Surviving Spouse Tax Exemptions

Real Estate Tax Exemption for Surviving Spouse of 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 is effective for tax years beginning on or after January 1, 2015.

The City of Chesapeake's tax year begins July 1st of each year. Therefore, the exemption of real estate taxes for qualified applicants is effective on or after July 1, 2015. The beginning date of an exemption is determined by the date the member of the armed forces was killed in action and/or the date the surviving spouse acquired the property.

A qualified applicant must be the surviving spouse of a member of the United States armed forces who was killed in action, must own and occupy the real property as his/her principal place of residence and has not remarried.

In accordance with state law, the level of exemption for which one may be eligible is calculated based on two factors - 1) legal ownership of the residence and 2) the assessed value of the applicant's dwelling (less the value of the land) as it compares to the City's average assessed value as of the most recently ended tax year, for such dwellings situated on property and that is zoned as single family, residential.

To apply for this exemption, review the Eligibility Requirements and file an Application Form (PDF) with the Commissioner of the Revenue's Office.

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Surviving Public Safety Spouse Real Estate Tax Exemption

On June 28, 2017, the City of Chesapeake approved legislation to provide for an exemption of real estate taxes for the surviving spouse of a member of the Virginia Line of Duty Act (LODA) who was killed in the line of duty. Eligible members of the LODA include state and local government employees including, but not limited to, law enforcement officers, firefighters and emergency medical services personnel.

To apply for this real estate tax exemption, please see the following links for the eligibility information and the application and instructions.

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