Virginia § 58.1-3219.10 Application for exemption

Virginia Statutes

§ 58.1-3219.10 — Application for exemption

Virginia § 58.1-3219.10

JurisdictionVirginia

Title 58.1Taxation

Subtitle IIILocal Taxes

Ch. 32Real Property Tax

Art. 2.4Exemption for Surviving Spouses of Members of the Armed Forces Killed in Action

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Bluebook

Va. Code Ann. § 58.1-3219.10 (2026).

Text

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 spou

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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.