Virginia Property Tax Exemptions 2026: Homestead, Senior, Veteran & Disability
Virginia (VA) homeowners have several ways to legally reduce their property tax bill — homestead reductions, senior credits, veteran exemptions, and disability programs. This page lists every Virginia property tax exemption available in 2026, who qualifies, dollar amounts, and how to apply.
Quick answer: The most common Virginia property tax exemption is the general homestead reduction for owner-occupied primary residences. Additional savings stack on top for residents who are age 65+, disabled, a disabled veteran, or a surviving spouse. Most Virginia exemptions require a one-time application with the local county assessor; some need annual income recertification.
How much can a Virginia homeowner save with the homestead exemption?
For a median Virginia home valued at $360,700 (current annual tax $2,686), the general homestead reduction alone is worth roughly:
All Virginia property tax exemptions at a glance
| Exemption | Who qualifies | Benefit | Typical savings |
|---|---|---|---|
| Homestead (general) | Owner-occupied primary residence | ~$100,000 value reduction | $745/yr est. |
| Senior / Age 65+ | Owner-occupied; age 65+; often income-capped | Additional reduction or freeze | $200 – $2,000/yr |
| Disabled veteran | Service-connected disability rating | Up to 100% exemption in many states | $1,000 – full bill |
| Disability (non-veteran) | Permanent total disability | Reduction + sometimes freeze | $200 – $1,500/yr |
| Surviving spouse | Of veteran, first responder, or senior | Continuation of decedent's exemption | Same as deceased's benefit |
| Agricultural / farm | Active agricultural use | Use-value assessment instead of market | 30% – 80% lower bill |
Estimated savings use Virginia's effective property tax rate of 0.74% on the median home value of $360,700. Your actual savings depend on your county assessor's millage and how exemptions are applied to assessed (vs. market) value.
Elderly and Disabled Real Estate Tax Relief — Locally Administered
Virginia Code § 58.1-3210 authorizes, but does not require, each locality to offer real estate tax relief to qualifying elderly and disabled homeowners. Each jurisdiction sets its own:
- Income limits (ranging from ~$40,000 to $100,000+)
- Asset limits (typically $200,000 to $450,000, excluding home)
- Relief amount (50% to 100% of tax, partial deferrals)
- Application deadline (typically February, March, or April)
- Acreage covered (usually 1 acre; some allow more)
Common eligibility requirements
- Age 65 or older on December 31 of the tax year, OR permanently and totally disabled
- Own and occupy the property as sole dwelling
- Meet household income and asset limits set locally
Notable local programs
Examples of significant programs in Northern Virginia for 2026:
- Fairfax County: sliding scale relief up to 100% tax exemption; income up to $90,000; assets up to $340,000
- Arlington County: up to 100% exemption; income tier approximately $108,000 maximum; assets up to $562,100
- Loudoun County: tiered exemption and deferral; income up to $108,000; assets up to $520,000
- Prince William County: exemption for seniors with income under $94,400 and net worth under $430,000
Southern and rural counties typically have lower income thresholds. Check with the Commissioner of the Revenue in your county or city for exact parameters.
100% Disabled Veteran Exemption (Statewide)
Unlike most Virginia property tax relief, the veteran exemption is statewide. Under Virginia Code § 58.1-3219.5, the principal residence of a veteran with a 100% service-connected permanent and total disability (as certified by the VA) is fully exempt from real estate tax. Also exempt:
- Surviving spouse of a 100% disabled veteran (not remarried, continuing to occupy the home)
- Surviving spouse of a servicemember killed in the line of duty
Application
File with the Commissioner of the Revenue with VA documentation of 100% service-connected disability. Once granted, continues automatically; the Commissioner may periodically verify status.
Property Tax Relief for Disabled Veterans (partial)
Veterans with less than 100% disability do not qualify for the statewide exemption but may qualify for local elderly/disabled relief programs if they meet those criteria.
Frequently Asked Questions
Does Virginia have a senior property tax exemption?
Yes, but it is locally administered under Virginia Code § 58.1-3210 — each locality sets its own income limits, asset limits, and relief amounts. Northern Virginia counties (Fairfax, Arlington, Loudoun, Prince William) offer generous programs with income limits up to $90,000-$108,000. Rural counties have lower thresholds. Check with the Commissioner of the Revenue in your locality.
Are disabled veterans exempt from Virginia property tax?
Yes, at the state level. Virginia Code § 58.1-3219.5 provides a full real estate tax exemption on the principal residence of veterans with 100% service-connected permanent and total disability, and for surviving spouses (not remarried) of such veterans or servicemembers killed in the line of duty. File with the Commissioner of the Revenue with VA certification.
Now check your county's actual rate
Exemptions reduce the taxable amount — but the millage your county charges is what determines the bill. See the 2026 effective rate for every Virginia county.
Browse Virginia Counties → Read the full Virginia guideVirginia Code § 58.1-3210 (Elderly and Disabled Relief) · Fairfax County — Tax Relief for Seniors and People with Disabilities · Arlington County — Real Estate Tax Relief Program 2026 · Loudoun County — Real Estate Tax Exemption for Older Adults · Prince William County — Elderly and Disabled Tax Relief · Code of Virginia Title 58.1 (Taxation). Exemption amounts and filing deadlines verified against the 2025-2026 legislative sessions and official state publications. Always verify with your local assessor before filing — programs change annually. This page is informational and is not tax or legal advice.