Real Estate Tax Exemption for the Surviving Spouse of a United States Armed Forces Member Killed in Action

Some surviving spouses of members of the armed forces killed in action (as determined by the United States Department of Defense), qualify for an exemption of real estate taxes under subdivision (b) of Section 6-A of Article X of the Constitution of Virginia, for tax years beginning on or after January 1, 2015. (§§ 58.1-3219.9 of the Code of Virginia and City of Virginia Beach Code § 35-42.)​

The exemption applies to the qualifying dwelling and the land, not exceeding ten acres, used as the principal residence of the applicant. Additionally, the value of the principal dwelling must not exceed the average assessment of Virginia Beach single-family homes in the previous tax year. Other conditions may apply.

Qualifying Criteria

  • ​​The applicant occupies the residence, and it is the applicant's principal residence.
  • The qualifying dwelling is zoned single-family residential
  • The assessed value shall not exceed the City of Virginia Beach's average assessed value of single-family residences in the most recently ended tax year.
  • The surviving spouse remains unmarried​​

​Average Assessment History of Single-Family Dwellings By Fiscal Year

  • ​FY17 - ​$322,000
  • ​FY18 - $330,700
  • ​​FY19 - $338,200
  • ​FY20 - ​$347,500
  • ​FY21 - ​$355,400
  • FY22 - ​$​370,800
  • ​FY23 - $410,800
  • FY24 - $449,700
  • FY25 - $487,200
  • 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