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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>63388</law_id><section_number>58.1-1714</section_number><catch_line>Filing of return</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-3</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="17">Miscellaneous Taxes</unit><unit label="article" level="4" order_by="1" identifier="3">Tax on Wills and Administrations</unit></structure><text>
						<section><p>When the value of an estate exceeds $15,000, a return shall be made and filed with the <span class="dictionary">clerk of court</span> at the time the will is offered for probate or the grant of administration is sought in such court. Such return shall state, to the best of the knowledge and belief of the persons submitting the will for probate or requesting the grant of administration, (i) the value of the decedent&#x2019;s real estate as set forth in &#xA7;&#xA0;<a class="law" title="Value of the estate; time of valuation" href="/58.1-1713/">58.1-1713</a> based on the actual value, if known, or if actual value is not known, the appraised value of such property for local real estate tax purposes, and (ii) the estimated value of the decedent&#x2019;s personal property as of the date of the decedent&#x2019;s death. Such return shall be subject to the provisions of &#xA7;&#xA0;<a class="law" title="Oaths or affirmations unnecessary on returns; misdemeanor to make false return" href="/58.1-11/">58.1-11</a>, and the information set forth therein shall be entitled to the <span class="dictionary">privilege</span> accorded by &#xA7;&#xA0;<a class="law" title="Secrecy of information; penalties" href="/58.1-3/">58.1-3</a>. For the purpose of &#xA7;&#xA0;<a class="law" title="Secrecy of information; penalties" href="/58.1-3/">58.1-3</a>, the information set forth in such return shall not be deemed to be required by <span class="dictionary">law</span> to be entered on any public assessment roll or book.</p></section></text><history>Code 1950, &#xA7; 58-66.1; 1974, c. 593; 1976, c. 439; 1984, c. 675; 1989, c. 387; 1998, c. 117; 2003, c. 195.</history><metadata></metadata></law>
