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

Important Temporary Change DUE TO COVID-19:

The Commissioner of the Revenue's Office is open to the public; however, we strongly encourage citizens to conduct business by mail, email, fax, phone or dropbox at one of our four office locations. Please call 757-382-6698 to determine if coming into the office is necessary.

Real Estate Tax Exemption for Surviving Spouse of U.S. Armed Forces Member Killed in Action Applications, which normally require a notarization by a Commissioner of the Revenue's Office employee, can temporarily be submitted with a third party notarization or without a notarization.

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 1^st 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 with the Commissioner of the Revenue's Office. Links to these documents are provided below.

Resources:

• Eligibility Requirements
• Instructions and Application Form

Office Location:	Phone:
Great Bridge / City Hall	757-382-6455
Deep Creek Satellite Office	757-382-3650
South Norfolk Satellite Office	757-545-8154
Western Branch Satellite Office	757-488-5348