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.
State BenefitVirginiaTax Benefits
Verified May 12, 2026 against dvs.virginia.gov
At a glance
- Benefit type
- Tax Benefits — Virginia
- Who it's for
- Survivors
- VA rating needed
- No rating requirement
- Estimated value
- $1,000-$10,000+/yr depending on locality
- Where it applies
- Virginia
- Last verified
- May 12, 2026
What is Surviving Spouse Property Tax Exemption (Died in Line of Duty)?
Surviving Spouse Property Tax Exemption (Died in Line of Duty) is a Virginia tax benefits benefit for survivors. Full real property tax exemption for unremarried surviving spouses of service members who died in the line of duty. The listed value is $1,000-$10,000+/yr depending on locality.
Who qualifies
- Survivors
- Through veteran sponsor (any rating)
- Virginia residency
Who is eligible
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.
What Surviving Spouse Property Tax Exemption (Died in Line of Duty) covers
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 for Surviving Spouse Property Tax Exemption (Died in Line of Duty)
How to apply
Contact your local Commissioner of the Revenue.
Verified information & sources
- Last verified
- May 12, 2026
- Official source
- dvs.virginia.gov
Compiled and fact-checked against the official source linked above. Benefit rules and dollar amounts change over time — always confirm current details at the official source before applying. A county Veterans Service Officer (VSO) is a free, accredited advocate who can review your eligibility and help you file at no cost.
How VetUnlock verifies benefitsFrequently asked questions about Surviving Spouse Property Tax Exemption (Died in Line of Duty)
Who qualifies for Surviving Spouse Property Tax Exemption (Died in Line of Duty)?
Surviving Spouse Property Tax Exemption (Died in Line of Duty) is for Survivors; Through veteran sponsor (any rating); virginia residency. See the eligibility details on this page and confirm with the official source before applying.
How much is Surviving Spouse Property Tax Exemption (Died in Line of Duty) worth?
The listed value is $1,000-$10,000+/yr depending on locality. Amounts can change — confirm the current figure at the official source linked on this page.
How do I apply for Surviving Spouse Property Tax Exemption (Died in Line of Duty)?
Apply through the official source linked on this page. A county Veterans Service Officer (VSO) can review your eligibility and help you file at no cost.
Where can I verify Surviving Spouse Property Tax Exemption (Died in Line of Duty)?
Benefit rules and dollar amounts change, so always confirm current details at the official source linked on this page. A free, accredited county or state Veterans Service Officer (VSO) can also verify your eligibility and help you apply.
Other Virginia Tax Benefits
- Military Retirement Pay Income Tax SubtractionUp to $2,300/yr tax savingsSubtract up to $40,000 of military retirement income from Virginia taxable income.
- Survivor Benefit Plan (SBP) Income Tax SubtractionUp to $2,300/yr tax savingsSubtract up to $40,000 of SBP annuity income from Virginia taxable income.
- Medal of Honor Recipient Full Income Tax ExemptionFull exemption of military retirement incomeComplete exemption of all military retirement income from Virginia state income tax for Medal of Honor recipients.
- VA Disability Compensation State Tax ExemptionVaries (full federal/state exclusion of VA comp/pension/DIC)VA disability payments, pension payments, and survivors benefits are fully excluded from Virginia taxable income.