Prince William County Line of Duty Surviving Spouse Exemption Amount

The Commonwealth exemption for the surviving spouse of a member of the armed forces who died in the line of duty is capped at each locality's average assessed value of a single-family dwelling. Prince William's 2026 brochure prints that figure as $607,800. When the home sits on one acre or less, a total assessed value of $607,800 or less is completely exempt, and above that only the portion over $607,800 is taxed. When the parcel is larger than one acre, the county compares the home and one acre against $607,800, and the extra acreage is taxed either way. Prince William also relieves the county solid waste fee for a qualifying spouse. There is no income or net-worth test. The county asks for Department of Defense documentation of the date the member died in the line of duty, and the spouse must not have remarried and must own and occupy the home as the principal residence. The first-time application also asks for the prior year's Virginia income tax return. Prince William sends a recertification form every year. Section 58.1-3219.10 requires refiling only when the principal residence changes, and a report of any remarriage. The same county office handles the separate exemption for the surviving spouse of a law enforcement officer, firefighter, or other covered person killed in the line of duty under the Line of Duty Act, which uses Virginia Retirement System or Comptroller documentation instead.