To receive an exemption, complete the Request for Tax Exemption (PDF) application and provide supporting documentation as described below. Certain Disabled Veterans and their spouses are exempt from local real estate tax on their occupied principal residence, up to one acre of land.In order to receive this benefit the veteran is required to have a letter of disability from the U.S. Department of Veterans Affairs (1-800-827-1000). Senior citizens; Permanently and totally disabled persons; 100 percent service-connection qualifying disabled veterans or surviving spouses. "Code of Virginia § 58.1-3219.5. Exemption from taxes on property for disabled veterans.