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In a unanimous decision by the Charlotte County Board of Supervisors (BOS), spouses of those killed in the line of duty will no longer be expected to pay real estate taxes. The vote came during the group’s Monday, March 13 meeting. 

The new ordinance added to the county code under taxation originated following the death of police officer and former BOS member Joe Carey.

Carey, who was killed in the line of duty in December, was a resident of the Wylliesburg community. 

Carey’s wife Beverly submitted the following request to Supervisor Hazel Bowman Smith in February.

“Virginia Title 10, Section 6B gives a surviving spouse who resides in the home exemption from real property taxation. Because his death is a line of duty, I should qualify for this, and it has to be taken care of by the Board of Supervisors,” wrote Carey.

“I think it’s important that we do this,” said Bowman Smith before motioning for adoption. 

According to State code, a locality may exempt from taxation the real property of the surviving spouse of any law-enforcement officer, firefighter, search and rescue personnel or emergency medical services personnel who was killed in the line of duty, who occupies the real property as his or her principal place of residence, however, the exemption shall cease if the surviving spouse remarries.

According to the new ordinance for tax years beginning on or after July 1, 2022, a surviving spouse of any covered person may apply for an exemption from the taxation of real estate eligible for such an exemption under this article. 

Ways to qualify in Charlotte County

To qualify for such an exemption, the surviving spouse of any covered person must occupy the real property as his or her principal place of residence. 

If the covered person’s death occurred on or after July 1, 2022, and the surviving spouse has a principal residence on July 1, 2022, eligible for the exemption, then the exemption for the surviving spouse shall begin on July 1, 2022. 

Those citizens who qualify for the tax exemption due to a spouse that has died in the line of duty should contact the commissioner of revenue’s office.  

For the complete details of the new exemption, click here.