{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3219.10.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3219.10.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3219.10.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3219.10.html"}],"law_id":69830,"edition_id":1,"section_id":69830,"structure_id":16042,"section_number":"58.1-3219.10","catch_line":"Application for exemption","history":"2014, c. 757; 2024, c. 583.","full_text":"A\n\nThe 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.\n\t\t\tThe 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\n\nThe surviving spouse shall promptly notify the commissioner of the revenue of any remarriage.","order_by":null,"text":{"0":{"id":252377,"text":"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.\n\t\t\tThe surviving spouse shall be required to refile the information required by this section only if the surviving spouse’s principal place of residence changes.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":252378,"text":"The surviving spouse shall promptly notify the commissioner of the revenue of any remarriage.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":16042,"edition_id":1,"name":"Exemption for Surviving Spouses of Members of the Armed Forces Killed in Action","identifier":"2.4","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 04:04:33","date_modified":"2026-06-26 04:04:33","permalink":{"id":257181,"object_type":"structure","relational_id":16042,"identifier":"2.4","token":"58.1\/III\/32\/2.4","url":"\/58.1\/III\/32\/2.4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":69830,"structure_id":16042,"section_number":"58.1-3219.10","catch_line":"Application for exemption","url":"\/58.1-3219.10\/","token":"58.1\/III\/32\/2.4\/58.1-3219.10","metadata":false},{"id":64781,"structure_id":16042,"section_number":"58.1-3219.11","catch_line":"Commissioner of the Department of Veterans Services; rules and regulations","url":"\/58.1-3219.11\/","token":"58.1\/III\/32\/2.4\/58.1-3219.11","metadata":false},{"id":80963,"structure_id":16042,"section_number":"58.1-3219.12","catch_line":"Absence from residence","url":"\/58.1-3219.12\/","token":"58.1\/III\/32\/2.4\/58.1-3219.12","metadata":false},{"id":62934,"structure_id":16042,"section_number":"58.1-3219.9","catch_line":"Exemption from taxes on property of surviving spouses of members of the armed forces who died in the line of duty","url":"\/58.1-3219.9\/","token":"58.1\/III\/32\/2.4\/58.1-3219.9","metadata":false}],"next_section":{"id":64781,"structure_id":16042,"section_number":"58.1-3219.11","catch_line":"Commissioner of the Department of Veterans Services; rules and regulations","url":"\/58.1-3219.11\/","token":"58.1\/III\/32\/2.4\/58.1-3219.11","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3219.10\/","history_text":"

This law was first created in 2014. The record of its establishment is cataloged in chapter 757<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d 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 \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2024, chapter 583<\/a>.<\/p>","references":[{"id":62934,"section_number":"58.1-3219.9","catch_line":"Exemption from taxes on property of surviving spouses of members of the armed forces who died in the line of duty","order_by":null,"url":"\/58.1-3219.9\/"}],"refers_to":false,"permalink":{"id":257183,"object_type":"law","relational_id":69830,"identifier":"58.1-3219.10","token":"58.1\/III\/32\/2.4\/58.1-3219.10","url":"\/58.1-3219.10\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3219.10\/","token":"58.1\/III\/32\/2.4\/58.1-3219.10","dublin_core":{"Title":"Application for exemption","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3219.10","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> 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<\/span> 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<\/span> 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.\n\t\t\tThe surviving spouse shall be required to refile the information required by this section only if the surviving spouse’s principal place of residence changes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The surviving spouse shall promptly notify the commissioner of the revenue of any remarriage. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPLICATION FOR EXEMPTION (\u00a7 58.1-3219.10)\n\nA. The surviving spouse claiming the exemption under this article shall file\nwith the commissioner of the revenue of the county, city, or town or such other\nofficer as may be designated by the governing body in which the real property is\nlocated, on forms to be supplied by the county, city, or town, an affidavit or\nwritten statement (i) setting forth the surviving spouse’s name, (ii)\nindicating any other joint owners of the real property, and (iii) certifying\nthat the real property is occupied as the surviving spouse’s principal\nplace of residence. The surviving spouse shall also provide documentation from\nthe United States Department of Defense or its successor agency indicating the\ndate that the member of the armed forces of the United States died in the line\nof duty.\n\t\t\tThe surviving spouse shall be required to refile the information required by\nthis section only if the surviving spouse’s principal place of residence\nchanges.\n\nB. The surviving spouse shall promptly notify the commissioner of the revenue of\nany remarriage.\n\nHISTORY: 2014, c. 757; 2024, c. 583.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}