Guide

Surviving spouse homestead exemptions by state

Published November 4, 2026

Minnesota offers the largest fixed surviving-spouse exemption here at $300,000. This guide covers 54 programs in 43 states. Most continue a benefit the late spouse earned, and many end if you remarry.

Largest surviving spouse exemptions (dollar amounts)

Surviving spouse property tax breaks by state

Surviving spouse homestead exemptions by state
State	Program	Amount	Who qualifies
Alaska	Widow or widower 60+	$150,000 off assessed value	An unremarried widow or widower at least 60 years old of someone who qualified as a senior or disabled veteran keeps the $150,000 exemption. Municipalities may extend it to younger surviving spouses by voter-approved ordinance.
Arizona	Widow or widower exemption	$4,188 off assessed value	Resident widows and widowers whose household income is under the limit ($34,901 with no children at home, in the statute) get a base exemption of $4,188, adjusted yearly. No exemption is allowed if total assessment exceeds the statutory limit.
Arizona	Surviving spouse of a 100% disabled veteran	Not confirmed	The primary residence of the surviving spouse of a veteran who qualified for the full exemption is fully exempt.
Colorado	Gold Star spouse exemption	Not confirmed	Spouses awarded Gold Star status by the VA, whose service member died in the line of duty or from a service-related condition, can claim it on the home they own and occupy.
Florida	Widow or widower $5,000 exemption	$5,000 off assessed value	Florida-resident widows and widowers get $5,000 off.
Florida	Surviving spouse of first responder	Not confirmed	The surviving spouse of a first responder who died in the line of duty pays no property tax on the homestead.
Georgia	Surviving spouse of service member killed in war	$126,526 off assessed value	The unremarried surviving spouse of a service member killed in a war or armed conflict gets $126,526 (2025 amount) off for county, city and school taxes.
Georgia	Surviving spouse of peace officer or firefighter	Not confirmed	The unremarried surviving spouse of a peace officer or firefighter killed in the line of duty pays no tax on the full value of the homestead.
Hawaii	Unremarried widow or widower of a totally disabled veteran (Honolulu)	Not confirmed	The disabled veteran exemption stays in effect for the veteran's widow or widower while they remain unmarried.
Idaho	Surviving spouse of a disabled veteran	Not confirmed	Once granted to a qualifying veteran, a surviving spouse can keep using the benefit. It does not transfer to a new property after the veteran's death.
Illinois	Surviving spouse of veteran killed in the line of duty	Not confirmed	An unremarried surviving spouse of a veteran killed in the line of duty gets a 100% reduction in EAV on the primary residence. Surviving spouses can also keep or transfer a disabled veteran's exemption.
Indiana	Surviving spouse of a disabled veteran	$24,960 off assessed value	A surviving spouse can receive the service-connected disability deduction if the veteran qualified at death, whether or not the veteran owned the property.
Iowa	Surviving spouse of a disabled veteran	Not confirmed	A surviving spouse who inherits from a veteran who had the credit can keep it while living in the home and not remarrying. A surviving spouse receiving DIC payments also qualifies.
Kansas	Surviving spouses	Not confirmed	Unremarried surviving spouses of disabled veterans or of service members who died on active duty qualify for the Homestead Refund. A surviving spouse of a K-40SVR claimant can keep that refund.
Louisiana	Surviving spouse of disabled veteran	Not confirmed	The surviving spouse of a deceased veteran with a qualifying rating gets the same added exemption if they occupy and still own the home.
Louisiana	Homestead continues for surviving or former spouse	$7,500 off assessed value	The $7,500 homestead exemption fully applies to a surviving spouse or former spouse who occupies the home and holds title or usufruct.
Maryland	Surviving spouse of a 100% disabled veteran	Not confirmed	The surviving spouse of a veteran with a 100% permanent and total rating keeps the dwelling exemption. An unmarried surviving spouse can carry the same exemption amount to a later home.
Massachusetts	Clause 17D surviving spouse, minor child or 70+	$175 off the tax bill	A surviving spouse, a minor with a deceased parent, or an owner over 70 with five years of ownership gets $2,000 off taxable value or $175 off the tax, whichever saves more. The whole estate, excluding the home, must be $40,000 or less.
Michigan	Surviving spouse of disabled veteran	Not confirmed	The unremarried surviving spouse of a veteran who qualified keeps the full exemption, including on a home bought after the veteran's death.
Minnesota	Surviving spouse of 100% disabled veteran	$300,000 off market value	The $300,000 exclusion carries over to the surviving spouse who keeps title and lives in the home, until they remarry or sell. An application is required.
Mississippi	Tier 3: unremarried surviving spouses	Not confirmed	Unremarried surviving spouses of qualifying veterans, and of service members, reservists or National Guard members who died on active duty or training, are fully exempt.
Missouri	Surviving spouses 60+	$1,100 credit	People 60 or older by December 31 who receive surviving spouse Social Security benefits can also claim the credit.
Montana	MDV for unmarried surviving spouses	Not confirmed	An unmarried surviving spouse with 2025 federal AGI of $56,276 or less qualifies if the veteran died on active duty, died from a service-connected disability, or was rated 100% disabled at death.
Nebraska	Surviving spouses of qualified veterans (Category 4S)	Not confirmed	Unremarried surviving spouses, or spouses who remarried after age 57, who draw VA compensation because of a 4V veteran's death, a service-connected death or a death on active duty qualify. No annual income statement is required.
Nevada	Surviving spouse of a disabled veteran	Not confirmed	The surviving spouse of a veteran with a permanent service-connected disability is entitled to the disabled veteran exemption.
Nevada	Surviving spouse exemption	Not confirmed	Surviving spouses who are Nevada residents get an exemption with a base of $1,000 of assessed value, adjusted every year for inflation. It ends after any remarriage.
New Hampshire	Surviving spouse credits	Not confirmed	Surviving spouses of qualifying veterans and of totally disabled veterans receive the same credits. The surviving spouse of a resident who suffered a service-connected death can apply the credit to any real property in their town.
New Jersey	Surviving spouse of a senior or disabled owner	$250 off the tax bill	A surviving spouse 55 or older at the spouse's death can keep the $250 deduction on the same home if not remarried and within the income threshold.
New Jersey	Surviving spouse of a veteran	$250 off the tax bill	A surviving spouse or partner of an honorably discharged veteran who has not remarried can claim the $250 veteran deduction with Form V.S.S.
New Mexico	Unmarried surviving spouse of a veteran	Not confirmed	The veterans and disabled veteran exemptions may also be claimed by the veteran's unmarried surviving spouse.
New York	Surviving spouse keeping Enhanced STAR	Not confirmed	A surviving spouse can keep an existing Enhanced STAR benefit if at least 62 by December 31 of the year the age-eligible spouse died.
North Carolina	Surviving spouse of a disabled veteran	$45,000 off market value	An unremarried surviving spouse of a disabled veteran, or of a veteran or servicemember who died from service-connected causes, can claim the $45,000 exclusion.
North Dakota	Surviving spouse of a disabled veteran	Not confirmed	If the veteran dies, the spouse is eligible for the credit. A spouse receiving VA dependency and indemnity compensation receives 100% of the credit.
Ohio	Surviving spouse of a senior or disabled recipient	Not confirmed	A surviving spouse aged 59 to 64 can keep the exemption if the deceased spouse qualified in the year of death.
Ohio	Surviving spouse of a public service officer	Not confirmed	The surviving spouse of a police officer, firefighter or EMT killed in the line of duty gets the same enhanced amount as disabled veterans until death or remarriage.
Oklahoma	Surviving spouse of a 100% disabled veteran	100% of value	The full-value homestead exemption for 100% disabled veterans also applies to the veteran's surviving spouse.
Oregon	Surviving spouse or partner of a veteran	$27,092 off assessed value	An unremarried surviving spouse or registered domestic partner can claim $27,092 even if the veteran was not disabled. It is $32,512 if the veteran died of a service-connected cause or received at least one year of the maximum exemption.
Pennsylvania	Surviving spouse of a disabled veteran	Not confirmed	Surviving spouses of qualifying disabled veterans can also receive the real estate tax exemption under the same need test.
Rhode Island	Unmarried widow or widower of a veteran	$1,000 off assessed value	The veterans exemption also covers the property of the veteran's unmarried widow or widower.
South Carolina	Surviving spouse of a disabled veteran	100% of value	An unremarried surviving spouse who owns and lives in the house keeps the disabled veteran exemption, including on a house bought later.
South Carolina	Surviving spouse of a 65+, disabled or blind owner	$50,000 off market value	If the qualifying spouse dies and the survivor takes title within nine months, the $50,000 exemption continues while the survivor stays unmarried and lives in the home.
South Dakota	Surviving spouse of a disabled veteran	$200,000 off assessed value	An unremarried surviving spouse who owns and occupies the home can keep the disabled veteran exemption.
Tennessee	Widow(er) of a disabled veteran	$175,000 off market value	An unremarried surviving spouse of a qualifying disabled veteran, or of a veteran who died from a service-connected, combat-related cause, can claim relief using Form F-16S.
Texas	Surviving spouse of service member killed in action	Not confirmed	A surviving spouse of a U.S. armed services member killed or fatally injured in the line of duty gets a total homestead exemption if not remarried.
Texas	Surviving spouse of first responder	Not confirmed	A surviving spouse of a first responder killed or fatally injured in the line of duty gets a total homestead exemption if not remarried.
Texas	Surviving spouse age 55+ of a 65+ homeowner	Not confirmed	A surviving spouse 55 or older may keep the deceased spouse's 65+ exemption and school tax ceiling if they keep living in the home.
Utah	Surviving spouse or minor orphan of a blind person	$11,500 off assessed value	The same $11,500 exemption applies to the unmarried surviving spouse or a minor orphan of a blind person.
Vermont	Surviving spouse of a disabled veteran	$10,000 off assessed value	Spouses, surviving spouses and dependents of a qualifying veteran can also apply.
Virginia	Surviving spouse of a 100% disabled veteran	100% of value	The unremarried surviving spouse keeps the exemption, even after moving to a different principal residence.
Virginia	Surviving spouse of a service member killed in the line of duty	Not confirmed	Surviving spouses of armed forces members who died in the line of duty are exempt under a separate provision.
Washington	Property tax assistance for widows or widowers of veterans	Not confirmed	A grant toward property taxes for unremarried widows or widowers 62+ (or retired due to disability) of a veteran who died of a service-connected disability or was rated 100% disabled. From 2025 income must be at or below the county's Threshold 3.
West Virginia	Widow(er) of a disabled veteran	Not confirmed	The unremarried widow(er) of a veteran who claimed the Disabled Veteran credit the prior year can keep claiming it while the homestead is not sold or reclassified.
Wisconsin	Unremarried surviving spouses	Not confirmed	An unremarried surviving spouse of a qualifying veteran, certified by the Wisconsin Department of Veterans Affairs, can claim the same credit equal to property taxes paid.
Wyoming	Surviving spouse of a qualifying veteran	$6,000 off assessed value	A surviving spouse can keep the veteran's $6,000 assessed-value exemption until remarrying.

How to claim it

Most of these breaks need their own application, even if you already have the general homestead exemption. Open your state page for the form and deadline, then your county page for where to file.

Figures come from the official sources linked on each state and county page. Rules change, so confirm with the official source before you file.

Surviving spouse homestead exemptions by state

Surviving spouse property tax breaks by state

How to claim it

State and county guides in this article