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Tax Relief for Surving Spouses of Emergency Providers Killed in the Line of Duty

Tax Relief for Surving Spouses of Emergency Providers Killed in the Line of Duty


Tax Relief for the Surviving Spouses of Emergency Providers Killed in the Line of Duty

The Constitution of Virginia provides for an exemption of real estate taxes for the Surviving Spouses of Certain Emergency Services Providers.

§ 58.1-3219.14. Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty.

A. Pursuant to Article X, Section 6-B of the Constitution of Virginia, for tax years beginning on or after January 1, 2017, any county, city, or town may exempt from taxation the real property described in subsection B of the surviving spouse of any covered person who occupies the real property as his principal place of residence. If the covered person's death occurred on or prior to January 1, 2017, and the surviving spouse has a principal residence on January 1, 2017, eligible for the exemption under this section, then the exemption for the surviving spouse shall begin on January 1, 2017. If the covered person's death occurs after January 1, 2017, and the surviving spouse has a principal residence eligible for the exemption under this section on the date that such covered person dies, then the exemption for the surviving spouse shall begin on the date that such covered person dies. If the surviving spouse acquires the property after January 1, 2017, then the exemption shall begin on the date of acquisition, and the previous owner may be entitled to a refund for a prorata portion of real property taxes paid pursuant to § 58.1-3360. 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 § 58.1-3219.15.

C. The surviving spouse shall qualify for the exemption so long as the surviving spouse does not remarry and continues to occupy the real property as his principal place of residence. The exemption applies without any restriction on the spouse's moving to a different principal place of residence.

Documentation Required

  • Complete Application
  • Determination of the Comptroller or Virginia Retirement System pursuant to Virginia Code 58.1-3219.14(A)
  • Photo Identification
  • Proof of Residency (Utility Bill or Bank Statement)
  • Certificate of Marriage
  • Death Certificate
  • Authorization for Release of Information to Mortgage Companies (if applicable)


Forms

Commissioner of the Revenue

Darlene M Rowsey,  MCR (804) 722-8740
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