The Surviving Spouse of a Disabled Veteran Real Estate Tax Exemption Application is the form the Loudoun County Office of the Commissioner of the Revenue (COR) uses to grant a real estate tax exemption to the surviving spouse of a veteran who had a 100% service-connected, total and permanent disability. It is one of the Loudoun County property tax relief forms, and it is filed once rather than every year. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the county at loudoun.gov.
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What is TED28-0526?
The Surviving Spouse of a Disabled Veteran Real Estate Tax Exemption Application is the Loudoun County Commissioner of the Revenue form that a surviving spouse uses to request a real estate tax exemption based on the late veteran's 100% service-connected, total and permanent disability.
The form states that Virginia law provides this exemption for the surviving spouse of a disabled veteran. The exemption is provided on an annual basis and must be requested by the surviving spouse. It rests on three things: the qualifying disability, ownership of the property and occupancy of it as the principal residence.
By checking the statement at the top, the applicant declares that the veteran died on or after January 1, 2011, that the U.S. Department of Veterans Affairs (VA) had determined the disability, and that the applicant has not remarried. The form then collects the applicant's and the veteran's details, the property address, ownership and occupancy answers, and a signed certification. A block marked "Office Use Only" is completed by the COR.
The exemption is granted on the residence and land up to three acres. Additional acreage or structures, including in-ground pools/spas, may be taxed. The printed code on the form is TED28-0526.
Who needs to file TED28-0526?
The surviving spouse of a veteran who died on or after January 1, 2011, and whom the VA had determined to have a 100% service-connected, total and permanent disability, uses this form. The form also accepts a VA total disability rating based on individual unemployability due to a service-connected disability.
The conditions the form attaches:
- Ownership: you must own or co-own the property. Co-owned property may receive a partial exemption based on the percentage of ownership. A property deeded to a Trust, a life estate granted to the surviving spouse, and a manufactured home may qualify; the land under a manufactured home does not qualify if the veteran and/or surviving spouse did not own it.
- Occupancy: the property must be your principal residence.
- One property: the exemption cannot be applied to more than one Virginia property at a time.
- Marital status: you state that you have not remarried and will notify the office if you do.
A person holding a Power of Attorney may request relief on behalf of the surviving spouse and attaches it, if applicable.
When to file TED28-0526
File the application when you, as surviving spouse, want the exemption applied to a property you own or co-own and occupy. The form sets no calendar deadline. It does not need to be filed annually, but you must notify the office immediately of any owner or occupancy change.
If you do not yet own the property, the form asks for the estimated date of settlement and whether you need a pre-qualification letter.
The exemption takes effect on the later of the dates the form lists: the effective date of the total and permanent disability shown in the VA letter, the date the deed was recorded in the name of the veteran and/or surviving spouse, and the date the veteran or surviving spouse first occupied the property as a principal residence (or January 1, 2011). You must file a new application if your principal place of residence changes.
Documents you need
- Disability determination letter from the VA (required): confirms the deceased veteran had a 100% service-connected, total and permanent disability and states the date it became effective.
- Marriage Certificate (required).
- Veteran's Death Certificate (required).
- Surviving Spouse's Driver's License (required). If the address on the license differs from the property address, add a detailed explanation of why.
- Trust documents, if the property is titled in the name of a Trust: the entire Trust agreement and any amendments.
- Power of Attorney, if applicable, when someone requests relief on behalf of the surviving spouse.
How to fill out TED28-0526
Confirm qualification and answer the request
Read the Tax Exemption Qualification & Request statement: the veteran died on or after January 1, 2011, had a VA 100% service-connected, total and permanent disability, and you have not remarried. Check Yes or No.
Enter surviving spouse details
Under Surviving Spouse Applicant, enter your Name, SSN, Phone, Email, Mailing Address, City, State and Zip.
Identify the deceased veteran
Enter the Veteran's Name, SSN and Date of Birth.
Check the attachments
Check each document you are attaching: the VA disability determination letter, Marriage Certificate, Surviving Spouse's Driver's License and Veteran's Death Certificate (all marked required), plus Trust documents or Power of Attorney if applicable.
Enter the property address
Under Real Estate to Receive Tax Exemption, enter the Property Street Address, City and Zip.
Answer the ownership questions
Say whether you already own the property. If not, give the estimated date of settlement and whether you need a pre-qualification letter. Answer whether it is titled in a Trust (attach the Trust and amendments) and whether it is co-owned with a non-spouse, listing the co-owners' names.
Answer the occupancy questions
Say whether you have occupied the property as your principal residence since the effective date of the disability and/or the purchase, and explain if not. Say whether you receive an exemption on another Virginia residence based on the veteran's status and, if so, give its address.
Check the certification statements
Under Certification, check each of the three statements: the application is true and correct, you will notify the office of changes in marital status or in use, occupancy or ownership, and a change in qualification may cost you the exemption and create liability for taxes and penalties.
Sign, date and leave the office block
Sign and date at Surviving Spouse's Signature. Leave the "Office Use Only" section blank; the Commissioner of the Revenue completes it.
Review and download the completed PDF
Check every entry against your documents, then download or print the completed PDF from FillingPDF and assemble the package described under How to submit.
How to submit TED28-0526
You can submit the form and supporting documents in person, by upload or by mail.
- In person: Leesburg, 1 Harrison Street SE, 1st Floor, or Sterling, 46000 Center Oak Plaza. Staff are available Monday through Friday, 8:30 AM to 5:00 PM (closed federal holidays); the office encourages scheduling an appointment to reduce your wait.
- Upload: loudoun.gov/COR-Upload. The county says forms with sensitive personal identifying information should go through its secure Document Upload Portal.
- By mail: COR/Tax Exemptions and Deferrals, PO Box 8000, Leesburg, VA 20177-9804.
Attach copies of the supporting documents; applications without them may be denied. Questions about tax relief, exemptions and deferrals go to [email protected] or 703-737-8557. For a reasonable accommodation or language assistance, contact [email protected] with three business days' notice. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting the application without the supporting documents; the form says applications without them may be denied.
- Leaving out the VA letter or a letter that does not state the date the total and permanent disability became effective.
- Omitting the driver's license, or not explaining why its address differs from the property address.
- Applying for a property held in a Trust without attaching the entire Trust agreement and all amendments.
- Seeking the exemption on more than one Virginia property; it cannot be applied to more than one at a time.
- Failing to notify the office immediately after a sale, title transfer, remarriage, change of principal residence or the last qualifying owner's death.
- Not filing a new application after your principal place of residence changes.
- Signing without checking the three certification statements.
Frequently asked questions
What is the Loudoun County surviving spouse of a disabled veteran tax exemption?
It is a real estate tax exemption, provided under Virginia law, for the surviving spouse of a veteran who had a 100% service-connected, total and permanent disability. You request it with this application from the Commissioner of the Revenue, and it covers the residence and land up to three acres.
Who qualifies for this Loudoun County property tax exemption?
A surviving spouse who has not remarried, whose veteran died on or after January 1, 2011 with a VA-determined 100% total and permanent disability, and who owns or co-owns the property and occupies it as a principal residence. The exemption applies to only one Virginia property at a time.
Do I have to file this application every year?
No. The form says it does not need to be filed annually. You must notify the office immediately of any ownership or occupancy change, and you must file a new application if your principal place of residence changes.
What documents do I attach to the application?
Attach the VA disability letter, your Marriage Certificate, the veteran's Death Certificate and your driver's license; all four are required. Add the full Trust agreement if the property is in a Trust, and a Power of Attorney if someone acts for you. Applications without documents may be denied.
Where do I submit the surviving spouse exemption form in Loudoun County?
In person in Leesburg (1 Harrison Street SE, 1st Floor) or Sterling (46000 Center Oak Plaza), by upload at loudoun.gov/COR-Upload, or by mail to COR/Tax Exemptions and Deferrals, PO Box 8000, Leesburg, VA 20177-9804.
What changes can end or reduce the exemption?
The exemption is adjusted if the dwelling is sold, title passes to a non-qualifying owner, you remarry, you stop living there as your principal residence, the last qualifying owner dies, or you receive an exemption on another Virginia residence. Notify the office immediately.
Can a co-owned or Trust-owned home qualify?
Yes, in some cases. Co-owned property may receive a partial exemption based on your percentage of ownership, and a property deeded to a Trust may qualify if you provide the entire Trust and amendments. A life estate granted to the surviving spouse may also qualify.
Can I fill out this application online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit the form to the county; you deliver it through the Commissioner of the Revenue's channels.
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