Surviving Spouses of Fallen Service Members and First Responders

Real Estate Tax relief for Surviving Spouses

Surviving spouses of individuals who died in the line of duty may qualify for relief from real estate taxes on their primary residence and up to 10 acres of land it occupies.

United States Armed Forces Members:

Surviving Spouses of members of the United States Armed Forces Who Died in the Line of Duty may be eligible for this relief.

Eligibility Requirements:

• Provide documentation from the U.S. Department of Defense confirming the spouse Died in the Line of Duty.
• Have not remarried.
• Own and occupy the property as their principal residence.

Virginia Line-of-Duty Individuals

Surviving Spouses of Certain Individuals who Died in the Line of Duty in Virginia (e.g. first responders, public safety officers) may also qualify, as defined in the Code of Virginia § 9.1-400.

Eligibility Requirements:

• Provide evidence from the Comptroller or Virginia Retirement System confirming the individual's death in the Line of Duty.
• Have not remarried.
• Own and occupy the property as their primary residence.

Questions about your eligibility?

Contact the Veteran Services Division of the Commissioner of the Revenue at 757-385-4385, option 1.