On January 1, 2011, the General Assembly enacted an amendment to the Code of Virginia allowing for tax exemption on real property for qualified veterans that are 100% service-connected, permanent and totally disabled, or surviving spouse. On July 15, 2011, Virginia Attorney General, Kenneth T. Cuccinelli II, opined that "if a veteran receives a 100% service-connected, permanent, and total disability rating from the VA for any reason, the tax exemption will apply." In order to qualify for this exemption, the veteran must present to the Commissioner of the Revenue the following documentation:
A letter from the U. S. Department of Veterans Affairs (VA) stating 100% service-connected, permanent and total disability. The veteran must request the letter of disability from the VA office; it will not automatically be provided. The VA has created a form, VA Form 21-4138 (PDF) may be used for this request.