Title 58.1. Taxation
Chapter 32. Real Property Tax
This section has more than one version with varying effective dates. Scroll down to see all versions.
§ 58.1-3219.10. (For contingent expiration date, see Acts 2024, c. 583, cl. 3) Application for exemption.
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 forced of the United States was killed in action.
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.
2014, c. 757.
§ 58.1-3219.10. (For contingent effective date, see Acts 2024, c. 583, cl. 3) Application for exemption.
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.
