The surviving spouse of a member of the Armed Forces of the United States who was killed in action or who died in the line duty (as determined by the U.S. Department of Defense), may be eligible for a reduction in their real estate tax liability. 

The criteria to meet the eligibility for each respective program is listed below. 

The Fairfax County Department of Tax Administration (DTA) will review your application and contact you directly if more information is required. Otherwise, you will receive written certification once your application and exemption have been approved. If your real estate taxes are escrowed by a mortgage lender, you will need to send the lender a copy of the exemption certification.

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

The surviving spouse of a member of the U.S. Armed Forces who has been killed in action may be eligible for a full or partial exemption of real estate taxes for their principal residence and up to one acre of land. (Code of Virginia, Title 58.1, Chapter 32, Article 2.4, Exemption for Surviving Spouses of Members of the Armed Forces Killed in Action)

Qualifications:

• The death of the qualified service member occurred in combat as determined by the U.S. Department of Defense. 
• The property must be the principal residence of the surviving spouse. 
• The surviving spouse must hold ownership in the property solely as a tenant for life, in a revocable inter vivos trust over which the surviving spouse holds the power of revocation, or in an irrevocable trust under which the surviving spouse possesses a life estate or enjoys a continuing right of use or support.
  • The exemption does not apply to any other forms of trust, or any interest held under a leasehold or term of years. 
• The surviving spouse does not remarry. 

Required Documentation:

• A DD-1300 death certification, issued by the U.S. Department of Defense (DOD), or its successor agency, to confirm the date of death and indicating that the service member was killed in action as determined by the DOD. 
  • For purposes of this section, such determination of “killed in action” includes a determination by the DOD of “died of wounds received in action”. 
• Copy of the veteran's death certificate
• Copy of Marriage certificate
• Driver’s License or Identification Card
• Most recent Federal and State Income Tax Returns (financial figures may be redacted)

The exemption applies to a dwelling with an assessed value in the most recently ended tax year that does not exceed the countywide average assessed value for dwellings zoned as single family residential. If the assessed value of your dwelling exceeds the countywide average assessed value, you will receive a partial exemption. Land exceeding one-acre, certain structures not attached to the house, and service fees (i.e., refuse fee) are not eligible for exemption.

Eligible spouses for this tax exemption may also meet the eligibility for the Reclassification Program discussed below if they have a remaining tax liability on their dwelling.

Reclassification of Real Property for a Surviving Spouse of a Member of the U.S. Armed Forces who died in the Line of Duty

Effective January 1, 2022, the surviving spouse of a member of the U.S. Armed Forces who died in the line of duty may be eligible for a reclassification of their principal residence. Real property classified under this program would be taxed at the real property tax rate of $0.01 per $100 of assessed value. 

Qualifications:

• The death of the qualified service member occurred in the line of duty as determined by the U.S. Department of Defense.
  • The death cannot be the result of criminal conduct.
• The property must be the principal residence of the surviving spouse. 
• The surviving spouse must hold ownership in the property solely as a tenant for life, in a revocable inter vivos trust over which the surviving spouse holds the power of revocation, or in an irrevocable trust under which the surviving spouse possesses a life estate or enjoys a continuing right of use or support.
  • The reclassification does not apply to any other forms of trust, or any interest held under a leasehold or term of years. 
• The surviving spouse does not remarry.  

Required Documentation: 

• A DD-1300 death certification, issued by the U.S. Department of Defense (DOD), or its successor agency, to confirm the date of death and indicating that the service member was killed in the line of duty as determined by the DOD. 
• Copy of the veteran's death certificate
• Copy of Marriage certificate
• Driver’s License or Identification Card
• Most recent Federal and State Income Tax Returns (financial figures may be redacted)