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. Surviving spouses may apply for qualification for this classification for tax years beginning July 1, 2023.

Qualifying Criteria

  • The reduced tax rate is effective for FY24 taxes which begin on July 1, 2023
  • The qualified surviving spouse is eligible for the reduced tax beginning on July 1, 2023, or the date of death of the servicemember or the date the property is owned solely by the surviving spouse, whichever is later.
  • 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.