Chesapeake Line of Duty Surviving Spouse Exemption

Chesapeake compares only the dwelling, not the land, against the average single-family dwelling value, and exempts the first three acres outright, for the surviving spouse of a service member who died in the line of duty.

Also called: Gold Star spouse, line of duty, killed in action, surviving spouse property tax, KIA.

For: Survivor.

Where it applies

Written for the jurisdictions listed here.

City of Chesapeake, VACity

Section 30-104.4 of the Chesapeake City Code, retitled from "killed in action" to "died in the line of duty", applies the statewide exemption for the surviving spouse of a member of the armed forces who died in the line of duty. It follows the spouse to a new principal residence, and the spouse must tell the Commissioner of the Revenue of any remarriage. The city's version is more generous than the statute's baseline on land. The dwelling's assessed value, "exclusive of the value of the land on which it is situated", is compared against the average assessed value of a dwelling on land zoned single-family residential. A dwelling at or under the average is fully exempt, and above it only the excess is taxed. Separately, "the first three acres of land" under a fully or partly exempt dwelling are exempt outright. The statute's baseline is one acre. The city does not publish its average dwelling figure.

Thresholds

Thresholds for Chesapeake Line of Duty Surviving Spouse Exemption
Gate	Rule
Died in the line of duty	The service member died in the line of duty with a Department of Defense determination. The spouse has not remarried and occupies the home. No disability rating is involved.

Sources

Updated

Last updated 2026-09-30.

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.