(b) Notwithstanding the provisions of Section 6, the General Assembly by general law, and within the restrictions and conditions prescribed therein, may exempt from taxation the real property of the surviving spouse of any member of the armed forces of the United States who died in the line of duty with a Line of Duty determination from the United States Department of Defense, who occupies the real property as his or her principal place of residence. The exemption under this subdivision shall cease if the surviving spouse remarries and shall not be claimed thereafter. This exemption applies regardless of whether the spouse was determined to have died in the line of duty prior to the effective date of this subdivision, but the exemption shall not be applicable for any period of time prior to the effective date. This exemption applies to the surviving spouse's principal place of residence without any restriction on the spouse's moving to a different principal place of residence and without any requirement that the spouse reside in the Commonwealth at the time of death of the member of the armed forces.
Art. X §6A | PROPERTY TAX EXEMPTION; CERTAIN VETERANS AND THEIR SURVIVING SPOUSES; SURVIVING SPOUSES OF SOLDIERS WHO DIED IN THE LINE OF DUTY
(b) Notwithstanding the provisions of Section 6, the General Assembly by general law, and within the restrictions and conditions prescribed therein, may exempt from taxation the real property of the surviving spouse of any member of the armed forces of the United States who died in the line of duty with a Line of Duty determination from the United States Department of Defense, who occupies the real property as his or her principal place of residence. The exemption under this subdivision shall cease if the surviving spouse remarries and shall not be claimed thereafter. This exemption applies regardless of whether the spouse was determined to have died in the line of duty prior to the effective date of this subdivision, but the exemption shall not be applicable for any period of time prior to the effective date. This exemption applies to the surviving spouse's principal place of residence without any restriction on the spouse's moving to a different principal place of residence and without any requirement that the spouse reside in the Commonwealth at the time of death of the member of the armed forces.
Notes
The amendment ratified November 4, 2014, and effective January 1, 2015 — In the heading of the section added "and surviving spouses of soldiers killed in action"; inserted the designation "(a)" at the beginning, and substituted "in this subdivision" for "in this section" in the last sentence of the paragraph; and added a new paragraph (b).
The amendment ratified November 6, 2018, and effective January 1, 2019 — In the heading of the section added "and their surviving spouses" after "veterans"; deleted "and continues to occupy the real property as his or her principal place of residence" and added "This exemption applies to the surviving spouse's principal place of residence without any restriction on the spouse's moving to a different principal place of residence" at the end of subsection (a).
The amendment ratified November 5, 2024, and effective January 1, 2025 — In subsection (b), changed "was killed in action as determined by" to "died in the line of duty with a Line of Duty determination from" in the first sentence and changed "killed in action" to "determined to have died in the line of duty" in the third sentence.
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Perhaps it'll [even] help you navigate through your state's administrative gauntlet. A gauntlet which might include – but not be limited to:
- State Agency Bribery;
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- State Agency Obstruction; and
- State Agency Self-Discrimination
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