Surviving Spouses of Military Service Members Killed In Action Or Of Certain Persons Killed In The Line Of Duty
Watch a short video – Surviving Spouse Real Estate Tax Exemption
Article X, Section 6-B of the Constitution of Virginia was amended to allow for exemption of taxation of real property of a surviving spouse of a military service member who was killed in action as determined by the United States Department of Defense. The exemption is effective for tax years on or after January 1, 2015, and of a surviving spouse of certain persons killed in the line of duty on or after January 2, 2017. The surviving spouse may qualify for exemption for a primary place of residence as long as the spouse does not remarry and continues to occupy the real property as a principal place of residence.
- The tax exemption is only up to the average assessed value for single family residences in the county each year; any value above the average will be taxable. January 1 of 2019, the average assessed value for single family residences in Henrico County was $265,600. The updated average assessment will be available in January of each year.
- Applies to the principal residence and up to a maximum of 10 acres of land upon which the dwelling is situated
- Requires a one-time filing
- Allows for the surviving spouse of a military service member killed in action to continue the exemption so long as he/she does not remarry and continues to occupy the principle residence.
An application form must be filed with the Real Estate Assessment Division. YOU MAY VIEW/PRINT THE SURVIVING SPOUSE EXEMPTION APPLICATION.
Please print and return the completed application to:
COUNTY OF HENRICO
DEPARTMENT OF FINANCE
REAL ESTATE ASSESSMENT DIVISION
P O BOX 90775
HENRICO VA 23273-0775
Virginia State Code Sections 58.1-3219.5 through 58.1-3219.16, defining the surviving spouse exemption are available to view or print.
For more information regarding this exemption, please contact the Department of Finance at
(804) 501-4300.
