Surviving Spouse

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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. The surviving spouse may qualify for exemption for a primary place of residence as long as the spouse does not remarry and occupies 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 2023, the average assessed value for single family residences in Henrico County was $322,200. 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 occupies the property as a principle place of residence.

Watch a short video – Surviving Spouse Real Estate Tax Exemption