Virginia Beach lawmakers are proposing legislation that would allow localities to administer a full real estate tax exemption for spouses of military members who died in the line of duty.
Virginia Sen. Aaron Rouse and Del. Michael Feggans, sponsors of the legislation, said the goal is to rectify an unintentional byproduct of the public referendum that passed in November. Under the referendum, surviving spouses in some cases would be eligible for only a partial rather than full exemption.
“I’m proud to carry this legislation to ensure that the surviving spouses of U.S. military members who died in the line of duty receive the full real estate tax exemptions they deserve,” Rouse said in a statement. “These families have already borne the heaviest of burdens, and it is our responsibility to ensure that we continue to support them.”
Lawmakers have made several changes regarding the matter in recent years.
In 2015, the General Assembly passed a partial exemption on real estate taxes for surviving spouses of military members who were killed in action — that is, during battle or at enemy hands. That did not include people who were killed in the line of duty, such as those who might have died in training or as a result of other causes associated with military duties. The exemption, which did not provide for locality input, applied up to the average assessed value of a single-family home, and anything over that would be taxed at the going rate, hence the term “partial.”
Then in 2022, the legislature passed a law that created a tax classification for surviving spouses of military members who died in the line of duty. That meant localities could set their own tax rate for qualifying surviving spouses. The Virginia Beach City Council set that rate at a millionth of a cent, so no bills were sent.
In the fall, Virginians overwhelmingly voted to pass a referendum that removed the distinction for surviving spouses of military members who were killed in action and died in the line of duty. Under the referendum, surviving spouses in both classes qualify for a partial, rather than a full, exemption on property taxes.
“Those that had previously received a benefit under the line of duty designation actually started losing some of their benefit because of the recent voter referendum,” said Phil Kellam, commissioner of the revenue in Virginia Beach. “I don’t think it was intentional, but it is one of those byproducts of that legislation.”
Kellam, whose job is to administer local tax laws, said the proposed change would impact just dozens of spouses. The property tax benefit to Virginia Beach is less than $250,000, he said.
Feggans is also proposing legislation that would expand the definition of “line of duty” to include military members who died by suicide. In Virginia, suicide is considered a criminal act, which means commissioners and the state are not allowed to use tax benefits for surviving spouses in those cases.
Feggans served 20 years in the Air Force as a health services management professional and helped determine whether military members died in the line of duty.
“I’ve been directly in the room, letting the families know the benefits they receive,” he said. “I’ve lost brothers in arms to suicide. It’s personal to me as well, but it’s the right thing to do.”
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