New Legislation

The VA General Assembly exempted from taxation the real property, including the joint real property of husband and wife, of any Veteran who has been rated by the U.S. Department of Veterans Affairs to have a 100% service-connected and permanent and total disability, and who occupies the real property as his/her primary place of residence. For Frederick County, this exemption from real property taxes includes the qualifying dwelling and the land, not exceeding one acre, upon which it is situated.

The Surviving Spouse of a Veteran eligible for the exemption set forth in this Article also qualifies for the exemption as long as the death of the Veteran occurred on or after January 1, 2011, the Surviving Spouse does not remarry, and the Surviving Spouse continues to occupy the real property as his/her primary place of residence.