# Virginia SB8: Real property tax; exemption surviving spouses of members of armed forces who died in line of duty.

Virginia SB8, Real property tax; exemption surviving spouses of members of armed forces who died in line of duty., is a 2026 Regular Session Senate bill sponsored by Bill DeSteph (Republican); status in committee, last action 2026-01-28 (Continued to 2027 in Finance and Appropriations (13-Y 0-N)) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-SB8-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB8
- State: Virginia
- Session: 2026 Regular Session
- Title: Real property tax; exemption surviving spouses of members of armed forces who died in line of duty.
- Status: in committee
- Chamber: Senate
- Introduced: 2025-11-17
- Last action: 2026-01-28, Continued to 2027 in Finance and Appropriations (13-Y 0-N)
- Sponsor: Bill DeSteph (Republican)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 1 (13 yes, 0 no in all)
- Economic provisions PRIA read: 0

## 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.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Bill DeSteph (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-01-28 | Senate | Continued to 2027 in Finance and Appropriations | pass | 13 | 0 |   |

## Actions (4)

- 2026-01-28: Continued to 2027 in Finance and Appropriations (13-Y 0-N) (Senate)
- 2026-01-14: Fiscal Impact statement From TAX (1/14/2026 8:23 pm) (Senate)
- 2025-11-17: Referred to Committee on Finance and Appropriations (Senate)
- 2025-11-17: Prefiled and ordered printed; Offered 01-14-2026 26100576D (Senate)

## Bill text

- Introduced, 2025-11-17: [HTML](https://lis.blob.core.windows.net/files/1081253.HTML), [PDF](https://lis.blob.core.windows.net/files/1081252.PDF)

## Related bills

- HB5: Employment; paid sick leave, civil penalties. (signed)
- SB199: Employment; paid sick leave, civil penalties. (signed)
- HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with rental agreement. (signed)
- HB1393: Electric utilities; pilot program for energy assistance and weatherization for certain individuals. (signed)
- HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, termination by landlord. (signed)
- HB675: Protection of employees; coercion or threat based on immigration status, civil penalty. (signed)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1081253.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1081252.PDF)

## Related
- [HB5: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-HB5-2026)
- [SB199: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-SB199-2026)
- [HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with…](https://policyrisk.com/state-bill/VA-HB95-2026)
- [HB1393: Electric utilities; pilot program for energy assistance and weatherization for…](https://policyrisk.com/state-bill/VA-HB1393-2026)
- [HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, terminat…](https://policyrisk.com/state-bill/VA-HB834-2026)
- [HB675: Protection of employees; coercion or threat based on immigration status, civil…](https://policyrisk.com/state-bill/VA-HB675-2026)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB8-2026 (as of 2026-10-11).