Surviving Spouse Exemption by State
Every state on this site with a verified property tax exemption for the surviving spouse of a veteran, first responder, or service member is listed below. These programs are narrower than the other categories on this site — eligibility usually depends on the deceased spouse's status (a disabled veteran, a first responder killed in the line of duty, or a service member killed in action) and, in many states, on the surviving spouse remaining unmarried and continuing to occupy the home. The table compares the mechanism and benefit each state provides; click through to a state's page for the full eligibility rules tied to the specific triggering circumstance.
Surviving Spouse Exemption by State comparison table
| State | Program | Mechanism | Benefit | Requirement | Deadline | Verified |
|---|---|---|---|---|---|---|
| Alaska | Widow/Widower (Age 60+) Continuation of Senior/Disabled-Veteran Exemption | Value reduction | $150,000 | Age 60+ | Filed with the local borough/city assessor by the municipality's deadline; provide marriage and death certificates on first filing. | Jul 2026 |
| Arizona | Property Tax Exemption for Widows and Widowers | Value reduction | $4,873 | Income limit applies | File with the county assessor during the application window January 2 to March 1 for the 2026 tax year (late-filing relief may be available by petition). | Jul 2026 |
| Florida | $5,000 Widow's / Widower's Exemption | Value reduction | $5,000 | Owner-occupant | March 1 (Form DR-501). | Jul 2026 |
| Florida | Total Exemption for Surviving Spouse of First Responder or Military Member Who Died in the Line of Duty | Full exemption | Full exemption | Owner-occupant | March 1 (with certification of the qualifying death). | Jul 2026 |
| Georgia | Homestead Exemption for Unremarried Surviving Spouse of a Peace Officer or Firefighter Killed in the Line of Duty | Full exemption | Full exemption | Owner-occupant | April 1 of the taxable year | Jul 2026 |
| Nebraska | Nebraska Homestead Exemption - Category 4S (Surviving Spouses of Qualified Veterans) | % reduction | 100% | Owner-occupant | June 30 (file after February 1). | Jul 2026 |
| Ohio | Homestead Exemption for Surviving Spouses of Public Service Officers Killed in the Line of Duty | Value reduction | $58,000 | Owner-occupant | December 31 of the year for which the exemption is sought. | Jul 2026 |
| Texas | Surviving Spouse of a 100% Disabled Veteran — Total Residence Homestead Exemption | Full exemption | 100% | Owner-occupant | Before May 1 (April 30); may be filed up to five years after the delinquency date. | Jul 2026 |
| Texas | Surviving Spouse of a First Responder Killed in the Line of Duty — Total Homestead Exemption | Full exemption | 100% | Owner-occupant | Before May 1 (April 30). | Jul 2026 |
| Texas | Surviving Spouse of a Member of the U.S. Armed Services Killed in the Line of Duty — Total Homestead Exemption | Full exemption | 100% | Owner-occupant | Before May 1 (April 30). | Jul 2026 |
| Virginia | Exemption for surviving spouses of members of the armed forces who died in the line of duty | Full exemption | Full exemption | Owner-occupant | Set by each locality; application made to the local commissioner of the revenue / assessing officer. | Jul 2026 |
"Mechanism" describes how the exemption reduces your bill; "Scope" (All taxes, School only, County only, or Varies) is on each state's own program page. Figures are cited to statute and dated — see each program page for the source.
See the methodology for how figures are verified and estimates computed.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.