{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3219.15.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3219.15.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3219.15.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3219.15.html"}],"law_id":59980,"edition_id":1,"section_id":59980,"structure_id":15673,"section_number":"58.1-3219.15","catch_line":"Application for exemption","history":"2017, c. 248.","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, (iii) certifying that the real property is occupied as the surviving spouse’s principal place of residence, and (iv) including evidence of the determination of the Comptroller or the Virginia Retirement System pursuant to subsection A. The surviving spouse shall also provide documentation that he is the surviving spouse of a covered person and of the date that the covered person died.\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":219632,"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, (iii) certifying that the real property is occupied as the surviving spouse’s principal place of residence, and (iv) including evidence of the determination of the Comptroller or the Virginia Retirement System pursuant to subsection A. The surviving spouse shall also provide documentation that he is the surviving spouse of a covered person and of the date that the covered person died.\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":219633,"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":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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3219.15\/","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":false,"permalink":{"id":257209,"object_type":"law","relational_id":59980,"identifier":"58.1-3219.15","token":"58.1\/III\/32\/2.5\/58.1-3219.15","url":"\/58.1-3219.15\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3219.15\/","token":"58.1\/III\/32\/2.5\/58.1-3219.15","dublin_core":{"Title":"Application for exemption","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3219.15","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, (iii) certifying that the real property is occupied as the surviving spouse’s principal place of residence, and (iv) including evidence<\/span> of the determination of the Comptroller or the Virginia Retirement System pursuant to subsection A. The surviving spouse shall also provide documentation that he is the surviving spouse of a covered person<\/span> and of the date that the covered person<\/span> died.\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 58.1-3219.15)\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, (iii) certifying that\nthe real property is occupied as the surviving spouse’s principal place of\nresidence, and (iv) including evidence of the determination of the Comptroller\nor the Virginia Retirement System pursuant to subsection A. The surviving spouse\nshall also provide documentation that he is the surviving spouse of a covered\nperson and of the date that the covered person died.\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: 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}}