City of Richmond Surviving Spouse Exemption, Killed in Action or Line of Duty
Richmond’s city code and application still limit the surviving spouse exemption to a service member killed in action. Since January 1, 2025 state law covers any death in the line of duty, and the state exemption applies whatever the city code says.
Also called: Gold Star spouse, line of duty, killed in action, surviving spouse property tax, KIA.
Section 26-367 of the Richmond City Code grants the exemption to the surviving spouse of a member of the armed forces "killed in action", including "died of wounds received in action", on the dwelling and up to one acre, capped at the average dwelling value. The City Assessor's application form, revised in April 2015, has the same limit, asks for a Department of Defense affidavit, and asks the spouse to certify ownership of "a single-family residence".
State law has moved on. 2024 Acts chapter 583 widened section 58.1-3219.9 to any member who died in the line of duty with a Department of Defense Line of Duty determination, including by suicide, from January 1, 2025, and the section covers condominiums, town homes, and manufactured homes as well as single-family houses. The exemption is a state exemption every locality must grant, so a spouse whose service member died in the line of duty but not in action qualifies in Richmond, and should apply to the City Assessor citing section 58.1-3219.9. The city does not publish its average dwelling figure.
Thresholds
Thresholds for City of Richmond Surviving Spouse Exemption, Killed in Action or Line of Duty
Gate
Rule
Died in the line of duty
Under section 58.1-3219.9 the service member died in the line of duty with a Department of Defense determination. Richmond’s code and form still say killed in action. No disability rating is involved.
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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.