Exemption for surviving spouses of members of the armed forces who died in the line of duty
Who qualifies
- Income
- No income or net-worth limit.
- Ownership
- Surviving spouse must own and occupy the qualifying dwelling.
- Residency
- Surviving spouse must occupy the property as principal residence; the exemption continues without restriction if the spouse moves to a different principal residence.
How much it saves
Worked example — a $300,000 home at Virginia's median effective rate (~0.63%):
~$1,880/year
Estimate — this is an estimate, not a quoted bill.
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: Set by each locality; application made to the local commissioner of the revenue / assessing officer.
- Renewal: other — Continues while the surviving spouse remains eligible and unmarried; locality may require documentation.
Official sources:
Amount cross-checked against a second official artifact: law.lis.virginia.gov/vacodefull/title58.1/chapter32/article2.4/.
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.