Virginia · Property tax exemptions for surviving spouses · Updated Oct 2026
Virginia property tax exemptions for surviving spouses (2026)
Every statewide property tax break in Virginia that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in Virginia is the Exemption for Surviving Spouses of Armed Forces Members Who Died in the Line of Duty. Your home is fully exempt up to the average assessed value of single-family homes in your locality; only value above that average is taxed.
Worth
Full exemption
Income limit
None listed in our sources
Deadline
No statewide deadline; no interest is paid on refunds for taxes paid before you file.
Some amounts depend on where you live. In Virginia, some of these breaks or their amounts are set or adjusted by your county, city or town, as each exemption below explains. Ask your local assessor for the figure that applies to your home.
Property tax breaks for surviving spouses in Virginia
Surviving spouses
Exemption for Surviving Spouses of Armed Forces Members Who Died in the Line of Duty
Your home is fully exempt up to the average assessed value of single-family homes in your locality; only value above that average is taxed. Covers the home and up to one acre.
Who qualifies
The surviving spouse of a U.S. armed forces member who died in the line of duty (with a Department of Defense Line of Duty determination, including suicide), who lives in the home as a principal residence and has not remarried. It moves with you to a new home.
How to apply
File the affidavit with your local Commissioner of the Revenue, with the Department of Defense line-of-duty documentation.
Deadline
No statewide deadline; no interest is paid on refunds for taxes paid before you file.
Exemption for Surviving Spouses of First Responders Killed in the Line of Duty (local option)
Where your locality offers it, your home is fully exempt up to the average assessed value of single-family homes in the locality; value above that is taxed. Fairfax County offers it.
Who qualifies
The surviving spouse of a law enforcement officer, firefighter, rescue squad member or other covered person killed in the line of duty, who lives in the home and has not remarried.
How to apply
Apply to your local Commissioner of the Revenue or tax office.
Deadline
Set locally.
Renewal
One-time; ends if you remarry.
Law
Va. Code §58.1-3219.13 to §58.1-3219.15; Va. Const. art. X, §6-B
Your home and up to one acre of land (more if your locality allows more for seniors) are fully exempt from real estate tax.
For surviving spouses: The surviving spouse keeps the exemption if the veteran died on or after January 1, 2011 and the spouse does not remarry, even after moving to another home in Virginia.
Who qualifies
A veteran rated by the VA as 100% service-connected, permanent and total disability, who lives in the home as a principal residence (Va. Code §58.1-3219.5(A)). Fairfax County says it also accepts veterans with a permanent and total rating below 100% who are paid at the 100% rate because of individual unemployability; the statute does not mention individual unemployability, so ask your locality. The surviving spouse keeps the exemption if the veteran died on or after January 1, 2011 and the spouse does not remarry, even after moving to another home in Virginia.
How to apply
File your locality's affidavit or written statement with the Commissioner of the Revenue (or designated office). Attach the VA Summary of Benefits letter showing a 100% service-connected, permanent and total disability. You can apply before buying a home with a purchase agreement; the locality must answer within 20 business days.
Deadline
No statewide deadline; the exemption starts on the date of the VA rating if you already own the home, but localities do not pay interest on refunds for taxes paid before you file.
Renewal
One-time; refile only if your principal residence changes.
File your locality's affidavit or written statement with the Commissioner of the Revenue (or designated office).
Attach the VA Summary of Benefits letter showing a 100% service-connected, permanent and total disability.
You can apply before buying a home with a purchase agreement; the locality must answer within 20 business days.
Deadline: No statewide deadline; the exemption starts on the date of the VA rating if you already own the home, but localities do not pay interest on refunds for taxes paid before you file.
Renewal: One-time; refile only if your principal residence changes.
Savings estimate for Virginia
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for Virginia
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
Document checklist for Virginia
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about surviving spouses property tax breaks in Virginia
Who qualifies for property tax breaks for surviving spouses in Virginia?
Exemption for Surviving Spouses of Armed Forces Members Who Died in the Line of Duty: The surviving spouse of a U.S. armed forces member who died in the line of duty (with a Department of Defense Line of Duty determination, including suicide), who lives in the home as a principal residence and has not remarried. It moves with you to a new home. Exemption for Surviving Spouses of First Responders Killed in the Line of Duty (local option): The surviving spouse of a law enforcement officer, firefighter, rescue squad member or other covered person killed in the line of duty, who lives in the home and has not remarried. Real Estate Tax Exemption for Disabled Veterans: A veteran rated by the VA as 100% service-connected, permanent and total disability, who lives in the home as a principal residence (Va. Code §58.1-3219.5(A)).
Is there an income limit for surviving spouses' property tax breaks in Virginia?
Our sources list no income limit for any of these breaks.
When is the deadline for surviving spouses to apply in Virginia?
Exemption for Surviving Spouses of Armed Forces Members Who Died in the Line of Duty: No statewide deadline; no interest is paid on refunds for taxes paid before you file. Exemption for Surviving Spouses of First Responders Killed in the Line of Duty (local option): Set locally. Real Estate Tax Exemption for Disabled Veterans: No statewide deadline; the exemption starts on the date of the VA rating if you already own the home, but localities do not pay interest on refunds for taxes paid before you file.
Do surviving spouses have to reapply every year in Virginia?
Exemption for Surviving Spouses of Armed Forces Members Who Died in the Line of Duty: One-time; ends if you remarry. Exemption for Surviving Spouses of First Responders Killed in the Line of Duty (local option): One-time; ends if you remarry. Real Estate Tax Exemption for Disabled Veterans: One-time; refile only if your principal residence changes.
Where do surviving spouses apply for property tax breaks in Virginia?
Each county and city runs its own program. You apply to your local Commissioner of the Revenue, or in some places the Department of Tax Administration or Real Estate Assessor's office (in Fairfax County, the Department of Tax Administration's Tax Relief Office). For the Exemption for Surviving Spouses of Armed Forces Members Who Died in the Line of Duty: File the affidavit with your local Commissioner of the Revenue, with the Department of Defense line-of-duty documentation.