§ 58.1-3219.9 Exemption from taxes on property of surviving spouses of members of the armed forces killed in action.
A. Pursuant to subdivision (b) of Section 6-A of Article X of the Constitution of Virginia, and for tax years beginning on or after January 1, 2015, the General Assembly hereby exempts from taxation the real property described in subsection B of the surviving spouse (i) of any member of the armed forces of the United States who was killed in action as determined by the United States Department of Defense and (ii) who occupies the real property as his principal place of residence.
C. The surviving spouse of a member of the armed forces killed in action shall qualify for the exemption so long as the surviving spouse does not remarry and continues to occupy the real property as his principal place of residence.
An application has to be filed with the Commissioner of the Revenue's Office along with the required proof stated below.
1. Department of Defense form DD 1300 (Report of Casualty)
2. Photo Identification
3. Proof of residency occupancy, such as a utility bill
4. Certificate of Marriage
5. Death certificate