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Board adopts state-mandated expansion of real-property tax exemption for surviving spouses of line-of-duty deaths
Summary
Following a public hearing, Accomack supervisors adopted an amendment to county code to implement a state law expanding the real-property tax exemption for surviving spouses of U.S. armed forces members who died in the line of duty, retroactive to tax years beginning in 2015.
Accomack County supervisors held a public hearing Feb. 26 and adopted an amendment to county code Chapter 82 to implement a state change expanding a real-property tax exemption for the surviving spouses of U.S. armed forces members.
County staff said the amendment was required by changes to the Code of Virginia (referenced in staff remarks as Va. Code §58.1-3219.9) that broaden the exemption from surviving spouses of service members killed in action to surviving spouses of service members who died in the line of duty, provided a Department of Defense line-of-duty determination is issued, the service member did not die as a result of criminal conduct, the surviving spouse occupies the property as a principal residence and the surviving spouse has not remarried.
Staff noted the newly expanded exemption is retroactive to tax years beginning in 2015. Refunds are available once a required affidavit or written statement is filed with the Commissioner of the Revenue; interest on any refund does not begin to accrue until that filing is submitted, staff said.
Supervisor Jeff Parks moved to accept the proposed amendment as presented; the motion passed unanimously on a voice vote of the five supervisors present.
