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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>59980</law_id><section_number>58.1-3219.15</section_number><catch_line>Application for exemption</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="32">Real Property Tax</unit><unit label="article" level="4" order_by="1" identifier="2.5">Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty</unit></structure><text>
						<section id="A"><p><span class="prefix-number">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 <span class="dictionary">affidavit</span> or written statement (i) setting forth the surviving spouse&#x2019;s name, (ii) indicating any other joint owners of the real property, (iii) certifying that the real property is occupied as the surviving spouse&#x2019;s principal place of residence, and (iv) including <span class="dictionary">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 <span class="dictionary">covered person</span> and of the date that the <span class="dictionary">covered person</span> died.
			The surviving spouse shall be required to refile the information required by this section only if the surviving spouse&#x2019;s principal place of residence changes. <a id="paragraph-219632" class="section-permalink" href="https://vacode.org/58.1-3219.15/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> The surviving spouse shall promptly notify the commissioner of the revenue of any remarriage. <a id="paragraph-219633" class="section-permalink" href="https://vacode.org/58.1-3219.15/#B"><i class="fa fa-link"/></a></p></section></text><history>2017, c. 248.</history><metadata></metadata></law>
