The Surviving Spouse US Armed Forces Died in the Line of Duty Real Estate Tax Exemption Application is the form the Loudoun County Office of the Commissioner of the Revenue uses to grant a real estate tax exemption to the surviving spouse of a service member whose death has a Line of Duty determination from the U.S. Department of Defense (DOD). It is one of the Loudoun County property tax forms, and it is filed once, not every year. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the county publishes the original at loudoun.gov.
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What is TED22-0526?
The Surviving Spouse US Armed Forces Died in the Line of Duty Real Estate Tax Exemption Application is the Loudoun County Commissioner of the Revenue form used to request a real estate tax exemption on property owned or co-owned by the surviving spouse of a service member with a DOD line of duty death determination.
The form, printed as "Surviving Spouse of a Service Member who Died in the Line of Duty Real Estate Tax Exemption Application" with the code TED22-0526, rests on Virginia law that provides this exemption. The surviving spouse must request it. Once approved, it is applied on an annual basis, and the application does not need to be filed every year. The exemption depends on three things: the line of duty death determination, ownership and occupancy.
The form carries a qualification statement, applicant and service member details, an attachments checklist, the property address, ownership and occupancy questions, and a signed certification. The instructions say that the exemption is based on the average assessed value of single-family residential dwellings in Loudoun County, and that it covers the dwelling and land up to three acres. Once filed, the application and supporting documents become the property of the Office and are confidential and not open to public inspection.
Who needs to file TED22-0526?
The main group is the surviving spouse of a U.S. Armed Forces service member whose death has a Line of Duty determination from the DOD, who owns or co-owns a Loudoun County home and occupies it as a principal residence.
Conditions printed on the form and in its instructions:
- You must be on the title to the property, or co-own it. Co-owned property may receive a partial exemption based on your percentage of ownership.
- Property deeded to a trust for your benefit may qualify, with a copy of the trust and amendments. A life estate granted to you may also qualify, and its documents go with your first application.
- Manufactured homes may qualify, but land you do not own does not.
- You must not have remarried. You must tell the Office if you remarry.
- The exemption cannot be applied to more than one Virginia property at a time, and you must say whether you already receive it on another Virginia residence.
- You must live in the property as your principal residence.
A person holding a Power of Attorney may request relief on behalf of the surviving spouse, with the Power of Attorney attached.
When to file TED22-0526
File the application when you, as the surviving spouse, own or co-own the home you occupy as your principal residence and want the exemption applied to it. The form sets no filing deadline. If you are buying the property, it has a line for the estimated settlement date and asks whether you need a pre-qualification letter.
The exemption takes effect on the later of January 1, 2015, the date the service member died as listed on the DOD Line of Duty determination, or the date the property was purchased. The instructions state that refunds, if provided, do not include interest.
You do not refile every year. You do need to file a new application if your principal residence changes, and you must tell the Office immediately of changes in ownership, occupancy or marital status.
Documents you need
- Line of Duty determination letter from the DOD showing the service member's death was in the line of duty (required).
- Marriage License/Certificate (required).
- Service Member's Death Certificate (required).
- Surviving spouse's driver's license or other government-issued identification (required). Add a detailed explanation if the address on it differs from the property address.
- Entire Trust agreement and any amendments, only if the property is titled in the name of a Trust.
- Power of Attorney, only if someone requests the exemption on the surviving spouse's behalf.
- Documents supporting a life estate, only if a life estate was granted to the surviving spouse; submit them with the first application.
How to fill out TED22-0526
Answer the qualification statement
Check Yes or No next to the statement that you are the surviving spouse of a service member with a DOD Line of Duty determination, occupy the property as your principal residence, are on the title and have not remarried.
Enter surviving spouse applicant details
Under Surviving Spouse Applicant, enter your name, SSN, phone, email, mailing address, city, state and ZIP.
Identify the service member
Enter the Service Member's Name, SSN and DOB.
Check the attachments boxes
Mark each attachment you are including: the DOD letter, Marriage License/Certificate, driver's license and death certificate (required), and Trust documents or Power of Attorney if they apply.
Enter the property address
Under Real Estate to Receive Tax Exemption, enter the property street address, city and ZIP.
Complete the ownership questions
Say whether you already own the property; if not, give the estimated settlement date and check whether you need a pre-qualification letter. Answer the Trust and non-spouse co-owner questions, listing co-owner names if yes.
Complete the occupancy questions
Say whether you have occupied the property as your principal residence since the later of January 1, 2015, the date the service member died, or the purchase date, and explain if not. Say whether you receive an exemption on another Virginia residence and give its address if yes.
Check the certification boxes
Check each of the three statements: your statements are true, you will report changes in marital status, use, occupancy or ownership, and you may lose the exemption and owe taxes and penalties if you stop qualifying.
Sign and date the application
The surviving spouse signs and dates at the bottom. Leave the Office Use Only block blank.
Review and download the completed PDF
Check names, SSNs and the property address, then download or print the completed PDF from FillingPDF. Assemble the copies of your supporting documents and submit through one of the channels under How to submit.
How to submit TED22-0526
You can submit the form and supporting documents in person, by upload or by mail.
- In person: Leesburg, 1 Harrison Street SE, 1st Floor, or Sterling, 46000 Center Oak Plaza. Both offices are open 8:30 AM to 5:00 PM, Monday through Friday, during County business hours. The Office encourages scheduling an appointment to reduce your wait.
- Upload: loudoun.gov/COR-Upload. The county says forms with sensitive personal identifying information should go through its secure Document Upload Portal.
- Mail: Tax Exemptions and Deferrals, PO Box 8000, Leesburg, VA 20177-9804.
Include copies of the supporting documents, because applications without them may be denied. For help, call 703-777-0260 (option 3 for Residential Real Estate) or contact Tax Relief, Exemptions & Deferrals at [email protected] or 703-737-8557. For language assistance or a disability accommodation, contact [email protected] or 703-737-8557/TTY-711, with advance notice. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting the application without the supporting documents; the instructions say applications without them may be denied.
- Leaving out the DOD Line of Duty determination letter, marriage certificate, death certificate or identification, all marked required.
- Seeking the exemption on a second Virginia property; it cannot be applied to more than one at a time.
- Not attaching the full Trust agreement and amendments when the property is titled in a Trust.
- Giving an ID address that differs from the property address without a detailed written explanation.
- Not telling the Office right away about a sale, title transfer, remarriage or move out of the home; the exemption is adjusted in those cases.
- Filing a new application every year; none is needed unless your principal residence changes.
- Signing without checking the three certification boxes, or leaving the signature and date blank.
Frequently asked questions
How does the Loudoun County property tax exemption for surviving spouses work?
It is a Virginia-law real estate tax exemption for the surviving spouse of a service member with a DOD line of duty death determination. It is based on that determination, ownership and occupancy, and once approved it is applied annually.
Do I have to file this application every year?
No. The application does not need to be filed annually. You must notify the Commissioner of the Revenue's office immediately of changes in ownership, occupancy or marital status, and file a new application if your principal residence changes.
What documents do I need to apply?
Copies of the DOD Line of Duty determination, the marriage certificate, the death certificate and your driver's license or other government ID are required. A Trust agreement and Power of Attorney are added only if they apply. Applications without supporting documents may be denied.
How much is the exemption?
It is based on the average assessed value of single-family residential dwellings in Loudoun County, updated annually by February 1. Value above that average is taxed, and the exemption covers the dwelling and land up to three acres. Call 703-737-8557 for specifics.
Can I get the exemption if I co-own the home?
Yes, in some cases. Co-owned property may receive a partial exemption based on your percentage of ownership. The form asks whether the property is co-owned with a non-spouse and for the co-owners' names.
Where do I submit the surviving spouse exemption application?
In person in Leesburg (1 Harrison Street SE, 1st Floor) or Sterling (46000 Center Oak Plaza), by upload at loudoun.gov/COR-Upload, or by mail to Tax Exemptions and Deferrals, PO Box 8000, Leesburg, VA 20177-9804.
What happens if I remarry or sell the home?
Tell the Office immediately. The exemption is adjusted if the home is sold, title passes to a non-qualifying owner, you remarry, you stop living there as your principal residence, the last qualifying owner dies, or you receive the exemption on another Virginia residence.
Can I fill out this application online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the application; you submit it to the Commissioner of the Revenue through the county's channels.
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