{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3219.14.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3219.14.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3219.14.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3219.14.html"}],"law_id":62628,"edition_id":1,"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","history":"2017, c. 248; 2019, cc. 15, 801.","full_text":"A\n\nPursuant to Article X, Section 6-B of the Constitution of Virginia, for tax years beginning on or after January 1, 2017, any county, city, or town may exempt from taxation the real property described in subsection B of the surviving spouse of any covered person who occupies the real property as his principal place of residence. If the covered person’s death occurred on or prior to January 1, 2017, and the surviving spouse has a principal residence on January 1, 2017, eligible for the exemption under this section, then the exemption for the surviving spouse shall begin on January 1, 2017. If the covered person’s death occurs after January 1, 2017, and the surviving spouse has a principal residence eligible for the exemption under this section on the date that such covered person dies, then the exemption for the surviving spouse shall begin on the date that such covered person dies. If the surviving spouse acquires the property after January 1, 2017, then the exemption shall begin on the date of acquisition, and the previous owner may be entitled to a refund for a pro rata portion of real property taxes paid pursuant to § 58.1-3360. 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 surviving spouse’s filing of the affidavit or written statement required by § 58.1-3219.15.B\n\nThose dwellings, in any locality that provides the exemption pursuant to this article, with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year of a dwelling situated on property that is zoned as single-family residential shall qualify for a total exemption from real property taxes under this article. If the value of a dwelling is in excess of the average assessed value as described in this subsection, then only that portion of the assessed value in excess of the average assessed value shall be subject to real property taxes, and the portion of the assessed value that is not in excess of the average assessed value shall be exempt from real property taxes. Single-family homes, condominiums, town homes, manufactured homes as defined in § 46.2-100 whether or not the wheels and other equipment previously used for mobility have been removed, and other types of dwellings of surviving spouses, whether or not the land on which the single-family home, condominium, town home, manufactured home, or other type of dwelling of a surviving spouse is located is owned by someone other than the surviving spouse, that (i) meet this requirement and (ii) are occupied by such persons as their principal place of residence shall qualify for the real property tax exemption. If the land on which the single-family home, condominium, town home, manufactured home, or other type of dwelling is located is not owned by the surviving spouse, then the land is not exempt.\n\t\t\tFor purposes of determining whether a dwelling, or a portion of its value, is exempt from county and town real property taxes, the average assessed value shall be such average for all dwellings located within the county that are situated on property zoned as single-family residential.C\n\nThe surviving spouse shall qualify for the exemption so long as the surviving spouse does not remarry. The exemption applies without any restriction on the spouse’s moving to a different principal place of residence.D\n\nA county, city, or town shall provide for the exemption from real property taxes of (i) the qualifying dwelling, or that portion of the value of such dwelling and land that qualifies for the exemption pursuant to subsection B, and (ii) with the exception of land not owned by the surviving spouse, the land, not exceeding one acre, upon which it is situated. However, if a county, city, or town provides for an exemption from or deferral of real property taxes of more than one acre of land pursuant to Article 2 (§ 58.1-3210 et seq.), then the county, city, or town shall also provide an exemption for the same number of acres pursuant to this section. A real property improvement other than a dwelling, including the land upon which such improvement is situated, made to such one acre or greater number of acres exempt from taxation pursuant to this subsection shall also be exempt from taxation so long as the principal use of the improvement is (a) to house or cover motor vehicles or household goods and personal effects as classified in subdivision A 14 of § 58.1-3503 and as listed in § 58.1-3504 and (b) for other than a business purpose.E\n\nFor purposes of this exemption, real property of any surviving spouse of a covered person includes real property (i) held by a surviving spouse as a tenant for life, (ii) held in a revocable inter vivos trust over which the surviving spouse holds the power of revocation, or (iii) held in an irrevocable trust under which the surviving spouse possesses a life estate or enjoys a continuing right of use or support. Such real property does not include any interest held under a leasehold or term of years.F\n\n1. In the event that (i) a surviving spouse is entitled to an exemption under this section by virtue of holding the property in any of the three ways set forth in subsection E and (ii) one or more other persons have an ownership interest in the property that permits them to occupy the property, then the tax exemption for the property that otherwise would have been provided shall be prorated by multiplying the amount of the exemption by a fraction the numerator of which is 1 and the denominator of which equals the total number of people having an ownership interest that permits them to occupy the property.2\n\nIn the event that the principal residence is jointly owned by two or more individuals including the surviving spouse, and no person is entitled to the exemption under this section by virtue of holding the property in any of the three ways set forth in subsection E, then the exemption shall be prorated by multiplying the amount of the exemption by a fraction the numerator of which is the percentage of ownership interest in the dwelling held by the surviving spouse and the denominator of which is 100.","order_by":null,"text":{"0":{"id":228355,"text":"Pursuant to Article X, Section 6-B of the Constitution of Virginia, for tax years beginning on or after January 1, 2017, any county, city, or town may exempt from taxation the real property described in subsection B of the surviving spouse of any covered person who occupies the real property as his principal place of residence. If the covered person’s death occurred on or prior to January 1, 2017, and the surviving spouse has a principal residence on January 1, 2017, eligible for the exemption under this section, then the exemption for the surviving spouse shall begin on January 1, 2017. If the covered person’s death occurs after January 1, 2017, and the surviving spouse has a principal residence eligible for the exemption under this section on the date that such covered person dies, then the exemption for the surviving spouse shall begin on the date that such covered person dies. If the surviving spouse acquires the property after January 1, 2017, then the exemption shall begin on the date of acquisition, and the previous owner may be entitled to a refund for a pro rata portion of real property taxes paid pursuant to § 58.1-3360. 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 surviving spouse’s filing of the affidavit or written statement required by § 58.1-3219.15.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":228356,"text":"Those dwellings, in any locality that provides the exemption pursuant to this article, with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year of a dwelling situated on property that is zoned as single-family residential shall qualify for a total exemption from real property taxes under this article. If the value of a dwelling is in excess of the average assessed value as described in this subsection, then only that portion of the assessed value in excess of the average assessed value shall be subject to real property taxes, and the portion of the assessed value that is not in excess of the average assessed value shall be exempt from real property taxes. Single-family homes, condominiums, town homes, manufactured homes as defined in § 46.2-100 whether or not the wheels and other equipment previously used for mobility have been removed, and other types of dwellings of surviving spouses, whether or not the land on which the single-family home, condominium, town home, manufactured home, or other type of dwelling of a surviving spouse is located is owned by someone other than the surviving spouse, that (i) meet this requirement and (ii) are occupied by such persons as their principal place of residence shall qualify for the real property tax exemption. If the land on which the single-family home, condominium, town home, manufactured home, or other type of dwelling is located is not owned by the surviving spouse, then the land is not exempt.\n\t\t\tFor purposes of determining whether a dwelling, or a portion of its value, is exempt from county and town real property taxes, the average assessed value shall be such average for all dwellings located within the county that are situated on property zoned as single-family residential.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":228357,"text":"The surviving spouse shall qualify for the exemption so long as the surviving spouse does not remarry. The exemption applies without any restriction on the spouse’s moving to a different principal place of residence.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":228358,"text":"A county, city, or town shall provide for the exemption from real property taxes of (i) the qualifying dwelling, or that portion of the value of such dwelling and land that qualifies for the exemption pursuant to subsection B, and (ii) with the exception of land not owned by the surviving spouse, the land, not exceeding one acre, upon which it is situated. However, if a county, city, or town provides for an exemption from or deferral of real property taxes of more than one acre of land pursuant to Article 2 (§ 58.1-3210 et seq.), then the county, city, or town shall also provide an exemption for the same number of acres pursuant to this section. A real property improvement other than a dwelling, including the land upon which such improvement is situated, made to such one acre or greater number of acres exempt from taxation pursuant to this subsection shall also be exempt from taxation so long as the principal use of the improvement is (a) to house or cover motor vehicles or household goods and personal effects as classified in subdivision A 14 of § 58.1-3503 and as listed in § 58.1-3504 and (b) for other than a business purpose.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":228359,"text":"For purposes of this exemption, real property of any surviving spouse of a covered person includes real property (i) held by a surviving spouse as a tenant for life, (ii) held in a revocable inter vivos trust over which the surviving spouse holds the power of revocation, or (iii) held in an irrevocable trust under which the surviving spouse possesses a life estate or enjoys a continuing right of use or support. Such real property does not include any interest held under a leasehold or term of years.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":228360,"text":"1. In the event that (i) a surviving spouse is entitled to an exemption under this section by virtue of holding the property in any of the three ways set forth in subsection E and (ii) one or more other persons have an ownership interest in the property that permits them to occupy the property, then the tax exemption for the property that otherwise would have been provided shall be prorated by multiplying the amount of the exemption by a fraction the numerator of which is 1 and the denominator of which equals the total number of people having an ownership interest that permits them to occupy the property.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"F2"},"6":{"id":228361,"text":"In the event that the principal residence is jointly owned by two or more individuals including the surviving spouse, and no person is entitled to the exemption under this section by virtue of holding the property in any of the three ways set forth in subsection E, then the exemption shall be prorated by multiplying the amount of the exemption by a fraction the numerator of which is the percentage of ownership interest in the dwelling held by the surviving spouse and the denominator of which is 100.","type":"section","prefixes":["F","2"],"prefix":"2","entire_prefix":"F2","prefix_anchor":"F2","level":2,"prior_prefix":"F"}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3219.14\/","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. 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 2019, chapters 15<\/a> and 801<\/a>.<\/p>","references":false,"refers_to":[{"id":82691,"section_number":"46.2-100","catch_line":"Definitions","order_by":null,"url":"\/46.2-100\/"},{"id":61661,"section_number":"58.1-3210","catch_line":"Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities","order_by":null,"url":"\/58.1-3210\/"},{"id":86495,"section_number":"58.1-3360","catch_line":"Credit on current year's taxes when land acquired by United States, the Commonwealth, a political subdivision, a church or religious body, a disabled veteran, or a surviving spouse of a member of the armed forces who was killed in action","order_by":null,"url":"\/58.1-3360\/"},{"id":62278,"section_number":"58.1-3503","catch_line":"General classification of tangible personal property","order_by":null,"url":"\/58.1-3503\/"},{"id":66164,"section_number":"58.1-3504","catch_line":"Classification of certain household goods and personal effects for taxation; governing body may exempt","order_by":null,"url":"\/58.1-3504\/"}],"permalink":{"id":257205,"object_type":"law","relational_id":62628,"identifier":"58.1-3219.14","token":"58.1\/III\/32\/2.5\/58.1-3219.14","url":"\/58.1-3219.14\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3219.14\/","token":"58.1\/III\/32\/2.5\/58.1-3219.14","dublin_core":{"Title":"Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3219.14","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Pursuant to Article X, Section 6-B of the Constitution of Virginia, for tax years beginning on or after January 1, 2017, any county, city, or town may exempt from taxation the real property described in subsection B of the surviving spouse of any covered person<\/span> who occupies the real property as his principal place of residence. If the covered person<\/span>’s death occurred on or prior to January 1, 2017, and the surviving spouse has a principal residence on January 1, 2017, eligible for the exemption under this section, then the exemption for the surviving spouse shall begin on January 1, 2017. If the covered person<\/span>’s death occurs after January 1, 2017, and the surviving spouse has a principal residence eligible for the exemption under this section on the date that such covered person<\/span> dies, then the exemption for the surviving spouse shall begin on the date that such covered person<\/span> dies. If the surviving spouse acquires the property after January 1, 2017, then the exemption shall begin on the date of acquisition, and the previous owner may be entitled to a refund for a pro rata portion of real property taxes paid pursuant to § 58.1-3360<\/a>. 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 surviving spouse’s filing of the affidavit<\/span> or written statement required by § 58.1-3219.15<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Those dwellings, in any locality that provides the exemption pursuant to this article, with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year of a dwelling situated on property that is zoned as single-family residential shall qualify for a total exemption from real property taxes under this article. If the value of a dwelling is in excess of the average assessed value as described in this subsection, then only that portion of the assessed value in excess of the average assessed value shall be subject to real property taxes, and the portion of the assessed value that is not in excess of the average assessed value shall be exempt from real property taxes. Single-family homes, condominiums, town homes, manufactured homes as defined in § 46.2-100<\/a> whether or not the wheels and other equipment previously used for mobility have been removed, and other types of dwellings of surviving spouses, whether or not the land on which the single-family home, condominium, town home, manufactured home, or other type of dwelling of a surviving spouse is located is owned by someone other than the surviving spouse, that (i) meet this requirement and (ii) are occupied by such persons as their principal place of residence shall qualify for the real property tax exemption. If the land on which the single-family home, condominium, town home, manufactured home, or other type of dwelling is located is not owned by the surviving spouse, then the land is not exempt.\n\t\t\tFor purposes of determining whether a dwelling, or a portion of its value, is exempt from county and town real property taxes, the average assessed value shall be such average for all dwellings located within the county that are situated on property zoned as single-family residential. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The surviving spouse shall qualify for the exemption so long as the surviving spouse does not remarry. The exemption applies without any restriction on the spouse’s moving to a different principal place of residence. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> A county, city, or town shall provide for the exemption from real property taxes of (i) the qualifying dwelling, or that portion of the value of such dwelling and land that qualifies for the exemption pursuant to subsection B, and (ii) with the exception of land not owned by the surviving spouse, the land, not exceeding one acre, upon which it is situated. However, if a county, city, or town provides for an exemption from or deferral of real property taxes of more than one acre of land pursuant to Article 2 (§ 58.1-3210<\/a> et seq.), then the county, city, or town shall also provide an exemption for the same number of acres pursuant to this section. A real property improvement other than a dwelling, including the land upon which such improvement is situated, made to such one acre or greater number of acres exempt from taxation pursuant to this subsection shall also be exempt from taxation so long as the principal use of the improvement is (a) to house or cover motor vehicles or household goods and personal effects as classified in subdivision A 14 of § 58.1-3503<\/a> and as listed in § 58.1-3504<\/a> and (b) for other than a business purpose. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> For purposes of this exemption, real property of any surviving spouse of a covered person<\/span> includes real property (i) held by a surviving spouse as a tenant for life, (ii) held in a revocable inter vivos trust over which the surviving spouse holds the power of revocation<\/span>, or (iii) held in an irrevocable trust under which the surviving spouse possesses a life estate or enjoys a continuing right of use or support. Such real property does not include any interest held under a leasehold or term of years. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> 1. In the event that (i) a surviving spouse is entitled to an exemption under this section by virtue of holding the property in any of the three ways set forth in subsection E and (ii) one or more other persons have an ownership interest in the property that permits them to occupy the property, then the tax exemption for the property that otherwise would have been provided shall be prorated by multiplying the amount of the exemption by a fraction the numerator of which is 1 and the denominator of which equals the total number of people having an ownership interest that permits them to occupy the property. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> In the event that the principal residence is jointly owned by two or more individuals including the surviving spouse, and no person is entitled to the exemption under this section by virtue of holding the property in any of the three ways set forth in subsection E, then the exemption shall be prorated by multiplying the amount of the exemption by a fraction the numerator of which is the percentage of ownership interest in the dwelling held by the surviving spouse and the denominator of which is 100. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPTION FROM TAXES ON PROPERTY OF SURVIVING SPOUSES OF CERTAIN PERSONS KILLED\nIN THE LINE OF DUTY (\u00a7 58.1-3219.14)\n\nA. Pursuant to Article X, Section 6-B of the Constitution of Virginia, for tax\nyears beginning on or after January 1, 2017, any county, city, or town may\nexempt from taxation the real property described in subsection B of the\nsurviving spouse of any covered person who occupies the real property as his\nprincipal place of residence. If the covered person’s death occurred on or\nprior to January 1, 2017, and the surviving spouse has a principal residence on\nJanuary 1, 2017, eligible for the exemption under this section, then the\nexemption for the surviving spouse shall begin on January 1, 2017. If the\ncovered person’s death occurs after January 1, 2017, and the surviving\nspouse has a principal residence eligible for the exemption under this section\non the date that such covered person dies, then the exemption for the surviving\nspouse shall begin on the date that such covered person dies. If the surviving\nspouse acquires the property after January 1, 2017, then the exemption shall\nbegin on the date of acquisition, and the previous owner may be entitled to a\nrefund for a pro rata portion of real property taxes paid pursuant to §\n58.1-3360. No county, city, or town shall be liable for any interest on any\nrefund due to the surviving spouse for taxes paid prior to the surviving\nspouse’s filing of the affidavit or written statement required by §\n58.1-3219.15.\n\nB. Those dwellings, in any locality that provides the exemption pursuant to this\narticle, with assessed values in the most recently ended tax year that are not\nin excess of the average assessed value for such year of a dwelling situated on\nproperty that is zoned as single-family residential shall qualify for a total\nexemption from real property taxes under this article. If the value of a\ndwelling is in excess of the average assessed value as described in this\nsubsection, then only that portion of the assessed value in excess of the\naverage assessed value shall be subject to real property taxes, and the portion\nof the assessed value that is not in excess of the average assessed value shall\nbe exempt from real property taxes. Single-family homes, condominiums, town\nhomes, manufactured homes as defined in § 46.2-100 whether or not the\nwheels and other equipment previously used for mobility have been removed, and\nother types of dwellings of surviving spouses, whether or not the land on which\nthe single-family home, condominium, town home, manufactured home, or other type\nof dwelling of a surviving spouse is located is owned by someone other than the\nsurviving spouse, that (i) meet this requirement and (ii) are occupied by such\npersons as their principal place of residence shall qualify for the real\nproperty tax exemption. If the land on which the single-family home,\ncondominium, town home, manufactured home, or other type of dwelling is located\nis not owned by the surviving spouse, then the land is not exempt.\n\t\t\tFor purposes of determining whether a dwelling, or a portion of its value, is\nexempt from county and town real property taxes, the average assessed value\nshall be such average for all dwellings located within the county that are\nsituated on property zoned as single-family residential.\n\nC. The surviving spouse shall qualify for the exemption so long as the surviving\nspouse does not remarry. The exemption applies without any restriction on the\nspouse’s moving to a different principal place of residence.\n\nD. A county, city, or town shall provide for the exemption from real property\ntaxes of (i) the qualifying dwelling, or that portion of the value of such\ndwelling and land that qualifies for the exemption pursuant to subsection B, and\n(ii) with the exception of land not owned by the surviving spouse, the land, not\nexceeding one acre, upon which it is situated. However, if a county, city, or\ntown provides for an exemption from or deferral of real property taxes of more\nthan one acre of land pursuant to Article 2 (§ 58.1-3210 et seq.), then the\ncounty, city, or town shall also provide an exemption for the same number of\nacres pursuant to this section. A real property improvement other than a\ndwelling, including the land upon which such improvement is situated, made to\nsuch one acre or greater number of acres exempt from taxation pursuant to this\nsubsection shall also be exempt from taxation so long as the principal use of\nthe improvement is (a) to house or cover motor vehicles or household goods and\npersonal effects as classified in subdivision A 14 of § 58.1-3503 and as\nlisted in § 58.1-3504 and (b) for other than a business purpose.\n\nE. For purposes of this exemption, real property of any surviving spouse of a\ncovered person includes real property (i) held by a surviving spouse as a tenant\nfor life, (ii) held in a revocable inter vivos trust over which the surviving\nspouse holds the power of revocation, or (iii) held in an irrevocable trust\nunder which the surviving spouse possesses a life estate or enjoys a continuing\nright of use or support. Such real property does not include any interest held\nunder a leasehold or term of years.\n\nF. 1. In the event that (i) a surviving spouse is entitled to an exemption under\nthis section by virtue of holding the property in any of the three ways set\nforth in subsection E and (ii) one or more other persons have an ownership\ninterest in the property that permits them to occupy the property, then the tax\nexemption for the property that otherwise would have been provided shall be\nprorated by multiplying the amount of the exemption by a fraction the numerator\nof which is 1 and the denominator of which equals the total number of people\nhaving an ownership interest that permits them to occupy the property.\n\n 2. In the event that the principal residence is jointly owned by two or more\n individuals including the surviving spouse, and no person is entitled to the\n exemption under this section by virtue of holding the property in any of the\n three ways set forth in subsection E, then the exemption shall be prorated by\n multiplying the amount of the exemption by a fraction the numerator of which\n is the percentage of ownership interest in the dwelling held by the surviving\n spouse and the denominator of which is 100.\n\nHISTORY: 2017, c. 248; 2019, cc. 15, 801.","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}}