§ 58.1-3219.10 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.
History
This law was first created in 2014. The record of its establishment is cataloged in chapter 757 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. That modification is as follows: in 2024, chapter 583.
2014, c. 757; 2024, c. 583.