Washington County Line of Duty Surviving Spouse Real Estate Class, Superseded

Washington County’s 2023 ordinance taxes the home of a line-of-duty surviving spouse at a separate rate under a section repealed in 2025. The statute now exempts the home outright up to the average home value, so a spouse should apply for the exemption.

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

For: Survivor.

Where it applies

Written for the jurisdictions listed here.

Washington County, VACounty

Section 58-42 of the Washington County Code, adopted in July 2023 under Code of Virginia section 58.1-3228.2, made the home of the unremarried surviving spouse of a member of the armed forces who died in the line of duty a separate class of real property, at a rate set each year that "shall not be zero". It lets the spouse move and refile, and it does not require that the spouse lived in Virginia when the member died. 2024 Acts chapter 583 repealed section 58.1-3228.2 and, from January 1, 2025, made such a spouse fully exempt under section 58.1-3219.9, up to the county's average assessed value of a single-family dwelling, with only the value above that taxed. The county code still prints the old class and the Commissioner of the Revenue's forms page has no form for the line-of-duty exemption. A spouse should apply for the exemption under section 58.1-3219.9 with the Department of Defense Line of Duty determination, not for the old class.

Thresholds

Thresholds for Washington County Line of Duty Surviving Spouse Real Estate Class, Superseded
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.

Sources

Updated

Last updated 2026-10-01.

Request an update

Out of date, a broken link, or something else wrong? Say what you found, and an editor checks it against the official source.

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.