VIRGINIA POLITICIANS CONSIDER REAL ESTATE TAX EXEMPTIONS FOR SURVIVING MILITARY SPOUSES

When service members die, there are surviving spouses who may be exempt from real estate taxes; however, due to legislation in Virginia, some who may qualify for these benefits will receive only a partial amount. The issue has come to light recently after years of working to further help the military community. Now, officials are looking to do even more so that surviving spouses won’t get the short end of the stick.

Virginia Property Tax Exemption Not Available to All Surviving Spouses

Under Title 58.1, Chapter 32, Article 2.4, surviving spouses of military members who were killed in action receive real estate exceptions; however, there is legislation from Virginia Senators that could help expand these benefits.

Virginia Senator Aaron Rouse and Delegate Michael Feggans are sponsoring legislation that will help improve the situation within Old Dominion prohibiting certain surviving spouses from accessing benefits.

A public referendum passed in November 2024 won’t allow a full property tax exemption for surviving spouses if the qualifying military member is killed but not in action. Under these circumstances, there is only a partial exemption available.

“I’m proud to carry this legislation to ensure that the surviving spouses of U.S. military members who died in the line of duty receive the full real estate tax exemptions they deserve. These families have already borne the heaviest of burdens, and it is our responsibility to ensure that we continue to support them,” said Sen. Rouse.

Evolving Legislation

Working to try and provide surviving spouses with more benefits involving property taxes is not a new concept.

In 2015, the General Assembly approved a partial tax exemption for spouses of military members who died during battle or at enemy hands.

However, this did not cover those who died during training or from other military-related causes.

The exemption applied only up to the average value of a single-family home, with taxes still owed on any amount over that.

In 2022, a new law was passed allowing local governments to set their own tax rates for spouses of military members who died in the line of duty.

Furthermore, Virginia Beach set their rate so low that no bills were sent out, but later that year, a referendum was passed to remove the distinction between those killed in action and those who died in the line of duty.

Now, surviving spouses from both groups qualify for a partial property tax exemption and lawmakers are working to remove potential issues for the community so that the exception would be available regardless.

“Those that had previously received a benefit under the line of duty designation actually started losing some of their (benefits) because of the recent voter referendum. I don’t think it was intentional, but it is one of those byproducts of that legislation,” said Phil Kellam, Virginia Beach’s Commissioner of the Revenue.

The Effects on Virginia Beach

As the Commissioner of the Revenue, Kellam makes sure local tax laws are applied and in order.

According to him, the property tax benefit for surviving spouses is under $250,000; however, this would affect dozens of spouses in the area.

Additionally, the legislation from Feggans would help expand benefits for a death in the line of duty by including military members who have committed suicide.

As it stands, because suicide is a criminal act, tax benefits for surviving spouses are excluded by the state.

Virginia Property Tax Exemption for Surviving Spouses and the Hope for Common Sense

Every year, qualifying surviving spouses have the option to request an exemption for their property taxes, yet current conditions are complicating the situation.

The good news is that there are already steps being taken to help with potential problems by only allotting partial exemptions and hopefully, such a common sense approach will be successful and help the military community moving forward.

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