{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3219.11.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3219.11.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3219.11.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3219.11.html"}],"law_id":64781,"edition_id":1,"section_id":64781,"structure_id":16042,"section_number":"58.1-3219.11","catch_line":"Commissioner of the Department of Veterans Services; rules and regulations","history":"2014, c. 757.","full_text":"The Commissioner of the Department of Veterans Services shall promulgate rules and regulations governing the administration and implementation of the property tax exemption under this article. Such rules and regulations shall include, but not be limited to, written guidance for surviving spouses residing in the Commonwealth and for commissioners of the revenue or other assessing officers relating to the determination of eligibility for the property tax exemption under this article. The Commissioner of the Department of Veterans Services may also provide written guidance to, and respond to requests for information from, surviving spouses residing in the Commonwealth and commissioners of the revenue or other assessing officers regarding the exemption under this article, including interpretation of the provisions of subdivision (b) of Section 6-A of Article X of the Constitution of Virginia and this article.","order_by":null,"text":{"0":{"id":235720,"text":"The Commissioner of the Department of Veterans Services shall promulgate rules and regulations governing the administration and implementation of the property tax exemption under this article. Such rules and regulations shall include, but not be limited to, written guidance for surviving spouses residing in the Commonwealth and for commissioners of the revenue or other assessing officers relating to the determination of eligibility for the property tax exemption under this article. The Commissioner of the Department of Veterans Services may also provide written guidance to, and respond to requests for information from, surviving spouses residing in the Commonwealth and commissioners of the revenue or other assessing officers regarding the exemption under this article, including interpretation of the provisions of subdivision (b) of Section 6-A of Article X of the Constitution of Virginia and this article.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3219.11\/","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.<\/p>","references":false,"refers_to":false,"permalink":{"id":257187,"object_type":"law","relational_id":64781,"identifier":"58.1-3219.11","token":"58.1\/III\/32\/2.4\/58.1-3219.11","url":"\/58.1-3219.11\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3219.11\/","token":"58.1\/III\/32\/2.4\/58.1-3219.11","dublin_core":{"Title":"Commissioner of the Department of Veterans Services; rules and regulations","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3219.11","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The Commissioner of the Department<\/span> of Veterans Services shall promulgate rules and regulations governing the administration and implementation of the property tax exemption under this article. Such rules and regulations shall include, but not be limited to, written guidance for surviving spouses residing in the Commonwealth and for commissioners of the revenue or other assessing officers relating to the determination of eligibility for the property tax exemption under this article. The Commissioner of the Department<\/span> of Veterans Services may also provide written guidance to, and respond to requests for information from, surviving spouses residing in the Commonwealth and commissioners of the revenue or other assessing officers regarding the exemption under this article, including interpretation of the provisions of subdivision (b) of Section 6-A of Article X of the Constitution of Virginia and this article.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOMMISSIONER OF THE DEPARTMENT OF VETERANS SERVICES; RULES AND REGULATIONS (\u00a7\n58.1-3219.11)\n\nThe Commissioner of the Department of Veterans Services shall promulgate rules\nand regulations governing the administration and implementation of the property\ntax exemption under this article. Such rules and regulations shall include, but\nnot be limited to, written guidance for surviving spouses residing in the\nCommonwealth and for commissioners of the revenue or other assessing officers\nrelating to the determination of eligibility for the property tax exemption\nunder this article. The Commissioner of the Department of Veterans Services may\nalso provide written guidance to, and respond to requests for information from,\nsurviving spouses residing in the Commonwealth and commissioners of the revenue\nor other assessing officers regarding the exemption under this article,\nincluding interpretation of the provisions of subdivision (b) of Section 6-A of\nArticle X of the Constitution of Virginia and this article.\n\nHISTORY: 2014, c. 757.","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}}