{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3219.9.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3219.9.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3219.9.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3219.9.html"}],"law_id":62934,"edition_id":1,"section_id":62934,"structure_id":16042,"section_number":"58.1-3219.9","catch_line":"Exemption from taxes on property of surviving spouses of members of the armed forces who died in the line of duty","history":"2014, c. 757; 2015, c. 577; 2016, cc. 347, 349, 393, 485, 539; 2019, cc. 15, 801; 2024, c. 583; 2025, c. 486.","full_text":"A\n\nPursuant to subdivision (b) of § 6-A of Article X of the Constitution of Virginia, and for tax years beginning on or after January 1, 2015, the General Assembly hereby exempts from taxation the real property described in subsection B of the surviving spouse (i) of any member of the armed forces of the United States who died in the line of duty with a Line of Duty determination from the U.S. Department of Defense, including the death of any such member that was the result of suicide, and (ii) who occupies the real property as his principal place of residence. However, no county, city, or town shall be liable for any interest on any refund due to the surviving spouse for taxes paid prior to the surviving spouse’s filing of the affidavit or written statement required by § 58.1-3219.10. If the surviving spouse acquires the property after January 1, 2015, then the exemption shall begin on the date of acquisition, and the previous owner may be entitled to a refund for a pro rata portion of real property taxes paid pursuant to § 58.1-3360.B\n\nThose dwellings in the locality with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year of a dwelling situated on property that is zoned as single family residential shall qualify for a total exemption from real property taxes under this article. If the value of a dwelling is in excess of the average assessed value as described in this subsection, then only that portion of the assessed value in excess of the average assessed value shall be subject to real property taxes, and the portion of the assessed value that is not in excess of the average assessed value shall be exempt from real property taxes. Single family homes, condominiums, town homes, manufactured homes as defined in § 46.2-100 whether or not the wheels and other equipment previously used for mobility have been removed, and other types of dwellings of surviving spouses, whether or not the land on which the single family home, condominium, town home, manufactured home, or other type of dwelling of a surviving spouse is located is owned by someone other than the surviving spouse, that (i) meet this requirement and (ii) are occupied by such persons as their principal place of residence shall qualify for the real property tax exemption. If the land on which the single family home, condominium, town home, manufactured home, or other type of dwelling is located is not owned by the surviving spouse, then the land is not exempt.\n\t\t\tFor purposes of determining whether a dwelling, or a portion of its value, is exempt from county and town real property taxes, the average assessed value shall be such average for all dwellings located within the county that are situated on property zoned as single family residential.C\n\nThe surviving spouse of a member of the armed forces who died in the line of duty shall qualify for the exemption so long as the surviving spouse does not remarry. The exemption applies without any restriction on the spouse’s moving to a different principal place of residence.D\n\nA county, city, or town shall provide for the exemption from real property taxes (i) the qualifying dwelling, or the portion of the value of such dwelling and land that qualifies for the exemption pursuant to subsection B, and (ii) except land not owned by the surviving spouse, the land, not exceeding one acre, upon which it is situated. However, if a county, city, or town provides for an exemption from or deferral of real property taxes of more than one acre of land pursuant to Article 2 (§ 58.1-3210 et seq.), then the county, city, or town shall also provide an exemption for the same number of acres pursuant to this section. A real property improvement other than a dwelling, including the land upon which such improvement is situated, made to such one acre or greater number of acres exempt from taxation pursuant to this subsection shall also be exempt from taxation so long as the principal use of the improvement is (i) to house or cover motor vehicles or household goods and personal effects as classified in subdivision A 14 of § 58.1-3503 and as listed in § 58.1-3504 and (ii) for other than a business purpose.E\n\nFor purposes of this exemption, real property of any surviving spouse of a member of the armed forces who died in the line of duty includes real property (i) held by a surviving spouse as a tenant for life, (ii) held in a revocable inter vivos trust over which the surviving spouse holds the power of revocation, or (iii) held in an irrevocable trust under which the surviving spouse possesses a life estate or enjoys a continuing right of use or support. The term does not include any interest held under a leasehold or term of years.F\n\n1. In the event that (i) a surviving spouse is entitled to an exemption under this section by virtue of holding the property in any of the three ways set forth in subsection E and (ii) one or more other persons have an ownership interest in the property that permits them to occupy the property, then the tax exemption for the property that otherwise would have been provided shall be prorated by multiplying the amount of the exemption by a fraction that has 1 as a numerator and has as a denominator the total number of all people having an ownership interest that permits them to occupy the property.2\n\nIn the event that the principal residence is jointly owned by two or more individuals including the surviving spouse, and no person is entitled to the exemption under this section by virtue of holding the property in any of the three ways set forth in subsection E, then the exemption shall be prorated by multiplying the amount of the exemption by a fraction that has as a numerator the percentage of ownership interest in the dwelling held by the surviving spouse, and as a denominator, 100 percent.","order_by":null,"text":{"0":{"id":229551,"text":"Pursuant to subdivision (b) of § 6-A of Article X of the Constitution of Virginia, and for tax years beginning on or after January 1, 2015, the General Assembly hereby exempts from taxation the real property described in subsection B of the surviving spouse (i) of any member of the armed forces of the United States who died in the line of duty with a Line of Duty determination from the U.S. Department of Defense, including the death of any such member that was the result of suicide, and (ii) who occupies the real property as his principal place of residence. However, no county, city, or town shall be liable for any interest on any refund due to the surviving spouse for taxes paid prior to the surviving spouse’s filing of the affidavit or written statement required by § 58.1-3219.10. If the surviving spouse acquires the property after January 1, 2015, then the exemption shall begin on the date of acquisition, and the previous owner may be entitled to a refund for a pro rata portion of real property taxes paid pursuant to § 58.1-3360.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":229552,"text":"Those dwellings in the locality with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year of a dwelling situated on property that is zoned as single family residential shall qualify for a total exemption from real property taxes under this article. If the value of a dwelling is in excess of the average assessed value as described in this subsection, then only that portion of the assessed value in excess of the average assessed value shall be subject to real property taxes, and the portion of the assessed value that is not in excess of the average assessed value shall be exempt from real property taxes. Single family homes, condominiums, town homes, manufactured homes as defined in § 46.2-100 whether or not the wheels and other equipment previously used for mobility have been removed, and other types of dwellings of surviving spouses, whether or not the land on which the single family home, condominium, town home, manufactured home, or other type of dwelling of a surviving spouse is located is owned by someone other than the surviving spouse, that (i) meet this requirement and (ii) are occupied by such persons as their principal place of residence shall qualify for the real property tax exemption. If the land on which the single family home, condominium, town home, manufactured home, or other type of dwelling is located is not owned by the surviving spouse, then the land is not exempt.\n\t\t\tFor purposes of determining whether a dwelling, or a portion of its value, is exempt from county and town real property taxes, the average assessed value shall be such average for all dwellings located within the county that are situated on property zoned as single family residential.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":229553,"text":"The surviving spouse of a member of the armed forces who died in the line of duty shall qualify for the exemption so long as the surviving spouse does not remarry. The exemption applies without any restriction on the spouse’s moving to a different principal place of residence.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":229554,"text":"A county, city, or town shall provide for the exemption from real property taxes (i) the qualifying dwelling, or the portion of the value of such dwelling and land that qualifies for the exemption pursuant to subsection B, and (ii) except land not owned by the surviving spouse, the land, not exceeding one acre, upon which it is situated. However, if a county, city, or town provides for an exemption from or deferral of real property taxes of more than one acre of land pursuant to Article 2 (§ 58.1-3210 et seq.), then the county, city, or town shall also provide an exemption for the same number of acres pursuant to this section. A real property improvement other than a dwelling, including the land upon which such improvement is situated, made to such one acre or greater number of acres exempt from taxation pursuant to this subsection shall also be exempt from taxation so long as the principal use of the improvement is (i) to house or cover motor vehicles or household goods and personal effects as classified in subdivision A 14 of § 58.1-3503 and as listed in § 58.1-3504 and (ii) for other than a business purpose.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":229555,"text":"For purposes of this exemption, real property of any surviving spouse of a member of the armed forces who died in the line of duty includes real property (i) held by a surviving spouse as a tenant for life, (ii) held in a revocable inter vivos trust over which the surviving spouse holds the power of revocation, or (iii) held in an irrevocable trust under which the surviving spouse possesses a life estate or enjoys a continuing right of use or support. The term does not include any interest held under a leasehold or term of years.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":229556,"text":"1. In the event that (i) a surviving spouse is entitled to an exemption under this section by virtue of holding the property in any of the three ways set forth in subsection E and (ii) one or more other persons have an ownership interest in the property that permits them to occupy the property, then the tax exemption for the property that otherwise would have been provided shall be prorated by multiplying the amount of the exemption by a fraction that has 1 as a numerator and has as a denominator the total number of all people having an ownership interest that permits them to occupy the property.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"F2"},"6":{"id":229557,"text":"In the event that the principal residence is jointly owned by two or more individuals including the surviving spouse, and no person is entitled to the exemption under this section by virtue of holding the property in any of the three ways set forth in subsection E, then the exemption shall be prorated by multiplying the amount of the exemption by a fraction that has as a numerator the percentage of ownership interest in the dwelling held by the surviving spouse, and as a denominator, 100 percent.","type":"section","prefixes":["F","2"],"prefix":"2","entire_prefix":"F2","prefix_anchor":"F2","level":2,"prior_prefix":"F"}},"ancestry":[{"id":16042,"edition_id":1,"name":"Exemption for Surviving Spouses of Members of the Armed Forces Killed in Action","identifier":"2.4","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 04:04:33","date_modified":"2026-06-26 04:04:33","permalink":{"id":257181,"object_type":"structure","relational_id":16042,"identifier":"2.4","token":"58.1\/III\/32\/2.4","url":"\/58.1\/III\/32\/2.4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":69830,"structure_id":16042,"section_number":"58.1-3219.10","catch_line":"Application for exemption","url":"\/58.1-3219.10\/","token":"58.1\/III\/32\/2.4\/58.1-3219.10","metadata":false},{"id":64781,"structure_id":16042,"section_number":"58.1-3219.11","catch_line":"Commissioner of the Department of Veterans Services; rules and regulations","url":"\/58.1-3219.11\/","token":"58.1\/III\/32\/2.4\/58.1-3219.11","metadata":false},{"id":80963,"structure_id":16042,"section_number":"58.1-3219.12","catch_line":"Absence from residence","url":"\/58.1-3219.12\/","token":"58.1\/III\/32\/2.4\/58.1-3219.12","metadata":false},{"id":62934,"structure_id":16042,"section_number":"58.1-3219.9","catch_line":"Exemption from taxes on property of surviving spouses of members of the armed forces who died in the line of duty","url":"\/58.1-3219.9\/","token":"58.1\/III\/32\/2.4\/58.1-3219.9","metadata":false}],"previous_section":{"id":80963,"structure_id":16042,"section_number":"58.1-3219.12","catch_line":"Absence from residence","url":"\/58.1-3219.12\/","token":"58.1\/III\/32\/2.4\/58.1-3219.12","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3219.9\/","history_text":"

This law was first created in 2014. The record of its establishment is cataloged in chapter 757<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2015, chapter 577<\/a>; in 2016, chapters 347<\/a>, 349<\/a>, 393<\/a>, 485<\/a>, and 539<\/a>; in 2019, chapters 15<\/a> and 801<\/a>; in 2024, chapter 583<\/a>; in 2025, chapter 486<\/a>.<\/p>","references":[{"id":72799,"section_number":"46.2-653.1","catch_line":"Conversion of manufactured home to real property","order_by":null,"url":"\/46.2-653.1\/"},{"id":86495,"section_number":"58.1-3360","catch_line":"Credit on current year's taxes when land acquired by United States, the Commonwealth, a political subdivision, a church or religious body, a disabled veteran, or a surviving spouse of a member of the armed forces who was killed in action","order_by":null,"url":"\/58.1-3360\/"},{"id":57191,"section_number":"58.1-3360.1","catch_line":"Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes","order_by":null,"url":"\/58.1-3360.1\/"},{"id":55028,"section_number":"58.1-3360.2","catch_line":"Proration by court; effect on interest and penalties","order_by":null,"url":"\/58.1-3360.2\/"}],"refers_to":[{"id":82691,"section_number":"46.2-100","catch_line":"Definitions","order_by":null,"url":"\/46.2-100\/"},{"id":61661,"section_number":"58.1-3210","catch_line":"Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities","order_by":null,"url":"\/58.1-3210\/"},{"id":69830,"section_number":"58.1-3219.10","catch_line":"Application for exemption","order_by":null,"url":"\/58.1-3219.10\/"},{"id":62278,"section_number":"58.1-3503","catch_line":"General classification of tangible personal property","order_by":null,"url":"\/58.1-3503\/"},{"id":66164,"section_number":"58.1-3504","catch_line":"Classification of certain household goods and personal effects for taxation; governing body may exempt","order_by":null,"url":"\/58.1-3504\/"}],"permalink":{"id":257195,"object_type":"law","relational_id":62934,"identifier":"58.1-3219.9","token":"58.1\/III\/32\/2.4\/58.1-3219.9","url":"\/58.1-3219.9\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3219.9\/","token":"58.1\/III\/32\/2.4\/58.1-3219.9","dublin_core":{"Title":"Exemption from taxes on property of surviving spouses of members of the armed forces who died in the line of duty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3219.9","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Pursuant to subdivision (b) of § 6-A of Article X of the Constitution of Virginia, and for tax years beginning on or after January 1, 2015, the General Assembly hereby exempts from taxation the real property described in subsection B of the surviving spouse (i) of any member of the armed forces of the United States who died in the line of duty with a Line of Duty determination from the U.S. Department<\/span> of Defense, including the death of any such member that was the result of suicide, and (ii) who occupies the real property as his principal place of residence. However, no county, city, or town shall be liable for any interest on any refund due to the surviving spouse for taxes paid prior to the surviving spouse’s filing of the affidavit<\/span> or written statement required by § 58.1-3219.10<\/a>. If the surviving spouse acquires the property after January 1, 2015, then the exemption shall begin on the date of acquisition, and the previous owner may be entitled to a refund for a pro rata portion of real property taxes paid pursuant to § 58.1-3360<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Those dwellings in the locality with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year of a dwelling situated on property that is zoned as single family residential shall qualify for a total exemption from real property taxes under this article. If the value of a dwelling is in excess of the average assessed value as described in this subsection, then only that portion of the assessed value in excess of the average assessed value shall be subject to real property taxes, and the portion of the assessed value that is not in excess of the average assessed value shall be exempt from real property taxes. Single family homes, condominiums, town homes, manufactured homes as defined in § 46.2-100<\/a> whether or not the wheels and other equipment previously used for mobility have been removed, and other types of dwellings of surviving spouses, whether or not the land on which the single family home, condominium, town home, manufactured home, or other type of dwelling of a surviving spouse is located is owned by someone other than the surviving spouse, that (i) meet this requirement and (ii) are occupied by such persons as their principal place of residence shall qualify for the real property tax exemption. If the land on which the single family home, condominium, town home, manufactured home, or other type of dwelling is located is not owned by the surviving spouse, then the land is not exempt.\n\t\t\tFor purposes of determining whether a dwelling, or a portion of its value, is exempt from county and town real property taxes, the average assessed value shall be such average for all dwellings located within the county that are situated on property zoned as single family residential. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The surviving spouse of a member of the armed forces who died in the line of duty shall qualify for the exemption so long as the surviving spouse does not remarry. The exemption applies without any restriction on the spouse’s moving to a different principal place of residence. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> A county, city, or town shall provide for the exemption from real property taxes (i) the qualifying dwelling, or the portion of the value of such dwelling and land that qualifies for the exemption pursuant to subsection B, and (ii) except land not owned by the surviving spouse, the land, not exceeding one acre, upon which it is situated. However, if a county, city, or town provides for an exemption from or deferral of real property taxes of more than one acre of land pursuant to Article 2 (§ 58.1-3210<\/a> et seq.), then the county, city, or town shall also provide an exemption for the same number of acres pursuant to this section. A real property improvement other than a dwelling, including the land upon which such improvement is situated, made to such one acre or greater number of acres exempt from taxation pursuant to this subsection shall also be exempt from taxation so long as the principal use of the improvement is (i) to house or cover motor vehicles or household goods and personal effects as classified in subdivision A 14 of § 58.1-3503<\/a> and as listed in § 58.1-3504<\/a> and (ii) for other than a business purpose. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> For purposes of this exemption, real property of any surviving spouse of a member of the armed forces who died in the line of duty includes real property (i) held by a surviving spouse as a tenant for life, (ii) held in a revocable inter vivos trust over which the surviving spouse holds the power of revocation<\/span>, or (iii) held in an irrevocable trust under which the surviving spouse possesses a life estate or enjoys a continuing right of use or support. The term does not include any interest held under a leasehold or term of years. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> 1. In the event that (i) a surviving spouse is entitled to an exemption under this section by virtue of holding the property in any of the three ways set forth in subsection E and (ii) one or more other persons have an ownership interest in the property that permits them to occupy the property, then the tax exemption for the property that otherwise would have been provided shall be prorated by multiplying the amount of the exemption by a fraction that has 1 as a numerator and has as a denominator the total number of all people having an ownership interest that permits them to occupy the property. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> In the event that the principal residence is jointly owned by two or more individuals including the surviving spouse, and no person is entitled to the exemption under this section by virtue of holding the property in any of the three ways set forth in subsection E, then the exemption shall be prorated by multiplying the amount of the exemption by a fraction that has as a numerator the percentage of ownership interest in the dwelling held by the surviving spouse, and as a denominator, 100 percent. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPTION FROM TAXES ON PROPERTY OF SURVIVING SPOUSES OF MEMBERS OF THE ARMED\nFORCES WHO DIED IN THE LINE OF DUTY (\u00a7 58.1-3219.9)\n\nA. Pursuant to subdivision (b) of § 6-A of Article X of the Constitution of\nVirginia, and for tax years beginning on or after January 1, 2015, the General\nAssembly hereby exempts from taxation the real property described in subsection\nB of the surviving spouse (i) of any member of the armed forces of the United\nStates who died in the line of duty with a Line of Duty determination from the\nU.S. Department of Defense, including the death of any such member that was the\nresult of suicide, and (ii) who occupies the real property as his principal\nplace of residence. However, no county, city, or town shall be liable for any\ninterest on any refund due to the surviving spouse for taxes paid prior to the\nsurviving spouse’s filing of the affidavit or written statement required\nby § 58.1-3219.10. If the surviving spouse acquires the property after\nJanuary 1, 2015, then the exemption shall begin on the date of acquisition, and\nthe previous owner may be entitled to a refund for a pro rata portion of real\nproperty taxes paid pursuant to § 58.1-3360.\n\nB. Those dwellings in the locality with assessed values in the most recently\nended tax year that are not in excess of the average assessed value for such\nyear of a dwelling situated on property that is zoned as single family\nresidential shall qualify for a total exemption from real property taxes under\nthis article. If the value of a dwelling is in excess of the average assessed\nvalue as described in this subsection, then only that portion of the assessed\nvalue in excess of the average assessed value shall be subject to real property\ntaxes, and the portion of the assessed value that is not in excess of the\naverage assessed value shall be exempt from real property taxes. Single family\nhomes, condominiums, town homes, manufactured homes as defined in §\n46.2-100 whether or not the wheels and other equipment previously used for\nmobility have been removed, and other types of dwellings of surviving spouses,\nwhether or not the land on which the single family home, condominium, town home,\nmanufactured home, or other type of dwelling of a surviving spouse is located is\nowned by someone other than the surviving spouse, that (i) meet this requirement\nand (ii) are occupied by such persons as their principal place of residence\nshall qualify for the real property tax exemption. If the land on which the\nsingle family home, condominium, town home, manufactured home, or other type of\ndwelling is located is not owned by the surviving spouse, then the land is not\nexempt.\n\t\t\tFor purposes of determining whether a dwelling, or a portion of its value, is\nexempt from county and town real property taxes, the average assessed value\nshall be such average for all dwellings located within the county that are\nsituated on property zoned as single family residential.\n\nC. The surviving spouse of a member of the armed forces who died in the line of\nduty shall qualify for the exemption so long as the surviving spouse does not\nremarry. The exemption applies without any restriction on the spouse’s\nmoving to a different principal place of residence.\n\nD. A county, city, or town shall provide for the exemption from real property\ntaxes (i) the qualifying dwelling, or the portion of the value of such dwelling\nand land that qualifies for the exemption pursuant to subsection B, and (ii)\nexcept land not owned by the surviving spouse, the land, not exceeding one acre,\nupon which it is situated. However, if a county, city, or town provides for an\nexemption from or deferral of real property taxes of more than one acre of land\npursuant to Article 2 (§ 58.1-3210 et seq.), then the county, city, or town\nshall also provide an exemption for the same number of acres pursuant to this\nsection. A real property improvement other than a dwelling, including the land\nupon which such improvement is situated, made to such one acre or greater number\nof acres exempt from taxation pursuant to this subsection shall also be exempt\nfrom taxation so long as the principal use of the improvement is (i) to house or\ncover motor vehicles or household goods and personal effects as classified in\nsubdivision A 14 of § 58.1-3503 and as listed in § 58.1-3504 and (ii)\nfor other than a business purpose.\n\nE. For purposes of this exemption, real property of any surviving spouse of a\nmember of the armed forces who died in the line of duty includes real property\n(i) held by a surviving spouse as a tenant for life, (ii) held in a revocable\ninter vivos trust over which the surviving spouse holds the power of revocation,\nor (iii) held in an irrevocable trust under which the surviving spouse possesses\na life estate or enjoys a continuing right of use or support. The term does not\ninclude any interest held under a leasehold or term of years.\n\nF. 1. In the event that (i) a surviving spouse is entitled to an exemption\nunder this section by virtue of holding the property in any of the three ways\nset forth in subsection E and (ii) one or more other persons have an ownership\ninterest in the property that permits them to occupy the property, then the tax\nexemption for the property that otherwise would have been provided shall be\nprorated by multiplying the amount of the exemption by a fraction that has 1 as\na numerator and has as a denominator the total number of all people having an\nownership interest that permits them to occupy the property.\n\n 2. In the event that the principal residence is jointly owned by two or more\n individuals including the surviving spouse, and no person is entitled to the\n exemption under this section by virtue of holding the property in any of the\n three ways set forth in subsection E, then the exemption shall be prorated by\n multiplying the amount of the exemption by a fraction that has as a numerator\n the percentage of ownership interest in the dwelling held by the surviving\n spouse, and as a denominator, 100 percent.\n\nHISTORY: 2014, c. 757; 2015, c. 577; 2016, cc. 347, 349, 393, 485, 539; 2019,\ncc. 15, 801; 2024, c. 583; 2025, c. 486.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}