​​​​​​​​​​​Surviving Spouses of Emergency Service Providers Killed in the Line of Duty​

Surviving Spouses of ​​certain emergency service providers/first responders are authorized an exemption of real estate taxes as amended in Virginia Constitution, Article X, Section 6-B and §§ 58.1-3219.13 et seq. of the Code of Virginia and City of Virginia Beach Code § 35-42.  Surviving spouses may apply for exemption for tax years beginning FY 2018 (July 1, 2017).

The exemption applies to the principal residence of the applicant and includes up to 10 acres of land on which the dwelling is located.  Additionally,  the value of the principal​ dwelling must not exceed the average assessment of Virginia Beach single family homes in the previous tax year.  Other conditions may apply.

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


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