{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3219.13.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3219.13.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3219.13.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3219.13.html"}],"law_id":60776,"edition_id":1,"section_id":60776,"structure_id":15673,"section_number":"58.1-3219.13","catch_line":"Definitions","history":"2017, c. 248.","full_text":"As used in this article, unless the context requires otherwise:\n\t\t“Covered person” means any person set forth in the definition of “deceased person” in \u00a7 9.1-400 whose beneficiary, as defined in \u00a7 9.1-400, is entitled to receive benefits under \u00a7 9.1-402, as determined by the Comptroller prior to July 1, 2017, or as determined by the Virginia Retirement System on and after July 1, 2017.","order_by":null,"text":{"0":{"id":222194,"text":"As used in this article, unless the context requires otherwise:\n\t\t“Covered person” means any person set forth in the definition of “deceased person” in \u00a7 9.1-400 whose beneficiary, as defined in \u00a7 9.1-400, is entitled to receive benefits under \u00a7 9.1-402, as determined by the Comptroller prior to July 1, 2017, or as determined by the Virginia Retirement System on and after July 1, 2017.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15673,"edition_id":1,"name":"Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty","identifier":"2.5","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:57:43","date_modified":"2026-06-26 03:57:43","permalink":{"id":257199,"object_type":"structure","relational_id":15673,"identifier":"2.5","token":"58.1\/III\/32\/2.5","url":"\/58.1\/III\/32\/2.5\/","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":60776,"structure_id":15673,"section_number":"58.1-3219.13","catch_line":"Definitions","url":"\/58.1-3219.13\/","token":"58.1\/III\/32\/2.5\/58.1-3219.13","metadata":false},{"id":62628,"structure_id":15673,"section_number":"58.1-3219.14","catch_line":"Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty","url":"\/58.1-3219.14\/","token":"58.1\/III\/32\/2.5\/58.1-3219.14","metadata":false},{"id":59980,"structure_id":15673,"section_number":"58.1-3219.15","catch_line":"Application for exemption","url":"\/58.1-3219.15\/","token":"58.1\/III\/32\/2.5\/58.1-3219.15","metadata":false},{"id":86539,"structure_id":15673,"section_number":"58.1-3219.16","catch_line":"Absence from residence","url":"\/58.1-3219.16\/","token":"58.1\/III\/32\/2.5\/58.1-3219.16","metadata":false}],"next_section":{"id":62628,"structure_id":15673,"section_number":"58.1-3219.14","catch_line":"Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty","url":"\/58.1-3219.14\/","token":"58.1\/III\/32\/2.5\/58.1-3219.14","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3219.13\/","history_text":"

This law was first created in 2017. The record of its establishment is cataloged in chapter 248<\/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":[{"id":54405,"section_number":"9.1-400","catch_line":"Title of chapter; definitions","order_by":null,"url":"\/9.1-400\/"},{"id":60273,"section_number":"9.1-402","catch_line":"Payments to beneficiaries of certain deceased law-enforcement officers, firefighters, etc., and retirees","order_by":null,"url":"\/9.1-402\/"}],"permalink":{"id":257201,"object_type":"law","relational_id":60776,"identifier":"58.1-3219.13","token":"58.1\/III\/32\/2.5\/58.1-3219.13","url":"\/58.1-3219.13\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3219.13\/","token":"58.1\/III\/32\/2.5\/58.1-3219.13","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3219.13","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this article, unless the context requires otherwise:\n\t\t“Covered person<\/span>” means any person set forth in the definition of “deceased person<\/span>” in \u00a7 9.1-400<\/a> whose beneficiary, as defined in \u00a7 9.1-400<\/a>, is entitled to receive benefits under \u00a7 9.1-402<\/a>, as determined by the Comptroller prior to July 1, 2017, or as determined by the Virginia Retirement System on and after July 1, 2017.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-3219.13)\n\nAs used in this article, unless the context requires otherwise:\n\t\t“Covered person” means any person set forth in the definition of\n“deceased person” in \u00a7 9.1-400 whose beneficiary, as defined in \u00a7\n9.1-400, is entitled to receive benefits under \u00a7 9.1-402, as determined by the\nComptroller prior to July 1, 2017, or as determined by the Virginia Retirement\nSystem on and after July 1, 2017.\n\nHISTORY: 2017, c. 248.","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}}