Accomack County Line of Duty Surviving Spouse Exemption

Sections 82-163 to 82-165 of the Accomack County Code exempt the real property of the unremarried surviving spouse of a member of the armed forces who died in the line of duty with a line of duty determination from the U.S. Department of Defense, on the dwelling and land not exceeding one acre. The county's Tax Relief & Exemption page records the statute's January 1, 2025 expansion to deaths in the line of duty that were not the result of criminal conduct, retroactive to January 1, 2015. Documentation. The application asks for a completed application, a DD Form 261 issued by the Department of Defense confirming the date of death and the line of duty determination, a copy of the marriage certificate, and a driver's license or identification card showing the primary residence. The spouse reports a move, a remarriage, or a change in ownership or occupancy to the Commissioner of the Revenue. The cap. Section 82-163(a) still measures the average against dwellings "situated on property that is zoned as single family residential", wording the statute has replaced; under section 58.1-3219.9(B) the average assessed value of a single-family dwelling is only the yardstick, a home of any type qualifies, and only the value above the average is taxed. Accomack publishes no average single-family assessed value online, so a spouse should ask the Commissioner's office for the current figure. Because the county's elderly relief covers a dwelling and one acre, section 58.1-3219.9(D) carries up to one acre to the spouse as well.