Henrico County Line of Duty Surviving Spouse Exemption

Henrico applies the surviving spouse exemption to the home and up to 10 acres, up to the county average single-family value. Its page still describes only a death in action, a 2024 average of $367,000, and a duty to stay in the same home, all behind the statute.

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.

Henrico County, VACounty

Henrico's page for this exemption covers the principal residence and up to ten acres, on a one-time notarized filing, and caps it at the county's average assessed value for single-family residences in the last tax year. The page gives that average as $367,000 "as of January 1, 2024" and says it is updated each January. The 2026 figure is not printed, so ask the Real Estate Assessment Division for it. The page is behind the law in two ways. It describes the exemption as covering the spouse of a service member "killed in action". Since January 1, 2025, under 2024 Acts chapter 583, 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 it says the spouse must continue to occupy the property. Section 58.1-3219.9(C) says the exemption "applies without any restriction on the spouse's moving to a different principal place of residence".

Thresholds

Thresholds for Henrico County 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, including in action or by suicide. The spouse has not remarried and occupies the home. No disability rating is involved.

Sources

Henrico County surviving spouse real estate tax exemptionOfficial
Code of Virginia § 58.1-3219.9Official

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.