Tax Relief for Surviving Spouses
Beginning January 1, 2015, the Constitution of Virginia, Article X, Section 6-A(b) provides for an exemption from property taxation for the primary dwelling of the Surviving Spouse of a United States Armed Forces member who was killed in action. The exemption is provided on an annual basis and must be requested by the Surviving Spouse.
Dwellings with an assessed value not in excess of the average assessed value of all dwellings in the county zoned single family residential will qualify for a full exemption. Dwellings that exceed the average assessed value will be assessed tax on the excess value. The average assessed value for all single family residential dwellings for 2015 was $440,789. The average assessed value will change annually. The 2016 average assessed value will be available February 1, 2016.
The real estate tax will be pro-rated if 1) the qualifying dwelling is sold, 2) the title is transferred, 3) it ceases to be the principal residence, 4) the Surviving Spouse remarries or 5) the Surviving Spouse dies.
Requirements for the Real Property Exemption of Surviving Spouses
Killed in Action
The United States Department of Defense must have determined the United States Armed Forces Member was killed in action. The United States Department of Defense Form DD 1300 must be provided with the first request for exemption.
To request a copy of the DD 1300, you may submit Standard Form 180 to the National Archives. To view the form, you will need Adobe Reader.
The property must be owned by the Surviving Spouse requesting the exemption. Real property co-owned by the Surviving Spouse and other individuals, may receive a partial exemption based on the percentage of ownership by the Surviving Spouse. Property deeded to a trust may receive an exemption. A copy of Trust documents and amendments must be provided to the Commissioner of the Revenue with the first request for exemption. Property providing a life estate to a Surviving Spouse may qualify for the exemption. The documents supporting a life estate must be submitted with the first request for exemption.
Use / Occupancy
The property must be occupied as the principal residence of the Surviving Spouse requesting the exemption. The Surviving Spouse is required to file a new form if the principal residence changes.
If you feel you meet the qualifications for real property exemption for Surviving Spouses, you may access the application below or by contacting our office at 703-737-8557 or at
The 2016 Claim Form for Real Property Tax Exemption for a Surviving Spouse will be available no later than March 1, 2016.
The information on this webpage is to assist persons who are potential applicants or wish to learn more about tax relief for surviving spouses of armed forces members killed in action. Additional information and assistance is available during normal business hours. The Office of the Commissioner of the Revenue
will provide physical or sensory accommodations for individuals to utilize this Program.