# Virginia SB900: Real property tax; exemption surviving spouses of members of armed forces who died in line of duty.

Virginia SB900, Real property tax; exemption surviving spouses of members of armed forces who died in line of duty., is a 2025 Regular Session Senate bill sponsored by Bill DeSteph (Republican); status failed, last action 2025-02-05 (Left in Finance and Appropriations) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-SB900-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB900
- State: Virginia
- Session: 2025 Regular Session
- Title: Real property tax; exemption surviving spouses of members of armed forces who died in line of duty.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-05
- Last action: 2025-02-05, Left in Finance and Appropriations
- Sponsor: Bill DeSteph (Republican)
- Cosponsors: 0
- Touches household money: no
- 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 by ordinance to provide a total exemption from real property taxes regardless of assessed value beginning in taxable year 2025. Under current law, a total exemption is only allowed for those dwellings in the locality 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

## Actions (4)

- 2025-02-05: Left in Finance and Appropriations (Senate)
- 2025-01-21: Impact statement from TAX (SB900) (Senate)
- 2025-01-05: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-05: Prefiled and ordered printed; Offered 01-08-2025 25102345D (Senate)

## Bill text

- Introduced, 2025-01-05: [HTML](https://lis.blob.core.windows.net/files/1013754.HTML), [PDF](https://lis.blob.core.windows.net/files/1013753.PDF)

## Related bills

- HR671: Commending JR's Auto Care. (adopted)
- SB941: Robbery; use of air or gas operated weapon, etc., penalty. (failed)
- HB1746: Public safety officer; definition. (failed)
- HB1600: Budget Bill. (failed)
- SB1449: Data centers; site assessment for high energy use facility. (failed)
- HB1609: Essential health benefits benchmark plan; Commission to consider coverage for infertility treatment. (to governor)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1013754.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1013753.PDF)

## Related
- [HR671: Commending JR's Auto Care.](https://policyrisk.com/state-bill/VA-HR671-2025)
- [SB941: Robbery; use of air or gas operated weapon, etc., penalty.](https://policyrisk.com/state-bill/VA-SB941-2025)
- [HB1746: Public safety officer; definition.](https://policyrisk.com/state-bill/VA-HB1746-2025)
- [HB1600: Budget Bill.](https://policyrisk.com/state-bill/VA-HB1600-2025)
- [SB1449: Data centers; site assessment for high energy use facility.](https://policyrisk.com/state-bill/VA-SB1449-2025)
- [HB1609: Essential health benefits benchmark plan; Commission to consider coverage for i…](https://policyrisk.com/state-bill/VA-HB1609-2025)
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- [Virginia state hub](https://policyrisk.com/states/virginia)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB900-2025 (as of 2026-10-17).