Surviving Spouses of certain service members who died in the line of duty may qualify for a separate tax classification of their principal residence. Real property classified under this program will be taxed at a tax rate of one-millionth of one cent ($0.000001 per $100 of assessed value. As allowed under 58.1-3228.2 of the Code of Virginia and adopted by the City of Virginia Beach in Ordinance 3738B.
Qualifying Criteria
- Surviving spouses may apply for this tax classification for current year Real Estate Taxes.
- Dredging tax is not included in the reduced tax rate.
- The exemption applies without any restriction on the spouse moving to a different principal place of residence.
- Spouse is not eligible for this exemption if they have remarried
- Spouse must be the sole owner and occupy the real property as their principal residence.