# Va. Const. art. X, § 6-B: Va. Const. art. X, § 6-B. Property tax exemptions for spouses of certain emergency services providers

> Virginia · Constitutions · In force

URL: https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S6-B

## Section

- **Citation:** Va. Const. art. X, § 6-B
- **Heading:** Va. Const. art. X, § 6-B. Property tax exemptions for spouses of certain emergency services providers
- **Jurisdiction:** Virginia
- **Kind:** Constitutions
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Article X / Section 6-B

## Text

Notwithstanding the provisions of Section 6, the General Assembly by general law, and within the restrictions and conditions prescribed therein, may provide for a local option to 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. The exemption under this section shall cease if the surviving spouse remarries and shall not be claimed thereafter. This exemption applies regardless of whether the spouse was killed in the line of duty prior to the effective date of this section, but the exemption shall not be applicable for any period of time prior to the effective date. This exemption applies to the surviving spouse's principal place of residence without any restriction on the spouse's moving to a different principal place of residence and without any requirement that the spouse reside in the Commonwealth at the time of death of the law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel. The amendment ratified November 8, 2016, and effective January 1, 2017—Added a new section (6-B).

## Nearby sections

- [Va. Const. art. X, § 1 Va. Const. art. X, § 1. Taxable property; uniformity; classification and segregation](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S1.md)
- [Va. Const. art. X, § 2 Va. Const. art. X, § 2. Assessments](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S2.md)
- [Va. Const. art. X, § 3 Va. Const. art. X, § 3. Taxes or assessments upon abutting property owners](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S3.md)
- [Va. Const. art. X, § 4 Va. Const. art. X, § 4. Property segregated for local taxation; exceptions](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S4.md)
- [Va. Const. art. X, § 5 Va. Const. art. X, § 5. Franchise taxes; taxation of corporate stock](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S5.md)
- [Va. Const. art. X, § 6 Va. Const. art. X, § 6. Exempt property](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S6.md)
- [Va. Const. art. X, § 6-A Va. Const. art. X, § 6-A. Property tax exemption; certain veterans and their surviving spouses; surviving spouses of soldiers who died in the line of duty](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S6-A.md)
- [Va. Const. art. X, § 6-B Va. Const. art. X, § 6-B. Property tax exemptions for spouses of certain emergency services providers](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S6-B.md)
- [Va. Const. art. X, § 7 Va. Const. art. X, § 7. Collection and disposition of State revenues](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S7.md)
- [Va. Const. art. X, § 7-A Va. Const. art. X, § 7-A. Lottery Proceeds Fund; distribution of lottery revenues](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S7-A.md)
- [Va. Const. art. X, § 8 Va. Const. art. X, § 8. Limit of tax or revenue; Revenue Stabilization Fund](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S8.md)
- [Va. Const. art. X, § 9 Va. Const. art. X, § 9. State debt](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S9.md)
- [Va. Const. art. X, § 10 Va. Const. art. X, § 10. Lending of credit, stock subscriptions, and works of internal improvement](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S10.md)
- [Va. Const. art. X, § 11 Va. Const. art. X, § 11. Governmental employees retirement system](https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S11.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/SCONST_VA_AX_S6-B. Check the current official text before relying on it. Not legal advice.