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)
You are not eligible for this tax exemption if you have remarried.
Required Documentation: (Exemption cannot be processed without this documentation)
- Form DD-1300 from the U.S. Department of Defense that verifies the service member was killed in action, (including the DOW designation) as determined by the DOD
- Copy of the veteran's death certificate
- Copy of Marriage certificate (must be dated before January 1, 2015)
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.
Taxes levied prior to January 1, 2015 are not eligible for exemption. Land exceeding one-acre, certain structures not attached to the house, refuse fees, and water fees are not eligible for exemption.
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.