Pursuant to Article X, Section 6-A, subdivision (b) of the Constitution of Virginia, the General Assembly exempted from real estate taxation, the property which is the primary residence of the surviving spouse of a member of the Armed Forces who was killed in action (KIA). The exemption is equal to the amount of tax due on the dwelling and up to 10 acres of land. The exemption may be a pro-rated exemption if the spouse is a partial owner.
To qualify, the value of the dwelling must not exceed the yearly average assessed value for single family homes in the locality and the dwelling must be the principal place of residence.
Applications are accepted on a rolling basis. No revalidation is required. The surviving spouse must re-certify with a new application if the primary residence changes. The spouse must notify the Commissioner of the Revenue of any remarriage.
To apply, complete the application and attach the required proof: a copy of the certification from the Department of Defense, proof of marriage, photo identification and proof of residency.