General Information: • Applies to the principal residence of a qualifying disabled veteran or their surviving spouse and up to 1 acre of land. Certain disabled veterans may be eligible for a Sales and Use Tax (SUT) exemption on purchased vehicles.Our quick and easy filing process takes 15 minutes and requires your VA rating letter and DD-214 to qualify. Disabled veterans and their surviving spouse are exempt from local real estate taxes on their principal residence. You may be eligible for real property tax relief in most Virginia cities and counties if you are 65 years old or have a disability (regardless of age). Persons with disabilities: Qualifying disabled homeowners can reduce property taxes on a legal residence.