General Information: • Applies to the principal residence of a qualifying disabled veteran or their surviving spouse and up to 1 acre of land. Most Virginia cities, counties, and towns offer some form of personal property tax relief to homeowners age 65 and older, and to homeowners with disabilities.Businesses who meet the qualifications set forth in Va. Code § 58.1-624 may apply to the Tax Commissioner for a permit. If approved, you will file Form ST-6. Loudoun County offers real estate or personal property tax relief for qualifying elderly and permanently and totally disabled individuals.