Gloucester County Line of Duty Surviving Spouse Exemption, Ten Acres
Gloucester County applies the statewide exemption for the unremarried surviving spouse of a service member who died in the line of duty to the home and up to ten acres. Its page and form still say “killed in action” and wrongly say a home worth more than the county average does not qualify.
Also called: Gold Star spouse, line of duty, killed in action, surviving spouse property tax, KIA.
The Commonwealth exempts the home of the unremarried surviving spouse of a member of the armed forces who died in the line of duty, up to the locality's average assessed value of a single-family dwelling. Gloucester's page and application say the exemption covers the dwelling and up to ten acres, may be prorated for a partial owner, needs no yearly revalidation, and is refiled only on a move, with any remarriage reported. The application asks for the Department of Defense certification, proof of marriage, a photo ID, and proof of residency. The county does not publish its average assessed value.
Both the page and the form describe the exemption in terms the statute has outgrown. They cover only a member "killed in action"; since January 1, 2025 section 58.1-3219.9 covers any member who died in the line of duty with a Department of Defense Line of Duty determination, including by suicide. And they say "the value of the dwelling must not exceed the yearly average assessed value for single family homes". Section 58.1-3219.9(B) says the opposite of a cut-off: a dwelling above the average still qualifies, and "only that portion of the assessed value in excess of the average assessed value shall be subject to real property taxes". A spouse whose home is worth more than the average should apply and cite subsection B.
Thresholds
Thresholds for Gloucester County Line of Duty Surviving Spouse Exemption, Ten Acres
Gate
Rule
Line of Duty determination from the Department of Defense
The member of the armed forces died in the line of duty with a Department of Defense determination. The spouse has not remarried and lives in the home. No disability rating is involved.
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Disclaimer
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