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1. Are there any restrictions for the Real Estate Surviving Spouse Exemption (KIA)?

Yes:

• Only those dwellings in the locality with assessed values in the most recently ended tax year that are not more than the average assessed value for such year of a dwelling situated on property that is zoned as single family residential shall qualify for the exemption under this article.

• The surviving spouse of a member of the armed forces killed in action or died of wounds received in action.

• If the principal residence is jointly owned by two or more individuals, not all of whom qualify for the exemption.

• The fact that surviving spouses who are otherwise qualified for tax exemption pursuant to this article are residing in hospitals, nursing homes, convalescent homes, or other facilities for physical or mental care for extended periods of time shall not be construed to mean that the real estate for which tax exemption is sought does not continue to be the sole dwelling of such persons during such extended periods of other residence so long as such real estate is not used by or leased to others for consideration.

2. How do I apply for the Surviving Spouse Exemption Program (KIA)?

An application can be obtained by:

• Downloading a Tax Relief Application - Surviving Spouse (KIA) (PDF)
• Calling the office at 804-748-1281
• Stopping by the office:
  • Commissioner of the Revenue
    9901 Lori Road
    Building 38, Room 165
    Chesterfield, VA 23832

To apply for this exemption, an application should be completed:

• Setting forth the surviving spouse's name
• Indicating any other joint owners of the real property
• Certifying that the real property is occupied as the surviving spouse's principal place of residence

3. How can I prove I am eligible to receive the surviving spouse exemption?

Attach to your tax exemption application a copy of the documentation from the United States Department of Defense or its successor agency indicating the date that the member of the armed forces of the United States was killed in action or died of wounds received in action.

4. Do I have to file for the surviving spouse exemption every year?

No. The tax exemption is effective January 1, 2015. You only need to re-apply if the:

• Principal place of residence changes
• Surviving spouse remarries

Note: The Commissioner of the Revenue will need to be notified promptly of any remarriage.

5. What is the deadline date to file for the surviving spouse exemption tax relief?

There is no immediate deadline date to file.

6. Does it matter whose name is on the deed for the Surviving Spouse Exemption Program?

Yes. The surviving spouse must be an owner of the property and occupy it as his or her principal residence. Co-owners only get a percentage based on their percent of ownership.

7. What property does the surviving spouse exemption cover?

The exemption will cover the real property taxes for the home and up to one acre of land upon which the home is situated.

8. Can I get the surviving spouse exemption if I own and live in a mobile home?

Yes, if the surviving spouse owns and occupies the mobile home as his or her principal residence, and the property is zoned as single family residential.

9. Do I need to report any of my income to qualify for the surviving spouse exemption?

No. This tax exemption program is not based on the amount of income you receive each year.