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Qualifications

  • Must be the surviving spouse (i) of certain persons killed in the line of duty (see "Covered Person" below)and (ii) must occupy the real property as his/her principal place of residence.
  • "Covered Person" means any person set forth in the definition of "deceased person" in VA Code §9.1-400 whose beneficiary, as defined in §9.1-400, is entitled to receive benefits under §9.1-402, as determined by the Comptroller prior to July 1, 2017, or as determined by the Virginia Retirement System on and after July 1, 2017.
  • Dwellings situated on property that is zoned as single family residential with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year qualify for a total exemption from real property taxes.
  • If the value of a dwelling is in excess of the average assessed value as described below, then only the portion of the assessed value that is not in excess of the average assessed value is exempt from real property taxes -- the portion in excess of the average assessed value will be subject to real property taxes.
  • The average assessed value is the average for all dwellings located in the County that are situated on property zoned as single family residential.
  • Single family homes, condominiums, town homes, manufactured homes as defined in §46.2-100 of the Code of Virginia, 1950, as amended, whether or not the wheels and other equipment previously used for mobility have been removed, and other types of dwellings of surviving spouses that (i) meet this requirement and (ii) are occupied by such persons as their principal place of residence qualify for the real property tax exemption.
  • Surviving spouse qualifies for exemption so long as he/she does not remarry and continues to occupy the real property as his/her principal place of residence. The exemption applies without any restriction to the spouse’s moving to a different principal place of residence.
  • The County provides for the exemption for the qualifying dwelling and the land, not exceeding one acre, upon which it is situated. 
  • Real property of a surviving spouse includes real property:
    • held by a surviving spouse as a tenant for life,
    • held in a revocable inter vivos trust over which the surviving spouse holds the power of revocation, or
    • held in an irrevocable trust under which the surviving spouse possesses a life estate or enjoys a continuing right of use or support. The term does not include any interest held under a leasehold or term of years.
  • A specific formula applies to determine the amount of exemption if one or more other persons have an ownership interest in the real property.
  • A surviving spouses who otherwise qualifies for the exemption but is residing in a hospital, nursing home, convalescent home, or other facility for extended periods of time continues to qualify if the sole dwelling is not used by or leased to others for consideration.

 

Required Documentation to be submitted to Frederick County Commissioner of the Revenue's Office

  • Completed Frederick County COR Application Form
  • Documentation (1) evidencing the determination of the Comptroller or the Virginia Retirement System, (2) evidencing that you are the Surviving Spouse of the covered person, and (3) evidencing the date that the covered person died.

Re-Apply/Reporting

  • Surviving spouses are required to refile the information only if the surviving spouse's principal place of residence changes.
  • Surviving spouses must report to the Commissioner of the Revenue if remarrying.
Forms
Application for Surviving Spouses of Certain Persons Killed in Line of Duty