Real Estate Tax Relief

Surviving Spouse Exemption of Emergency Services Providers

Effective Jan. 1, 2018, Article X, Section 6-B of the Constitution of Virginia provides for an exemption of real estate taxes for the Surviving Spouses of Certain Emergency Services Providers.

• The exemption applies to the surviving spouse of any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel who was killed in the line of duty, who occupies the real property as his or her principal place of residence.
• If the covered person’s death occurred on or prior to Jan. 1, 2017, and the surviving spouse has a principal residence on Jan. 1, 2017, eligible for the exemption under this section, then the exemption for the surviving spouse shall begin on Jan. 1, 2017.
• If the covered person’s death occurs after Jan. 1, 2017, and the surviving spouse has a qualified principal residence on the date that such covered person dies, then the exemption for the surviving spouse shall begin on the date that such covered person dies.
• If the surviving spouse acquires the property after Jan. 1, 2017, then the exemption shall begin on the date of acquisition, and the previous owner may be entitled to a refund for a pro rata portion of real property taxes paid pursuant to §58.1-3360.

To apply, complete the Surviving Spouse Exemption (Emergency Responders) (PDF).

Surviving Spouse Exemption (KIA) 

Effective Jan. 1, 2015, Code of Virginia §58.1-3219.9 provides for an exemption of real estate taxes for the Surviving Spouses of Members of the Armed Forces Killed in Action or died of wounds received in action.

• This is effective for the surviving spouse of any member of the armed forces of the United States who was killed in action or died of wounds received in action as determined by the United States Department of Defense and who occupies the real property as his principal place of residence.
• If such member of the armed forces of the United States is killed in action or died of wounds received in action after Jan. 1, 2015, and the surviving spouse has a qualified principal residence on the date that such member of the armed forces is killed in action or died of wounds received in action, then the exemption for the surviving spouse shall begin on the date that such member of the armed forces is killed in action or died of wounds received in action.

To apply, complete the Tax Relief Application - Surviving Spouse (KIA) (PDF).

The Virginia 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 or her primary place of residence.

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 Jan. 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 or if the surviving spouse relocates then the new residence may receive an exemption starting Jan. 1, 2019 or date of purchase whichever is later.

To apply, complete the Veteran's Tax Relief Application (PDF).

Required documents include:

• Copy of Department of Veterans Affairs letter stating 100% service connected disabled with effective date.
• Copy of veteran’s death certificate and copy of marriage license if applicable.
• Copy of Virginia driver’s license.