans of their disability status.

Documents Disabled Veteran Must Provide

In order to apply, the veteran must provide the following:

• Completed and signed Disabled Veteran Exemption Application.
• Copy of photo identification.
• Copy of proof of residence occupancy, such as a driver's license, utility bill or bank statement.
• The approved and original letter of disability from the Department of Veterans Affairs.

Documents Surviving Spouse of Disabled Veteran Must Provide

In order to apply, the surviving spouse must provide the following:

• Completed and signed Disabled Veteran Exemption Application.
• The approved and original letter of disability from the Department of Veterans Affairs in the event the veteran was not previously exempted from real estate tax.
• Death certification to confirm that date of death is subsequent to December 21, 2010.
• A certified certificate of marriage from the appropriate State office of records
• Photo identification.
• Proof of residence occupancy, such as a driver's license, utility bill or bank statement.

Real Estate Exemption for Surviving Spouse of Veteran Killed in Action

For the tax years beginning on or after January 1, 2015, the General Assembly hereby exempts from taxation the real property of the surviving spouse of any member of the armed forces of the United States who was killed in action as determined by the United States Department of Defense, who occupies the real property as his principal place of residence. State code limits the real property tax exemption as average assessed value. You are not eligible for this tax exemption if you have remarried. The City of Norfolk set forth in the city ordinance that this shall be in effect from and after July 1, 2015.

Documents Surviving Spouse of Veteran Killed in Action Must Provide

In order to apply, the surviving spouse must provide the following: 

• Completed and signed Surviving Spouse of Veteran Killed in Action application.
• Attach documentation from the U.S. Department of Veterans Affairs (or its successor agency pursuant to federal law) that verifies the veteran was killed in action, as determined by the U.S. Department of Defense. (Exemption cannot be processed without this documentation.)
• Attach a copy of the veteran's death certificate.
• Attach a copy of the marriage license.

Real Estate Exemption for Surviving Spouse of First Responder Killed in Action

For the tax years beginning on or after July 1, 2017, the General Assembly hereby exempts from taxation the real property of the surviving spouse of any first responder who was killed in action who occupies the real property as his principal place of residence. State code limits the real property tax exemption as average assessed value. You are not eligible for this tax exemption if you have remarried.  The City of Norfolk set forth in the city ordinance that this shall be in effect from and after July 1, 2017.

Documents Surviving Spouse of First Responder Killed in Action Must Provide

In order to apply, the surviving spouse must provide the following:

• Completed and signed Surviving Spouse of First Responder Killed in Action application.
• Attach documentation that verifies the first responder was killed in action (Exemption cannot be processed without this documentation.)
• Attach a copy of the first responder’s death certificate.
• Attach of copy of marriage certificate.
• Attach photo ID and proof of residency such as utility bill or bank statement.

If you have questions, you may call 757-823-1130 or you may pick up an application at:

Norfolk's Department of Human Services
741 Monticello Ave
Norfolk, VA 23510