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EXHIBIT A DIVISION 8. - EXEMPTION FOR SURVIVING SPOUSES OF CERTAIN PERSONS KILLED IN THE LINE OF DUTY Sec. 35 -235. Definitions. For purposes of this division, "covered person" means any person set forth in the definition of "deceased person" in Code o_f Virginia, § 9.1 -400 whose beneficiary, as defined in Code of Virginia, § 9.1 -400, is entitled to receive benefits under Code of Virginia, § 9.1- 402, as determined by the Virginia State Comptroller prior to July 1, 2017, or as determined by the Virginia Retirement System on and after July 1, 2017. All references to provisions of the Code of Virginia in this division 8 refer to the provisions as the same may be amended, restated, or moved. Sec. 35 -236. Exemption. (a) Pursuant to Article X, Section 6 -13 of the Constitution of Virginia, for tax years beginning on or after July 1, 2017, the city exempts from taxation the real property described in subsection (b) of the surviving spouse of any covered person who occupies the real property as his or her principal place of residence. If the covered person's death occurred on or prior to July 1, 2017, and the surviving spouse has a principal residence on July 1, 2017, eligible for the exemption under this section, then the exemption for the surviving spouse shall begin on July 1, 2017. If the covered person's death occurs after July 1, 2017, and the surviving spouse has a principal residence eligible for the exemption under this section on the date that such covered person dies, then the exemption for the surviving spouse shall begin on the date that such covered person dies. If the surviving spouse acquires the property after July 1, 2017, then the exemption shall begin on the date of acquisition. The city shall not be liable for any interest on any refund due to the surviving spouse for taxes paid prior to the surviving spouse's filing of the affidavit or written statement required by section 35 -237. (b) Those dwellings qualifying for an exemption hereunder with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year of single- family residential dwellings in the city shall qualify for a total exemption from real property taxes under this article. If the value of a qualifying dwelling is in excess of the average assessed value as described in this subsection, then only that portion of the assessed value in excess of the average assessed value shall be subject to real property taxes, and the portion of the assessed value that is not in excess of the average assessed value shall be exempt from real property taxes. Single- family homes, condominiums, town homes, manufactured homes as defined in Code of Virginia, § 46.2 -100 whether or not the wheels and other equipment previously used for mobility have been removed, and other types of dwellings of surviving spouses, whether or not the land on which the single- family home, condominium, town home, manufactured home, or other type of dwelling of a surviving spouse is located is owned by someone other than the surviving spouse, that (i) meet this requirement and (ii) are occupied by such persons as their