City of Chesapeake Virginia
  • Contact Us
  • Subscribe
  • A-Z Index
  • My Chesapeake
Advanced >>
  • Residents
    • A-Z Citizen's Guide
    • Adopt a Pet
    • Boards & Commissions
    • Bulk Trash Collection
    • City Employment
    • City Services – Request
    • Communities
      • South Norfolk
    • Events Planning
    • Farmers Market
    • Fine Arts
    • Flooding
    • Human Services
      • Adult Protective Services
      • Child Protective Services
      • Licensed Child Care
      • Parent and Youth Resources
    • Library
    • Geographic Information Systems (GIS)
      • Maps Gallery
      • Property QuickSearch
    • Mosquito Control Commission
    • New Residents
    • Parks, Recreation and Tourism
    • Public Schools
    • Real Estate Assessments
    • Senior Citizens
    • Sister Cities of Chesapeake
    • Welcome to Chesapeake
    • Chesapeake Television
      • Watch Live!
      • On Demand Video
      • Program Schedule

  • Visitors
    • Visiting Chesapeake?
      • Official Visitor Center
      • Chesapeake Tourism
      • Climate and Weather
      • History of Chesapeake
    • Chesapeake Expressway
    • City Activities and Info
      • City Calendar of Events
      • Parks, Recreation and Tourism
      • Library
      • Directions to City Facilities
    • Communities
      • South Norfolk
    • Attractions
      • Arboretum
      • City Park
      • Deep Creek Park
      • Dismal Swamp Canal Trail
      • Fun Forest
      • Northwest River Park
      • Oak Grove Lake Park
      • Planetarium
      • Great Bridge Battlefield & Waterways History Foundation

  • Business
    • Resources for New and Relocating Businesses
      • Economic Development
      • Opening a New Business
      • New Business Listing
      • Tenant Build-Outs
      • Development Review Process in Chesapeake
    • Doing Business with the City
      • Process
      • Bids and RFPs
    • Development, Land Use & Construction
      • Comprehensive Guide
    • Resources
      • Building Permits and Inspections Information
      • Forms and Permits List
      • Get Your Permit Online
      • Public Facilities Manual (PFM)
      • GIS: Geospatial Data
    • Departments
      • Commissioner of the Revenue
      • Development & Permits
      • Economic Development
      • Health Department
      • Planning
      • Public Utilities
      • Public Works
      • Treasurer

  • Government
    • Welcome to Chesapeake
    • City Council
      • Meetings
      • Members & Mayor
      • Upcoming Agenda
      • Previous Meeting Agendas, Videos & Minutes
      • City Clerk's Office
      • Watch Meeting Live
    • Freedom of Information Act (FOIA)
    • Boards and Commissions
    • City Departments
    • City Budget
      • Operating & Capital Improvement Budgets
    • Constitutional Offices
      • Clerk of the Circuit Court
      • Commissioner of the Revenue
      • Commonwealth's Attorney
      • Sheriff
      • Treasurer
    • City Manager
    • Animal Services
    • Fire
    • Human Resources
    • Human Services
    • Public Schools
    • Real Estate Assessor
    • Planning Dept
    • Public Works
    • Public Utilities
    • Police
    • Voter Registrar

  • Online Services
    • Request a Service Online
    • Bulk Trash Collection
    • City Forms & Applications
    • Online Payments
      • Treasurer's Payment Center
      • Income Tax Return Information
    • Public Library
      • Library Card Application
      • Meeting Rooms
    • Submit a FOIA Request
    • Parks and Recreation Online Class Registration
    • Property Information
      • Real Estate Property Information Search
      • Property Quick Search
      • GIS Map Gallery
      • School Zone Lookup
      • Outstanding Real Estate Taxes & Fees Information
    • City Employment
    • Voting
      • Where do I vote?
      • Who is my Legislator?
    • Construction
      • Apply for a Permit
      • Inspection Results
      • Request an Inspection
    • Public Safety
      • File a Police Crime Report
      • Interactive Crime Map

I Want To
  • Open a Business
  • Pay My Taxes
  • Have a Yard Sale
This Section
  • Commissioner of the Revenue Home
  • Customer Service Survey
  • Important Tax Dates
  • Local Tax Rates
  • Forms
    • Personal Property Taxes
    • Business Taxes
    • Real Estate Tax Relief
  • Real Estate Tax Relief
    • Basic Requirements
    • Frequently Asked Questions
    • Tax Relief Forms
  • Disabled Veterans Real Estate Tax Exemption
  • Surviving Military Spouse Real Estate Tax Exemption
    • Eligibility Requirements
  • Surviving Public Safety Spouse Real Estate Tax Exemption
  • Business Services
    • Opening/Operating a Business - Tax & Licensing
      • Guide to Opening and Operating a New Business
      • Registration and State Licensing
      • Requirements
      • Federal Taxes
      • Virginia Taxes
      • Business License Tax
      • Personal Property Taxes
      • Miscellaneous Local Taxes
      • Real Estate Taxes
    • Business Information Sources
    • FAQS
    • New Business Listings
    • Business Tax Forms
  • Vehicle Services
    • DMV Services
    • Car Tax Relief
    • Personal Property Tax
    • Personal Property Forms
  • State Income Tax
  • Garage/Yard Sales
  • Contact Us
  • Locations & Directions
  • Commissioner of the Revenue Calendar
  • Public Notices
share
print
 > City of Chesapeake, Virginia > Government > City Agencies, Departments, and Offices > Departments > Commissioner of the Revenue,
Frank King
 > Real Estate Tax Exemption for Surviving Spouse of U.S. Armed Forces Member Killed in Action > Real Estate Tax Exemption Eligibility for Surviving Spouse of a U.S. Armed Forces Member Killed in Action

Real Estate Tax Exemption Eligibility for Surviving Spouse of a U.S. Armed Forces Member Killed in Action


On March 23, 2015, legislation was approved by the Virginia General Assembly providing for an exemption of real estate taxes for the surviving spouse of a member of the United States armed forces who was killed in action as determined by the United States Department of Defense. The legislation for the tax exemption became effective July 1, 2015 for surviving spouses of service members killed in action that have not remarried and own a single family residence which they occupy as their principal place of residence.

The beginning date of an exemption for a qualified applicant is determined from the date the member of the armed forces was killed in action and the date the surviving spouse acquired his/her principal residence. The beginning date of the exemption shall be as early as July 1, 2015.

  • If the member of the armed forces was killed before July 1, 2015 and the surviving spouse owned a qualified residence as of the date of death and continues to occupy the residence, the tax exemption shall begin as early as July 1, 2015.

  • If the member of the armed forces was killed in action on or after July 1, 2015 and the surviving spouse owns and occupies a qualified residence as of the date of death, the exemption shall begin as early as the date the member of the armed forces was killed in action.

  • If the surviving spouse acquires and occupies a qualified residence after the member of the armed forces was killed in action and after July 1, 2015, the exemption shall begin as early as the date of acquisition.

Dwellings (the home excluding the land) with assessed values that are not in excess of the City's average assessed value as of the most recently ended tax year for dwellings situated on property and zoned as single family residential, shall qualify for the exemption of real estate taxes. If the value of a dwelling exceeds the City's average assessed value, only that portion of the dwelling's value in excess of the City's average value shall be taxable and the portion of the dwelling's value that is not in excess of the City's average shall qualify. The exemption shall apply to the assessed value of the dwelling not in excess of the City's average assessed value and up to three acres upon which the dwelling is situated.

This exemption applies to real property (i) held by a qualified surviving spouse as a tenant for life, (ii) held in a revocable 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. In the event the real property is jointly owned with another person who is ineligible, then the exemption shall be prorated.

A surviving spouse of a member of the United States armed forces killed in action shall qualify for the exemption so long as he/she has not remarried and continues to occupy the property as his/her principal place of residence. Before applying for the exemption, a surviving spouse must obtain a Report of Casualty (DD1300 Form) from the United States Department of Defense which verifies the deceased spouse was an active member of the United States armed forces and was killed in action (as determined by the U.S. Department of Defense).

Generally, applying for this exemption is a one-time process unless there is a change in the surviving spouse's principal place of residence. Additional documentation and/or information may be required to reaffirm an applicant's eligibility for continual exemption. An applicant must report any change in residency, ownership of the residence, marital status, and/or other information that relates to this exemption.

An application form and other required documentation are to be filed with the Commissioner of the Revenue's Office. If you have any questions, please call 757-382-6455.

 
City of Chesapeake Virginia

City Hall Address:
306 Cedar Road
Chesapeake, VA 23322
Blue Heron
Connect with Us Connect with Us
  • Facebook
  • Twitter
  • YouTube
  • Chesapeake Television
  • All Social Media Sites
  • Email and RSS Notifications
  • Chesapeake Alert
  • Other City of Chesapeake Websites
QuickLinks QuickLinks
  • Request a City Service
  • Contact Us
  • News Room
  • Calendar
  • WCTV Chesapeake Television
  • Virginia Freedom of Information Act (FOIA)
Policies Policies
  • Privacy Policy
  • Accessibility

© Copyright 1996 - 2018 • City of Chesapeake • All rights reserved