State Benefit·Virginia·🏛️Tax Benefits

Surviving Spouse Property Tax Exemption (Died in Line of Duty)

Full real property tax exemption for unremarried surviving spouses of service members who died in the line of duty.

Verified May 12, 2026againstdvs.virginia.gov

Who qualifies

Survivors
  • Through veteran sponsor (any rating)
  • Virginia residency

How to apply

$1,000-$10,000+/yr depending on locality

Apply through the official Virginia agency.

Open application

Details

Eligibility

Surviving spouse of a service member who died in the line of duty (with a Line of Duty determination from the U.S. Department of Defense). Spouse must not have remarried. Property must be the principal residence. Expanded from "killed in action" via constitutional amendment ratified November 2024.

Covers

Full real property tax exemption on principal residence.

Estimated value

Varies by locality -- in Northern Virginia this can be worth $5,000-$10,000+ annually; in rural areas $1,000-$3,000+.

How to apply

Contact your local Commissioner of the Revenue.

Always confirm current rates and rules with the Virginia state agency before applying.

Other Virginia Tax Benefits

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