Surviving Spouses of ​​certain emergency service providers/first responders have authorized an exemption of real estate taxes as amended in Virginia Constitution, Article X, Section 6-B and §§ 58.1-3219.13 et seq. of the Code of Virginia and the City of Virginia Beach Code § 35-42. Surviving spouses may apply for exemption for tax years beginning FY 2018 (July 1, 2017).

The exemption applies to the principal residence of the applicant and includes up to 10 acres of land on which the dwelling is located. 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.

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