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.
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
- 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.
Frequently 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)?▾
How much is Surviving Spouse Property Tax Exemption (Died in Line of Duty) worth?▾
How do I apply for Surviving Spouse Property Tax Exemption (Died in Line of Duty)?▾
Where can I verify Surviving Spouse Property Tax Exemption (Died in Line of Duty)?▾
Other Virginia Tax Benefits
Military Retirement Pay Income Tax Subtraction
Subtract up to $40,000 of military retirement income from Virginia taxable income.
Up to $2,300/yr tax savings
Survivor Benefit Plan (SBP) Income Tax Subtraction
Subtract up to $40,000 of SBP annuity income from Virginia taxable income.
Up to $2,300/yr tax savings
Medal of Honor Recipient Full Income Tax Exemption
Complete exemption of all military retirement income from Virginia state income tax for Medal of Honor recipients.
Full exemption of military retirement income
VA Disability Compensation State Tax Exemption
VA disability payments, pension payments, and survivors benefits are fully excluded from Virginia taxable income.
Varies (full federal/state exclusion of VA comp/pension/DIC)
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