Virginia
Virginia Homestead Exemption: Tax Relief, Veterans and Creditors
Independently fact-checked against primary sources (last audited October 8, 2026). · 23 primary sources cited on this page. How we verify our legal content
Virginia has no statewide property tax homestead exemption for ordinary owner-occupied homes. Instead, Va. Code 58.1-3210 lets each county, city or town decide by ordinance whether to exempt or defer real estate taxes for owners who are 65 or older or permanently and totally disabled, with applications filed with the local commissioner of the revenue after January 1 and before April 1 each year unless the locality sets a later date. Two exemptions apply statewide: one for the principal residence of veterans rated 100% service-connected, permanently and totally disabled (Va. Code 58.1-3219.5), and one for the home of the surviving spouse of a service member who died in the line of duty (Va. Code 58.1-3219.9). Separately, Virginia's creditor homestead under Va. Code 34-4 protects a limited amount of home equity from creditors. For other states, see our guide to homestead exemptions by state.
Information last verified on October 7, 2026. This article has not been reviewed by a licensed lawyer.
Jurisdiction scope: This article covers Virginia's statewide framework for local real estate tax relief for elderly and disabled owners (Va. Code 58.1-3210 to 58.1-3216), the disabled veteran exemption (Va. Const. art. X, sec. 6-A; Va. Code 58.1-3219.5 and 58.1-3219.6), the exemption for surviving spouses of service members killed in the line of duty (Va. Code 58.1-3219.9 and 58.1-3219.10), the local-option exemption for surviving spouses of first responders killed in the line of duty (Va. Code 58.1-3219.13 to 58.1-3219.15), the local-option deferral of tax increases (Va. Code 58.1-3219.1), the creditor homestead (Va. Code 34-3.1 to 34-6) and, briefly, the probate homestead allowance (Va. Code 64.2-311). It does not state any locality's amounts, income limits or net worth limits, does not cover business property, and does not cover other states.
Is there a homestead exemption in Virginia?
Not for property taxes on an ordinary home. Virginia has no statewide exemption that takes a set amount off every owner-occupied home's assessment. Relief for older and disabled homeowners exists only where a locality adopts it.
The authorizing statute makes that choice local: "The governing body of any locality may, by ordinance, provide for the exemption from, deferral of, or a combination program of exemptions from and deferrals of taxation of real estate and manufactured homes as defined in 36-85.3, or any portion thereof, and upon such conditions and in such amount as the ordinance may prescribe" (Va. Code 58.1-3210).
The exemptions that every locality must give are narrower. Virginia's Constitution directs the General Assembly to "exempt from taxation the real property, including the joint real property of husband and wife, of any veteran who has been determined by the United States Department of Veterans Affairs or its successor agency pursuant to federal law to have a one hundred percent service-connected, permanent, and total disability, and who occupies the real property as his or her principal place of residence" (Va. Const. art. X, sec. 6-A). A second statewide exemption covers the surviving spouse of a service member who died in the line of duty (Va. Code 58.1-3219.9), described below.
Virginia property tax relief at a glance
| Program | Who it is for | Benefit | Where to apply | Deadline | Authority |
|---|---|---|---|---|---|
| Elderly and disabled real estate tax relief (local option) | Owners 65 or older, or permanently and totally disabled if the ordinance includes them | Exemption, deferral or both, in the amount the locality sets | Commissioner of the revenue or designated local officer | After January 1 and before April 1, or a later date set by ordinance | Va. Code 58.1-3210 to 58.1-3216 |
| Disabled veteran exemption (mandatory statewide) | Veterans rated 100% service-connected, permanent and total by the VA, and certain unremarried surviving spouses | Full exemption of the principal residence and up to one acre | Commissioner of the revenue or designated officer | No annual deadline in the statute | Va. Const. art. X, sec. 6-A; Va. Code 58.1-3219.5, 58.1-3219.6 |
| Surviving spouse of a service member killed in the line of duty (mandatory statewide) | Surviving spouses, not remarried, of armed forces members who died in the line of duty (including by suicide) with a DoD Line of Duty determination | Full exemption if the home's assessed value is at or below the locality's average for single-family homes; above that, only the excess value is taxed | Commissioner of the revenue, affidavit or written statement with DoD documentation (Va. Code 58.1-3219.10) | No annual deadline; refile only if the principal residence changes; no interest on refunds of taxes paid before filing | Va. Const. art. X, sec. 6-A(b); Va. Code 58.1-3219.9, 58.1-3219.10 |
| Surviving spouse of a first responder killed in the line of duty (local option) | Surviving spouses, not remarried, of covered persons under Va. Code 9.1-400 whose beneficiary is entitled to benefits under Va. Code 9.1-402, where the locality adopts it | Full exemption at or below the locality's average single-family assessment; above that, only the excess value is taxed | Commissioner of the revenue, affidavit or written statement (Va. Code 58.1-3219.15) | No annual deadline; refile only if the principal residence changes | Va. Const. art. X, sec. 6-B; Va. Code 58.1-3219.13 to 58.1-3219.15 |
Local real estate tax relief for owners 65 and older or disabled
Because the program is local, two neighboring localities can offer very different relief, or one may offer none. The statute sets the outer limits; your county, city or town fills in the amount and conditions.
What a locality can offer
A locality may exempt taxes, defer them, or combine the two (Va. Code 58.1-3210). It may also target only the growth in your tax bill: the ordinance "may provide for the exemption from or deferral of that portion of the tax which represents the increase in tax liability since the year such taxpayer reached the age of 65 or became disabled, or the year such ordinance became effective, whichever is later." Where a locality chooses that design, it works much like a local tax freeze.
Relief can reach the land too. A locality "may exempt or defer the real property taxes of the qualifying dwelling and the land, not exceeding ten acres, upon which it is situated" (Va. Code 58.1-3212). Relief applies only to local real estate taxes.
Who is eligible
The basic test is ownership plus occupancy. "Such real estate shall be owned by, and be occupied as the sole dwelling of anyone at least 65 years of age or if provided in the ordinance, anyone found to be permanently and totally disabled as defined in 58.1-3217" (Va. Code 58.1-3210).
A home owned only by a married couple qualifies if either spouse meets the age or disability test. If other people also own the home, a locality may allow relief but prorates it by the eligible owners' share (Va. Code 58.1-3211.1).
Localities may set income and net worth limits, counting the income of owners and of relatives who live in the home (not relatives who are bona fide caregivers), and may require that past-due taxes be paid, put on an installment plan of up to 72 months, or settled by an offer in compromise. The statute does not let a locality require a period of residency. The General Assembly amended Va. Code 58.1-3212 and 58.1-3215 in 2025 (Acts chapters 522 and 536).
How and when to apply
You apply locally, not with a state agency. "The person claiming such exemption shall file annually with the commissioner of the revenue of the county, city or town assessing officer or such other officer as may be designated by the governing body in which such dwelling lies, on forms to be supplied by the county, city or town concerned" (Va. Code 58.1-3213). There is no statewide form number.
The filing window is set by statute unless your locality extends it: "Such affidavit, written statement or certification shall be filed after January 1 of each year, but before April 1, or such later date as may be fixed by ordinance" (Va. Code 58.1-3213). An ordinance may also allow late filing for first-time or hardship applicants, and some localities accept applications on a rolling basis throughout the year. Applicants under 65 claiming disability attach a disability certification from the Social Security Administration, the VA or the Railroad Retirement Board, or, if not eligible for one of those, sworn affidavits from two medical doctors.
Renewal
Filing is annual by default. However, "In lieu of the annual affidavit or written statement filing requirement, a county, city or town may prescribe by ordinance for the filing of the affidavit or written statement on a three-year cycle with an annual certification" (Va. Code 58.1-3213). Ask your commissioner of the revenue which cycle your locality uses.
Deferred taxes are a lien, not a gift
If your locality defers rather than exempts, the tax still comes due. Deferred taxes become a lien and are payable when the property is sold, when it is given away or otherwise transferred without payment (except to a spouse or certain trusts), or from the estate within one year after the last qualified owner dies. Interest can apply: an ordinance "may provide for interest not to exceed eight percent per year on any amount so deferred" (Va. Code 58.1-3216).
Watch out: A deferral reduces what you pay now, but heirs or buyers may have to pay the deferred taxes, with any interest the ordinance sets, before or at the sale or from the estate.
Losing the relief
Relief depends on staying within your locality's limits all year. "Changes in income, financial worth, ownership of property or other factors occurring during the taxable year for which an affidavit is filed and having the effect of exceeding or violating the limitations and conditions provided by county, city or town ordinance shall nullify any exemption or deferral for the remainder of the current taxable year and the taxable year immediately following" (Va. Code 58.1-3215).
Living in a care facility does not by itself defeat the sole-dwelling test, unless the home is rented or used by others for consideration. This page does not state a separate penalty for a false affidavit; none was found in the sections reviewed.
Disabled veteran real estate tax exemption
This is one of two statewide residential exemptions that every locality must provide. "A county, city, or town shall provide for the exemption from real property taxes the qualifying dwelling pursuant to this section and shall provide for the exemption from real property taxes the land, not exceeding one acre, upon which it is situated" (Va. Code 58.1-3219.5).
The exemption covers the real property, "including the joint real property of married individuals," of a veteran the VA has rated 100% service-connected, permanent and total who occupies it as a principal residence. If the locality exempts more than one acre under its elderly and disabled program, it must exempt the same acreage for disabled veterans. If the veteran owns the house but not the land, the land is not exempt. If the veteran owns the home jointly with someone who does not qualify, other than a spouse, the exemption is generally prorated by the qualifying owners' share (Va. Code 58.1-3219.5).
Surviving spouses
"The surviving spouse of a veteran eligible for the exemption set forth in this article shall also qualify for the exemption, so long as the death of the veteran occurs on or after January 1, 2011, and the surviving spouse does not remarry" (Va. Code 58.1-3219.5). The exemption moves with the spouse: "The exemption applies without any restriction on the spouse's moving to a different principal place of residence."
How to apply
File an affidavit or written statement, on forms supplied by the locality, with the commissioner of the revenue or other designated officer. "The veteran shall also provide documentation from the U.S. Department of Veterans Affairs or its successor agency indicating that the veteran has a 100 percent service-connected, permanent, and total disability" (Va. Code 58.1-3219.6). A veteran may file before buying a home, using the purchase agreement, and the locality must respond within 20 business days. A surviving spouse also provides documentation that the veteran died on or after January 1, 2011.
If the commissioner of the revenue denies the application, the veteran can appeal to the Commissioner of the Virginia Department of Veterans Services on the facts of eligibility, and from there to circuit court (Va. Code 58.1-3219.7). Disputes over assessed value are not part of that appeal.
The statute sets no annual deadline, but waiting costs money: "no county, city, or town shall be liable for any interest on any refund due to the veteran for taxes paid prior to the veteran's filing of the affidavit or written statement" (Va. Code 58.1-3219.5). Renewal is simple: "The veteran shall be required to refile the information required by this section only if the veteran's principal place of residence changes" (Va. Code 58.1-3219.6).
Surviving spouses of service members killed in the line of duty
Virginia also exempts the home of "the surviving spouse (i) of any member of the armed forces of the United States who died in the line of duty" (Va. Code 58.1-3219.9), where the spouse "occupies the real property as his principal place of residence." A Line of Duty determination from the Department of Defense is required, and deaths that resulted from suicide are included.
The exemption is limited by value. Homes assessed at or below the locality's average assessed value for single-family homes are fully exempt; above that average, only the value in excess of the average is taxed. This applies for tax years beginning on or after January 1, 2015.
The application is "the affidavit or written statement required by 58.1-3219.10," filed with the commissioner of the revenue on the locality's form, with Department of Defense documentation of the date of death. There is no annual deadline: the spouse refiles only if the principal residence changes, and the locality owes no interest on a refund of taxes paid before filing.
The exemption ends if the surviving spouse remarries, and the spouse must promptly notify the commissioner of the revenue of a remarriage. It moves with the spouse to a new principal residence.
Surviving spouses of first responders killed in the line of duty (local option)
A county, city or town may also exempt the home of the surviving spouse of a "covered person" killed in the line of duty (Va. Code 58.1-3219.13, 58.1-3219.14). Covered persons are those listed in Va. Code 9.1-400, such as law-enforcement officers, correctional and jail officers, sheriffs and deputies, and members of recognized fire companies or emergency medical services agencies, whose beneficiary is entitled to benefits under Va. Code 9.1-402.
Where a locality adopts it, the exemption works like the armed forces spouse exemption: full for homes at or below the locality's average single-family assessment, with only the excess taxed above that. It ends on remarriage and moves with the spouse to a new principal residence. The spouse files an affidavit or written statement with the commissioner of the revenue and refiles only if the principal residence changes (Va. Code 58.1-3219.15).
Assessment caps and portability
This page does not identify any statewide cap on assessment increases for homeowners. The closest equivalent is the local option, described above, to exempt or defer only the increase in tax since an owner turned 65 or became disabled.
Separately, a locality may adopt a deferral program open to any owner, not only seniors, that lets the owner defer the part of the real estate tax above 105 percent of the previous year's tax, or a higher percentage the locality sets (Va. Code 58.1-3219.1). Deferred amounts carry interest, are a lien on the property, and come due on sale or transfer or from the estate within one year after death. Ask your treasurer whether your locality offers it.
The local elderly and disabled relief does not transfer to a new home; you apply again where you move. The surviving-spouse exemptions (for spouses of 100% disabled veterans, of service members who died in the line of duty, and, where adopted, of first responders killed in the line of duty) are the exceptions, since they follow the spouse to a new principal residence.
On the November 2026 ballot
The Virginia Department of Elections lists three statewide proposed constitutional amendments for November 2026: reproductive freedom, removing the same-sex marriage ban, and the right to vote, including restoring voting rights after incarceration. None concerns property tax or homestead exemptions.
Virginia's creditor homestead exemption (a different law)
The tax relief above lowers or defers property taxes. Virginia's homestead exemption against creditors is a separate law in Title 34 of the Code of Virginia, and none of the tax figures above apply to it.
How much it protects
Va. Code 34-4 lets a householder hold exempt "not exceeding $5,000 in value or, if the householder is 65 years of age or older, not exceeding $10,000 in value, and, in addition, real or personal property used as the principal residence of the householder or the householder's dependents not exceeding $50,000 in value." The statute adds $500 per dependent, and Va. Code 34-4.1 adds $10,000 for veterans rated 40% or more service-connected disabled.
These limits will change. "On April 1, 2027, and at each three-year interval ending on April 1 thereafter, each monetary limit in effect under this section immediately before such April 1 shall be adjusted" for inflation, rounded to the nearest $25. The adjustment does not apply to bankruptcy cases begun before April 1, 2027.
It is not automatic for real estate
To protect real estate, you must claim it. "In order to secure the benefit of the exemptions of real estate under 34-4 and 34-4.1, the householder, by a writing signed by him and duly admitted to record, to be recorded as deeds are recorded, in the county or city wherein such real estate or any part thereof is located" must declare the claim (Va. Code 34-6). In a bankruptcy case, the filed exemption schedule serves that purpose.
Debts it does not stop
"The property exemptions created under this Code shall not be claimed against the following debts: 1. For the purchase price of such property or any part thereof. ... 2. For spousal or child support obligations" (Va. Code 34-5). This page does not cover other exceptions.
Bankruptcy: Virginia opts out
"No individual may exempt from the property of the estate in any bankruptcy proceeding the property specified in subsection (d) of 522 of the Bankruptcy Reform Act (Public Law 95-598), except as may otherwise be expressly permitted under this title" (Va. Code 34-3.1). Virginia debtors therefore use the state exemptions. For how this plays out in a case, see our Virginia bankruptcy guide.
The probate homestead allowance
When a Virginia domiciliary dies, Va. Code 64.2-311 gives a surviving spouse "a homestead allowance of $25,000," or, if there is no surviving spouse, $25,000 divided among the minor children. It is a claim against the estate, not a tax break; see our Virginia probate guide. To find the assessment and ownership record for a parcel, see our guide to Virginia property records.
Related
- Homestead exemptions by state
- Virginia bankruptcy laws
- Virginia probate
- Virginia property records
- North Carolina homestead exemption
Disclaimer: This article is general legal information about Virginia's local real estate tax relief for elderly and disabled owners, the disabled veteran exemption and the creditor homestead under the Code of Virginia and the Constitution of Virginia, verified on October 7, 2026. It is not tax or legal advice. For your situation, contact your local commissioner of the revenue, the Virginia Department of Taxation, or a lawyer licensed in Virginia.
Last updated: October 7, 2026.
Frequently Asked Questions
Does Virginia have a homestead exemption for property taxes?
Not a statewide one for ordinary homeowners. Va. Code 58.1-3210 lets each locality decide by ordinance whether to exempt or defer real estate taxes for owners 65 or older or permanently and totally disabled, and the statewide residential exemptions are for 100% permanently and totally disabled veterans (Va. Code 58.1-3219.5) and for surviving spouses of service members who died in the line of duty (Va. Code 58.1-3219.9).
How much is the elderly and disabled tax relief in Virginia?
There is no statewide amount. Each county, city or town sets the amount, income and net worth limits and conditions in its own ordinance under Va. Code 58.1-3210, so ask your commissioner of the revenue what your locality offers.
When is the deadline to apply for real estate tax relief in Virginia?
Under Va. Code 58.1-3213, the affidavit or written statement is filed after January 1 and before April 1 each year, or by a later date your locality fixes by ordinance. A locality may also accept applications on a rolling basis throughout the year.
Do I have to reapply every year in Virginia?
For elderly and disabled relief, the default is an annual filing, but a locality may allow a three-year cycle with an annual certification that nothing has changed (Va. Code 58.1-3213). Disabled veterans refile only if their principal residence changes (Va. Code 58.1-3219.6).
Are 100% disabled veterans exempt from property tax in Virginia?
Yes, for the principal residence. Va. Code 58.1-3219.5 exempts the dwelling and up to one acre of a veteran the VA rates as 100% service-connected, permanent and total, and the veteran files an affidavit or written statement with VA documentation with the commissioner of the revenue.
Is there a deadline for the Virginia disabled veteran exemption?
The statute sets no annual filing deadline, but a locality owes no interest on a refund of taxes paid before the veteran filed the affidavit or written statement (Va. Code 58.1-3219.5), so filing early matters.
Does the Virginia homestead exemption protect my house from creditors?
The property tax relief does not. The separate creditor homestead in Va. Code 34-4 protects up to $50,000 in property used as the principal residence, on top of $5,000 ($10,000 if 65 or older) of any property, and the real estate exemption must be claimed by a recorded homestead deed under Va. Code 34-6 or on a bankruptcy exemption schedule.
Can I use the federal bankruptcy exemptions in Virginia?
No. Va. Code 34-3.1 opts Virginia out of the federal exemptions in 11 U.S.C. 522(d), so Virginia debtors use the state exemptions, including the 34-4 homestead.
Updates
Independently fact-checked against the cited primary sources
The Law Behind This Article
This article rests on the statutory provisions below, held in our own legal record and retrieved from the official source. Tap a section to read the operative text.
Code of Virginia, Title 58.1: Taxation
§ 58.1-3210Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilitiesIn force
A. The governing body of any locality may, by ordinance, provide for the exemption from, deferral of, or a combination program of exemptions from and deferrals of taxation of real estate and manufactured homes as defined in § 36-85.3, or any portion thereof, and upon such conditions and in such amount as the ordinance may prescribe. Such real estate shall be owned by, and be occupied as the sole dwelling of anyone at least 65 years of age or if provided in the ordinance, anyone found to be permanently and totally disabled as defined in § 58.1-3217. Such ordinance may provide for the exemption from or deferral of that portion of the tax which represents the increase in tax liability since the year such taxpayer reached the age of 65 or became disabled, or the year such ordinance became effective, whichever is later. A dwelling jointly held by married individuals, with no other joint owners, may qualify if either spouse is 65 or over or is permanently and totally disabled, and the proration of the exemption or deferral under § 58.1-3211.1 shall not apply for such dwelling. B.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
§ 58.1-3219.5Exemption from taxes on property for disabled veteransIn force
A. Pursuant to subdivision (a) of Section 6-A of Article X of the Constitution of Virginia, and for tax years beginning on or after January 1, 2011, the General Assembly hereby exempts from taxation the real property, including the joint real property of married individuals, of any veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100 percent service-connected, permanent, and total disability, and who occupies the real property as his principal place of residence. If the veteran's disability rating occurs after January 1, 2011, and he has a qualified primary residence on the date of the rating, then the exemption for him under this section begins on the date of such rating. However, no county, city, or town shall be liable for any interest on any refund due to the veteran for taxes paid prior to the veteran's filing of the affidavit or written statement required by § 58.1-3219.6.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
§ 58.1-3212Local restrictions and exemptionsIn force
A. Pursuant to Article X, § 6 (b) of the Constitution of Virginia, the General Assembly hereby authorizes the governing body of a county, city or town to establish by ordinance net financial worth or annual income limitations as a condition of eligibility for any exemption or deferral of tax allowed pursuant to this article. If the governing body establishes an annual income limitation, the computation of annual income shall be based on adding together the income received during the preceding calendar year, without regard to whether a tax return is actually filed, by (i) owners of the dwelling who use it as their principal residence, (ii) owners' relatives who live in the dwelling, except for those relatives living in the dwelling and providing bona fide caregiving services to the owner whether such relatives are compensated or not, and (iii) at the option of each locality, nonrelatives of the owner who live in the dwelling except for bona fide tenants or bona fide caregivers of the owner, whether compensated or not.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
§ 58.1-3213Application for exemptionIn force
A. The person claiming such exemption shall file annually with the commissioner of the revenue of the county, city or town assessing officer or such other officer as may be designated by the governing body in which such dwelling lies, on forms to be supplied by the county, city or town concerned, an affidavit or written statement setting forth (i) the names of the related persons occupying such real estate and (ii) that the total combined net worth including equitable interests and the combined income from all sources, of the persons specified in § 58.1-3212, does not exceed the limits, if any, prescribed in the local ordinance. B. In lieu of the annual affidavit or written statement filing requirement, a county, city or town may prescribe by ordinance for the filing of the affidavit or written statement on a three-year cycle with an annual certification by the taxpayer that no information contained on the last preceding affidavit or written statement filed has changed to violate the limitations and conditions provided herein. C.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
Code of Virginia, Title 34: Homestead and Other Exemptions
§ 34-4Exemption createdIn forcecited in 3 of our articles
Every householder shall be entitled, in addition to the property or estate exempt under §§ 23.1-707, 34-26, 34-27, 34-29, and 64.2-311, to hold exempt from creditor process arising out of a debt, real and personal property, or either, to be selected by the householder, including money and debts due the householder not exceeding $5,000 in value or, if the householder is 65 years of age or older, not exceeding $10,000 in value, and, in addition, real or personal property used as the principal residence of the householder or the householder's dependents not exceeding $50,000 in value. In addition, upon a showing that a householder supports dependents, the householder shall be entitled to hold exempt from creditor process real and personal property, or either, selected by the householder, including money or monetary obligations or liabilities due the householder, not exceeding $500 in value for each dependent. For the purposes of this section, "dependent" means an individual who derives support primarily from the householder and who does not have assets sufficient to support himself, but in no case shall an individual be the dependent of more than one householder.
Official text (excerpt) · last checked 2026-09-06 · Read the full text in our law library · Verify at law.lis.virginia.gov
Also relied on in: Bankruptcy in Virginia (2026): Exemptions & Means Test, Virginia Debt Collection Laws: The 40x Formula, the Charity-Care Medical Rule, and a Real 10-Day Cure
§ 34-6How exemption of real estate secured; form to claim exemption of real propertyIn forcecited in 2 of our articles
In order to secure the benefit of the exemptions of real estate under §§ 34-4 and 34-4.1, the householder, by a writing signed by him and duly admitted to record, to be recorded as deeds are recorded, in the county or city wherein such real estate or any part thereof is located or, if such property is located outside of the Commonwealth, in the county or city in the Commonwealth where the householder resides, shall declare his intention to claim such benefit and select and set apart the real estate to be held by the householder as exempt, and describe the same with reasonable certainty, affixing to the description his cash valuation of the estate so selected and set apart. However, if such real estate is claimed exempt in a case filed under Title 11 of the United States Code, the official Schedule of Property Claimed as Exempt filed in the United States Bankruptcy Court claiming such exemptions shall be sufficient to set apart such property as exempt. Equitable as well as legal estates may be so selected and set apart.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
Code of Virginia, Title 64.2: Wills, Trusts, and Fiduciaries
§ 64.2-311Homestead allowanceIn force
A. In addition to any other right or allowance under this article, a surviving spouse of a decedent who was domiciled in the Commonwealth is entitled to a homestead allowance of $25,000. If there is no surviving spouse, each minor child of the decedent is entitled to a homestead allowance amounting to $25,000, divided by the number of minor children. B. The homestead allowance has priority over all claims against the estate, except the family allowance and the right to exempt property. C. The homestead allowance is in lieu of any share passing to the surviving spouse or minor children by the decedent's will or by intestate succession; provided, however, if the amount passing to the surviving spouse and minor children by the decedent's will or by intestate succession is less than $25,000, then the surviving spouse or minor children are entitled to a homestead allowance in an amount that when added to the property passing to the surviving spouse and minor children by the decedent's will or by intestate succession, equals the sum of $25,000. D.
Official text (excerpt) · last checked 2026-07-29 · Read the full text in our law library · Verify at law.lis.virginia.gov
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Sources and References
- Code of Virginia 58.1-3210: Exemptions and deferrals for elderly and disabled; local option(law.lis.virginia.gov).gov
- Code of Virginia 58.1-3213: Application for exemption or deferral; filing period(law.lis.virginia.gov).gov
- Code of Virginia 58.1-3212: Local restrictions and conditions; up to ten acres(law.lis.virginia.gov).gov
- Constitution of Virginia, Article X, Section 6-A: Exemption for disabled veterans(law.lis.virginia.gov).gov
- Code of Virginia 58.1-3219.5: Exemption from taxes on property for disabled veterans(law.lis.virginia.gov).gov
- Code of Virginia 58.1-3219.6: Application for disabled veteran exemption(law.lis.virginia.gov).gov
- Code of Virginia 58.1-3219.9: Exemption for surviving spouses of members of the armed forces killed in action(law.lis.virginia.gov).gov
- Code of Virginia 58.1-3215: Changes in status nullify exemption or deferral(law.lis.virginia.gov).gov
- Code of Virginia 58.1-3216: Deferral of taxes; lien and interest(law.lis.virginia.gov).gov
- Virginia Department of Elections: November 2026 Proposed Constitutional Amendments and Local Referenda(elections.virginia.gov).gov
- Code of Virginia 34-4: Exemption of householder (homestead exemption against creditors)(law.lis.virginia.gov).gov
- Code of Virginia 34-6: How homestead exemption in real estate is claimed(law.lis.virginia.gov).gov
- Code of Virginia 34-5: Debts against which exemptions cannot be claimed(law.lis.virginia.gov).gov
- Code of Virginia 34-3.1: Bankruptcy exemptions (opt-out of federal exemptions)(law.lis.virginia.gov).gov
- Code of Virginia 64.2-311: Homestead allowance(law.lis.virginia.gov).gov
- Code of Virginia 58.1-3219.10: Application for exemption (surviving spouses of armed forces members)(law.lis.virginia.gov).gov
- Code of Virginia 58.1-3219.13: Definitions (covered person)(law.lis.virginia.gov).gov
- Code of Virginia 58.1-3219.14: Exemption for surviving spouses of certain persons killed in the line of duty(law.lis.virginia.gov).gov
- Code of Virginia 58.1-3219.15: Application for exemption (surviving spouses of covered persons)(law.lis.virginia.gov).gov
- Code of Virginia 9.1-400: Definitions (Line of Duty Act)(law.lis.virginia.gov).gov
- Code of Virginia 58.1-3219.1: Conditions of deferral; payment of deferred amounts(law.lis.virginia.gov).gov
- Code of Virginia 58.1-3211.1: Prorated tax exemption or deferral of tax(law.lis.virginia.gov).gov
- Code of Virginia 58.1-3219.7: Commissioner of the Department of Veterans Services; appeal(law.lis.virginia.gov).gov