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.
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Apply directly through the official Virginia agency.
About this benefit
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.
Verified against official source
Last checked 2026-04-30 against www.dvs.virginia.gov. Always confirm current rates and rules with the Virginia state agency before applying.
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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.
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