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Charlotte County adopts property tax exemption for surviving spouses of certain line-of-duty deaths
Summary
The Board approved an ordinance adding Article V (Sections 66-120—66-126) to the county tax code, allowing qualifying surviving spouses of certain line-of-duty deaths to claim a real property tax exemption with specific eligibility, proration and application rules; the change applies for tax years beginning July 1, 2022.
CHARLOTTE COUNTY, Va. — The Charlotte County Board of Supervisors on March 13 adopted an ordinance creating a real property tax exemption for surviving spouses of certain persons killed in the line of duty.
The ordinance, added as Article V (Sections 66-120 through 66-126) to Chapter 66 (Taxation), implements exemptions pursuant to Virginia Code §58.1-3219.14 and related state provisions. Under the ordinance, dwellings with assessed values at or below the county’s average assessed value for single-family residential properties qualify for full exemption; if a dwelling’s assessed value exceeds the average, only the excess is taxable. The exemption applies to qualifying surviving spouses who occupy the property as their principal residence and survives so long as the spouse does not remarry; prorations apply where multiple owners reside or hold interests permitting occupancy.
Key administrative provisions require a surviving spouse to file an affidavit with the Commissioner of the Revenue on county-provided forms, provide documentation that they are the surviving spouse of a covered person and show the date of death. The ordinance defines covered persons consistent with Virginia Code cross-references and provides that the county will not be responsible for interest on refunds for taxes paid prior to filing when refunds are authorized by statute.
Supervisor Hazel Bowman Smith moved for adoption; Supervisor Garland H. Hamlett Jr. seconded. The ordinance was adopted on unanimous roll-call vote.
The ordinance also clarifies that land on which a qualifying dwelling sits is exempt only if the land is owned by the surviving spouse and limits the exempt acreage to one acre for the qualifying dwelling, with narrow exceptions for certain noncommercial improvements.
