The General Assembly exempted from real estate taxation, the property which is the primary residence of a surviving spouse of a member of the Armed Forces who was killed in action. To qualify, the value of the dwelling must not exceed the yearly average assessed value for a single family home in Louisa and the dwelling must be the principle residence. To apply the spouse must complete the Application for Real Property Tax Relief for Surviving Spouse of One Killed in Action and provide a death certificate to confirm date is on or after January 1, 2015, a certified certificate of marriage from the appropriate State office of records and proof of residence occupancy such as a utility bill. The application does not have be filed each year, however, a new application needs to be filed if the primary residence changes. The spouse must notify the commissioner if they remarry.