Tax Relief for Spouse of Service Members Killed in Action

Relief Eligibility

  • The applicant must be a surviving spouse of a member of the armed forces of the United States who was killed in action and who occupies real property to be exempted as his/her principal place of residence; and who has not remarried since death of spouse.
  • The property must be owned or held in certain types of trust by the surviving spouse; Ownership need not be solely by the surviving spouse, but if property is owned by surviving spouse together with others; then special rules will apply to calculate the amount of the exemption.
  • The applicant must sign a written statement, stating surviving spouse’s name, name of any other owners of the property and certifying that the property is occupied as the surviving spouse’s principal residence.
  • The applicant must provide documentation from the United States Department of Defense indicating the date that the deceased spouse was killed in action (a Department of Defense death certificate).

Applications for Fiscal Year 2024 Tax Relief

The deadline to submit either application is April 17, 2023.