What is the Gold Star Spouse exemption and how do I qualify?

The Gold Star Spouse Exemption is available to applicants who are the surviving spouse of either a military service member who died in the line of duty or a veteran whose death resulted from a service-related injury or disease. The surviving spouse must not have remarried in order to be eligible. The Gold Star Spouse must own and occupy the property as their primary residence since January 1 of the application year. Limited exceptions to the ownership and occupancy requirements are detailed in the qualifications section of the application. 

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1. What is the Gold Star Spouse exemption and how do I qualify?
2. How do I apply for the Gold Star Spouse Exemption?