​REAL ESTATE TAX EXEMPTION FOR THE SURVIVING SPOUSE

OF A UNTIED STATES ARMED FORCES MEMBER KILLED IN ACTION

​​

Some surviving spouses of ​​members of the armed forces killed in action (as determined by the United States Department of Denfense), qualify for an exemption of real estate taxes, pursuant to subdivision (b) of Section 6-A of Article X of the Constitution of Virginia, for tax years beginning on or after January 1, 2015. (§§ 58.1-3219.9 of the Code of Virginia and City of Virginia Beach Code § 35-42.)​

The exemption applies to the qualifying dwelling and the land, not exceeding ten acres, used as the principle residence of the applicant.  Additionally,  the value of the principle dwelling must not exceed the average assessment of Virginia Beach single family homes in the previous tax year.  Other conditions may apply.

Qualifying Criteria

  • ​​The residence is occupied by the applicant and is the principle residence of the applicant
  • The qualifying dwelling is zoned single-family residential
  • The assessed value shall not exceed the City of Virginia Beach's average assessed value of single family residences in the most recently ended tax year.
  • The surviving spouse remains unmarried​​

​AVERAGE ASSESSMENT HISTORY OF SINGLE FAMILY DWELLINGS BY FISCAL YEAR​

​​FY15​$322,000
​FY16  ​$311,800​
​FY17​$322,000
​FY18 ​$330,700
​​FY19$338,200​​


Contact the Commissioner of the Revenue's Taxpayer Assistance Department concerning this program.​

Contact Information