1 Va. Admin. Code § 80-10-10
The following words and terms when used in this chapter shall have the following meanings unless the context clearly indicates otherwise:
"Commissioner" means the Commissioner of the Department of Veterans Services.
"Department" means the Virginia Department of Veterans Services.
"Dwelling" means the single structure, including any permanent attachments thereto, that is the principal place of residence of the qualifying veteran or surviving spouse.
"Exemption" means the exemption from real property taxes authorized by subdivision (a) of Section 6-A of Article X of the Constitution of Virginia and § 58.1-3219.5 of the Code of Virginia.
"Qualified veteran" is a veteran who has been rated by the U.S. Department of Veterans Affairs, or any successor agency, to have a 100% service-connected, permanent, and total disability. If a 100% disability rating is not permanent (i.e., has not been finally adjudicated or is scheduled to be reviewed at a future date), the exemption does not apply.
"Real property" is land and anything growing on it, attached to it, or erected on it, excluding anything that may be severed without injury to the land, and the dwelling occupied by the qualified veteran or surviving spouse.
"Surviving spouse" is a spouse of any member of the armed forces of the United States as determined by the U.S. Department of Defense, who has been rated by the U.S. Department of Veterans Affairs, or any successor agency, to have a 100% service-connected, permanent, and total disability.
"VA" means the U.S. Department of Veterans Affairs or any successor agency.
1 Va. Admin. Code § 80-10-10
Statutory Authority: § 58.1-3219.7 of the Code of Virginia.