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Virginia Administrative Code
Title 1. Administration
Agency 80. Department of Veterans Services
Chapter 20. Surviving Spouses of Service Members Killed in Action Real Property Tax Exemption
11/21/2024

1VAC80-20-90. Application.

A. A surviving spouse, pursuant to § 58.1-3219.9 of the Code of Virginia, claiming the real property tax exemption shall file with the Commissioner of the Revenue, or other assessing official, in the surviving spouse's respective locality:

1. A DD-1300 death certification, issued by the U.S. Department of Defense (DOD), or its successor agency, to confirm date of death and indicating that the service member was killed in action as determined by the DOD. For purposes of this section, such determination of "killed in action" includes a determination by the DOD of "died of wounds received in action";

2. An affidavit or application on a form provided by the locality that:

a. Sets forth the name of the deceased service member and the name of the spouse;

b. Indicates whether or not the real property is jointly owned by the two spouses; and

c. Certifies that the real property is occupied as the surviving spouse's principal place of residence;

3. Proof of residence occupancy acceptable to the applicable locality, such as a valid Virginia driver's license, or other proof of residency acceptable to the locality; and

4. A certificate of marriage from the appropriate state office of records.

B. The surviving spouse shall be required to re-file the application and notify the previous jurisdiction, required by this section only if the principal place of residence changes.

C. While there is no deadline to apply for the exemption, the Commissioner of the Revenue or assessing official may only correct and refund (without interest) the past assessments of an initially qualified applicant for no more than the current, plus up to three prior tax years after January 1, 2015.

D. No county, city, or town shall be liable for any interest on any refund due to the surviving spouse for taxes paid prior to the filing of the application required by § 58.1-3219.10 of the Code of Virginia.

E. In the determination of the exemption, no locality may implement income or asset limitations or a deadline for application.

F. The limitations and parameters laid out in this policy do not prohibit the locality's ability to require an annual confirmation of continued residence from the qualifying surviving spouse.

Statutory Authority

§ 58.1-3219.11 of the Code of Virginia.

Historical Notes

Derived from Virginia Register Volume 35, Issue 2, eff. August 29, 2018.

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