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Virginia Code Title 58.1. Taxation § 58.1-3219.10. Application for exemption

Current as of January 01, 2025 | Updated by Findlaw Staff

<Text of section effective Jan. 1, 2025, if a majority of those voting in the referendum at the November 5, 2024, election approve an amendment to the Constitution of Virginia that would expand the real property tax exemption that is currently available to the surviving spouses of soldiers killed in action with a Line of Duty determination from the U.S. Department of Defense. See, also, text of section 58.1-3219.9 effective until Jan. 1, 2025, if a majority of those voting in the referendum at the November 5, 2024, election approve an amendment to the Constitution of Virginia that would expand the real property tax exemption that is currently available to the surviving spouses of soldiers killed in action with a Line of Duty determination from the U.S. Department of Defense.>

A. The surviving spouse claiming the exemption under this article shall file with the commissioner of the revenue of the county, city, or town or such other officer as may be designated by the governing body in which the real property is located, on forms to be supplied by the county, city, or town, an affidavit or written statement (i) setting forth the surviving spouse's name, (ii) indicating any other joint owners of the real property, and (iii) certifying that the real property is occupied as the surviving spouse's principal place of residence. The surviving spouse shall also provide documentation from the United States Department of Defense or its successor agency indicating the date that the member of the armed forces of the United States died in the line of duty.

The surviving spouse shall be required to refile the information required by this section only if the surviving spouse's principal place of residence changes.

B. The surviving spouse shall promptly notify the commissioner of the revenue of any remarriage.

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Cite this article: FindLaw.com - Virginia Code Title 58.1. Taxation § 58.1-3219.10. Application for exemption - last updated January 01, 2025 | https://codes.findlaw.com/va/title-58-1-taxation/va-code-sect-58-1-3219-10/

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