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.

  • Tax Relief
    • Senior & Disabled Veteran Services/Line of Duty Act Disabled Veterans or Surviving Spouses Surviving Spouse of an Armed Forces Member Who Died in the Line of Duty Surviving Spouse of a Member of the Armed Forces Who Was Killed in Action Surviving Spouses of Emergency Service Providers who Died in the Line of Duty