VirginiaSB82026 Regular SessionSenate

Real property tax; exemption surviving spouses of members of armed forces who died in line of duty.

Sponsored By: Bill DeSteph (Republican)

In Committee

Summary

Real property tax exemption; surviving spouses of members of the armed forces who died in the line of duty. Authorizes localities to provide, for tax years beginning on and after January 1, 2026, up to a total exemption from real property taxes for dwellings owned by surviving spouses of members of the armed forces that are situated on property zoned as single family residential. Under current law, a total exemption is only allowed for such dwellings with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year of a dwelling situated on property that is zoned as single family residential.

Finance and Appropriations

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Bill DeSteph

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 13 • No: 0

Senate vote 1/28/2026

Continued to 2027 in Finance and Appropriations

Yes: 13 • No: 0

Actions Timeline

  1. Continued to 2027 in Finance and Appropriations (13-Y 0-N)

    1/28/2026Senate
  2. Fiscal Impact statement From TAX (1/14/2026 8:23 pm)

    1/14/2026Senate
  3. Referred to Committee on Finance and Appropriations

    11/17/2025Senate
  4. Prefiled and ordered printed; Offered 01-14-2026 26100576D

    11/17/2025Senate

Bill Text

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