COUNTY OF MONTGOMERY, VIRGINIA
SURVIVING SPOUSE BENEFIT
KILLED IN ACTION
Office of the Commissioner of the Revenue
755 Roanoke St, Suite 1A Christiansburg, VA 24073
Tel: (540) 382-5710 Fax: (540) 381-6838
Email: royalhp@montgomerycountyva.gov
Pursuant to Article X, Section 6-A, subdivision (b) of the Constitution of Virginia, the General Assembly exempted from real
estate taxation, the property which is the primary residence of the surviving spouse of a member of the Armed Forces who
was killed in action. The exemption is equal to the amount of tax due on the dwelling and up to one (1) acre of land. The
exemption may be a pro-rated exemption if the spouse is a partial owner.
The exemption will be given on the dwelling value up to the average assessed value of single family homes in the locality as of
December 31
st
of the previous tax year and the dwelling must be the principal place of residence.
Applications are accepted on a rolling basis. No revalidation is required. The surviving spouse must re-certify with a new
application if the primary residence changes. The spouse must notify the Commissioner of the Revenue of any remarriage.
To apply, complete the application and attach the required proof: a copy of the certification from the Department of Defense
and proof of marriage. Applications are accepted in person or by mail.
Please contact the Office of the Commissioner of the Revenue if you have any questions or if you need assistance with this
application. The office telephone number is 540-382-5710. Office hours are 9:00 am – 5:00 pm, Monday through Friday.
APPLICANT INFORMATION
OWNER NAME(S) ON DEED OR TAX BILL
PROPERTY ADDRESS (IF DIFFERENT FROM MAILING ADDRESS):
REAL ESTATE ACCOUNT NUMBER
CERTIFICATION STATEMENT
I declare, under penalties provided by law, that this certification has been examined by me and is true, correct and complete to
the best of my knowledge and belief.
Applicant’s Email Address: ______________________________________________________________
_________________________________________ ____________ _________________________
Signature of Applicant Date Signed Telephone Number
_________________________________________ ____________ _________________________
Signature of Witness Date Signed Telephone Number
The application will be returned if the applicant has not signed and/or the signature has not been witnessed by another
adult. If a person is signing with a Power of Attorney, please indicate this on the signature line and include a copy
of the Power of Attorney with the application.
Helen P. Royal, MCR
Master Commissioner
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