Administrative Code

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Virginia Administrative Code
Title 1. Administration
Agency 80. Department of Veterans Services
Chapter 10. 100% Disabled Veteran Real Property Tax Exemption

1VAC80-10-50. Surviving spouse exemption.

A. The surviving spouse of a veteran eligible for the exemption shall also qualify for the exemption, so long as:

1. The death of the qualified veteran occurs on or after January 1, 2011;

2. The surviving spouse was married to the qualified veteran at the time of the veteran's death;

3. The surviving spouse does not remarry; and

4. The veteran was eligible for the exemption at the time of the veteran's death. This exemption is available even if the qualifying veteran never requested the exemption.

B. The exemption for a surviving spouse includes real property (i) held by the veteran's spouse as tenant for life, (ii) held in a revocable inter vivos trust over which the surviving spouse holds the power of revocation, or (iii) held in an irrevocable trust under which the surviving spouse possesses a life estate or enjoys a continuing right of use or support. The exemption does not apply to any other forms of trust or any interest held under a leasehold or term of years.

Statutory Authority

§ 58.1-3219.7 of the Code of Virginia.

Historical Notes

Derived from Virginia Register Volume 34, Issue 2, eff. September 18, 2017; amended, Virginia Register Volume 35, Issue 17, eff. July 1, 2019.

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