Surviving Spouses of U.S. Armed Forces Members Killed in the Line of Duty

As authorized under Virginia Code Section 58.1-3228.2, Loudoun has established an alternative tax rate on the residence owned by certain surviving spouses of U.S. Armed Forces members killed in the line of duty. The alternative tax rate of $0.01/$100 of assessed value is effective January 1, 2022, and can be granted retroactively.

The alternative tax rate is provided on an annual basis and must be requested by the surviving spouse. The alternative rate is effective January 1, 2022, if the Armed Forces member passed away prior to that date and the property is owned by the Surviving Spouse prior to the date the spouse passed away.

The alternative rate will be effective January 1 the year following the date of death of the Armed Forces member or January 1 the year following the date the property was purchased by the Surviving Spouse.

 The alternative tax rate will cease the following January 1 if:

• The qualifying property is no longer solely owned by the Surviving Spouse.
• The qualifying property ceases to be the Surviving Spouse’s principal residence.
• The Surviving Spouse remarries.
• The Surviving Spouse passes away.

Requirements for the Alternative Real Property Tax Rate for Surviving Spouses

Killed in Line of Duty

The United States Department of Defense must have determined the United States Armed Forces Member was killed in the line of duty, where such death was not the result of criminal conduct.

Property Ownership

The property must be owned solely by the Surviving Spouse requesting the alternative tax rate.

Use/Occupancy

The property must be occupied as the principal residence of the Surviving Spouse.

How to Apply

If you believe you qualify for the alternative real property tax rate for Surviving Spouses, you may download the application below, or email our office or call (703) 737-8557 to request an application.

• Complete the Loudoun County Request for Alternative Real Property Tax Rate.
• Provide a copy of the United States Department of Defense Form DD 1300 with the first request for exemption. To request a copy of the DD 1300, submit Standard Form 180 to the National Archives.
• Report any change in ownership, occupancy or marital status on the certification form that will be mailed to property owners annually.
• Submit a new application if the Surviving Spouse’s principal residence changes.

 For assistance, contact the Office of the Commissioner of the Revenue at [email protected] or (703) 737-8557.  We will provide physical or sensory accommodations for individuals to utilize this program.