New Kent County Surviving Spouse Exemption for a Person Killed in the Line of Duty

Section 66-88 of the county code adopts the line-of-duty surviving-spouse exemption under sections 58.1-3219.13 through 58.1-3219.16 of the Code of Virginia for tax years beginning on or after January 1, 2017. The exemption covers the dwelling and up to one acre occupied as the principal place of residence, and applies only to the value of the dwelling not in excess of "the average assessed value in the county for single-family dwellings"; the excess over the average is taxed. Manufactured homes and condominiums meeting section 58.1-3219.14(B) qualify the same way. "Covered person" is the definition in section 9.1-400 whose beneficiary is entitled to benefits under section 9.1-402 as determined by the comptroller before July 1, 2017 or the Virginia Retirement System after. The county is not liable for interest on taxes paid before the spouse filed the affidavit required by section 58.1-3219.15. The county publishes no average single-family dwelling assessed value on the page or in the code, and the average is only the yardstick - only the excess over it is taxed - so a spouse should ask the Commissioner of the Revenue for the current figure. A spouse of a service member killed in action as determined by the Department of Defense is eligible through section 58.1-3219.10 without the average-value cap under state law; the county code carries no separate KIA ordinance, so the statute governs.