Real Property Tax Exemption for Spouses of Veterans Killed in Action

Page updated on Oct 20, 2020 at 9:27 AM

The City offers a full real estate tax exemption to the spouse of any veteran killed in action, subject to the terms in Virginia Code § 58.1-3219.9:

  • Effective for tax years 2015 and beyond.
  • Eligible to the surviving spouse (i) of any member of the armed forces of the United States who was killed in action as determined by the U.S. Department of Defense and (ii) who occupies the real property as their principal place of residence.
  • Per state code, spouse is eligible “so long as the surviving spouse does not remarry and continues to occupy the real property as their principal place of residence.”  The exemption applies without any restriction on the spouse’s moving to a different principal place of residence.
  • “Killed in action” includes a determination by the U.S. Department of Defense of “died of wounds received in action.”
  • If the surviving spouse acquires the property after January 1, 2015, then the exemption shall begin on the date of acquisition.
  • If the value of the applicant’s dwelling is in excess of the average assessed residential value in the City, then only that portion of the assessed value that is not in excess of the average value shall be exempt from real property taxes.
  • In most cases, exemption applies to the qualifying dwelling and the land, not exceeding two acres upon which it is situated.