{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3219.8.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3219.8.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3219.8.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3219.8.html"}],"law_id":62215,"edition_id":1,"section_id":62215,"structure_id":15406,"section_number":"58.1-3219.8","catch_line":"Absence from residence","history":"2012, c. 782.","full_text":"The fact that veterans or their 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":226906,"text":"The fact that veterans or their 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":15406,"edition_id":1,"name":"Exemption for Disabled Veterans","identifier":"2.3","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:54:41","date_modified":"2026-06-26 03:54:41","permalink":{"id":257163,"object_type":"structure","relational_id":15406,"identifier":"2.3","token":"58.1\/III\/32\/2.3","url":"\/58.1\/III\/32\/2.3\/","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":79336,"structure_id":15406,"section_number":"58.1-3219.5","catch_line":"Exemption from taxes on property for disabled veterans","url":"\/58.1-3219.5\/","token":"58.1\/III\/32\/2.3\/58.1-3219.5","metadata":false},{"id":76373,"structure_id":15406,"section_number":"58.1-3219.6","catch_line":"Application for exemption","url":"\/58.1-3219.6\/","token":"58.1\/III\/32\/2.3\/58.1-3219.6","metadata":false},{"id":58675,"structure_id":15406,"section_number":"58.1-3219.7","catch_line":"Commissioner of the Department of Veterans Services; rules and regulations; appeal","url":"\/58.1-3219.7\/","token":"58.1\/III\/32\/2.3\/58.1-3219.7","metadata":false},{"id":62215,"structure_id":15406,"section_number":"58.1-3219.8","catch_line":"Absence from residence","url":"\/58.1-3219.8\/","token":"58.1\/III\/32\/2.3\/58.1-3219.8","metadata":false}],"previous_section":{"id":58675,"structure_id":15406,"section_number":"58.1-3219.7","catch_line":"Commissioner of the Department of Veterans Services; rules and regulations; appeal","url":"\/58.1-3219.7\/","token":"58.1\/III\/32\/2.3\/58.1-3219.7","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3219.8\/","history_text":"

This law was first created in 2012. The record of its establishment is cataloged in chapter 782<\/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":257177,"object_type":"law","relational_id":62215,"identifier":"58.1-3219.8","token":"58.1\/III\/32\/2.3\/58.1-3219.8","url":"\/58.1-3219.8\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3219.8\/","token":"58.1\/III\/32\/2.3\/58.1-3219.8","dublin_core":{"Title":"Absence from residence","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3219.8","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The fact<\/span> that veterans or their 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 58.1-3219.8)\n\nThe fact that veterans or their spouses who are otherwise qualified for tax\nexemption pursuant to this article are residing in hospitals, nursing homes,\nconvalescent homes, or other facilities for physical or mental care for extended\nperiods of time shall not be construed to mean that the real estate for which\ntax exemption is sought does not continue to be the sole dwelling of such\npersons during such extended periods of other residence so long as such real\nestate is not used by or leased to others for consideration.\n\nHISTORY: 2012, c. 782.","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}}