                                 CODE OF VIRGINIA

EXEMPTION FROM TAXES ON PROPERTY OF SURVIVING SPOUSES OF MEMBERS OF THE ARMED
FORCES WHO DIED IN THE LINE OF DUTY (§ 58.1-3219.9)

A. Pursuant to subdivision (b) of &#xA7; 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&#8217;s filing of the affidavit or written statement required
by &#xA7; 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 &#xA7; 58.1-3360.

B. 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 &#xA7;
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.
			For 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. 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&#8217;s
moving to a different principal place of residence.

D. 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 (&#xA7; 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 &#xA7; 58.1-3503 and as listed in &#xA7; 58.1-3504 and (ii)
for other than a business purpose.

E. 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.

F. 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.

   2. 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.

HISTORY: 2014, c. 757; 2015, c. 577; 2016, cc. 347, 349, 393, 485, 539; 2019,
cc. 15, 801; 2024, c. 583; 2025, c. 486.