{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3219.16.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3219.16.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3219.16.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3219.16.html"}],"law_id":86539,"edition_id":1,"section_id":86539,"structure_id":15673,"section_number":"58.1-3219.16","catch_line":"Absence from residence","history":"2017, c. 248.","full_text":"The fact that surviving spouses who are otherwise qualified for tax exemption pursuant to this article are residing in hospitals, nursing homes, convalescent homes, or other facilities for physical or mental care for extended periods of time shall not be construed to mean that the real estate for which tax exemption is sought does not continue to be the sole dwelling of such persons during such extended periods of other residence, so long as such real estate is not used by or leased to others for consideration.","order_by":null,"text":{"0":{"id":309944,"text":"The fact that surviving spouses who are otherwise qualified for tax exemption pursuant to this article are residing in hospitals, nursing homes, convalescent homes, or other facilities for physical or mental care for extended periods of time shall not be construed to mean that the real estate for which tax exemption is sought does not continue to be the sole dwelling of such persons during such extended periods of other residence, so long as such real estate is not used by or leased to others for consideration.","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}],"previous_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\/58.1-3219.16\/","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":257213,"object_type":"law","relational_id":86539,"identifier":"58.1-3219.16","token":"58.1\/III\/32\/2.5\/58.1-3219.16","url":"\/58.1-3219.16\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3219.16\/","token":"58.1\/III\/32\/2.5\/58.1-3219.16","dublin_core":{"Title":"Absence from residence","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3219.16","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The fact<\/span> that surviving spouses who are otherwise qualified for tax exemption pursuant to this article are residing in hospitals, nursing homes, convalescent homes, or other facilities for physical or mental care for extended periods of time shall not be construed to mean that the real estate for which tax exemption is sought does not continue to be the sole dwelling of such persons during such extended periods of other residence, so long as such real estate is not used by or leased to others for consideration.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nABSENCE FROM RESIDENCE (\u00a7 58.1-3219.16)\n\nThe fact that surviving spouses who are otherwise qualified for tax exemption\npursuant to this article are residing in hospitals, nursing homes, convalescent\nhomes, or other facilities for physical or mental care for extended periods of\ntime shall not be construed to mean that the real estate for which tax exemption\nis sought does not continue to be the sole dwelling of such persons during such\nextended periods of other residence, so long as such real estate is not used by\nor leased to others for consideration.\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}}