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.Disabled veterans and their surviving spouse are exempt from local real estate taxes on their principal residence. Certain disabled veterans may be eligible for a Sales and Use Tax (SUT) exemption on purchased vehicles. The Commonwealth of Virginia does not offer property tax relief programs. The surviving spouse of a veteran eligible for the exemption may also qualify. This is a complete exemption from real property taxes on their house and surrounding yard. If the Sheriff "levies on" or takes property that you believe is exempt, you should promptly (i) fill out the REQUEST FOR.