Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty Application
Application Submittal Options
Exemption Restriction
According to Virginia Code § 58.1-3219.14(B), the exemption on the value of the dwelling is limited to the average assessed value in the most recently ended tax year. If the value of the dwelling is in excess of the average assessed value, then only that portion of the assessed value in excess of the average assessed value shall be subject to real property taxes.
According to Virginia Code §58.1-3219.14(D) the exemption only applies up to 10 acres. Additional acreage over 10 acres is eligible for exemption under this law.
Eligibility Requirements
- Applicant must own the real property for which exemption is sought. (Other owners would not disqualify the property but would reduce the exemption percentage.)
- Applicant must occupy property as principal residence.
- Applicant must provide documentation from the Virginia Retirement System certifying that the former spouse was killed in the Line of Duty.
- Applicant must complete and notarize accompanying affidavit provided by County of Albemarle certifying eligibility.
- Applicant must provide information on anyone, other than dependents of the applicant, who has an ownership interest. Give the person’s name, the nature of that person’s ownership interest, and the percentage of that person’s interest. An additional page may be necessary.
- Applicant only qualifies if they have not remarried.
The Average Assessed Dwelling Value for Tax Year 2024 (used for the 2025 Exemption) is $567,300.
For additional information please contact the Real Estate Office at 434-296-5856.