                                 CODE OF VIRGINIA

APPLICATION FOR EXEMPTION (§ 58.1-3213)

A. The person claiming such exemption shall file annually with the commissioner
of the revenue of the county, city or town assessing officer or such other
officer as may be designated by the governing body in which such dwelling lies,
on forms to be supplied by the county, city or town concerned, an affidavit or
written statement setting forth (i) the names of the related persons occupying
such real estate and (ii) that the total combined net worth including equitable
interests and the combined income from all sources, of the persons specified in
&#xA7; 58.1-3212, does not exceed the limits, if any, prescribed in the local
ordinance.

B. In lieu of the annual affidavit or written statement filing requirement, a
county, city or town may prescribe by ordinance for the filing of the affidavit
or written statement on a three-year cycle with an annual certification by the
taxpayer that no information contained on the last preceding affidavit or
written statement filed has changed to violate the limitations and conditions
provided herein.

C. Notwithstanding the provisions of subsections A, B, and E, any county, city
or town may, by local ordinance, prescribe the content of the affidavit or
written statement described in subsection A, subject to the requirements
established in &#xA7;&#xA7; 58.1-3210, 58.1-3211.1, and 58.1-3212, and the local
ordinance; the frequency with which an affidavit, written statement or
certification as described in subsection B of this section must be filed; and a
procedure for late filing of affidavits or written statements.

D. If such person is under 65 years of age, such form shall have attached
thereto a certification by the Social Security Administration, the Department of
Veterans Affairs or the Railroad Retirement Board, or if such person is not
eligible for certification by any of these agencies, a sworn affidavit by two
medical doctors who are either licensed to practice medicine in the Commonwealth
or are military officers on active duty who practice medicine with the United
States Armed Forces, to the effect that the person is permanently and totally
disabled, as defined in &#xA7; 58.1-3217; however, a certification pursuant to
42 U.S.C. &#xA7; 423 (d) by the Social Security Administration so long as the
person remains eligible for such social security benefits shall be deemed to
satisfy such definition in &#xA7; 58.1-3217. The affidavit of at least one of
the doctors shall be based upon a physical examination of the person by such
doctor. The affidavit of one of the doctors may be based upon medical
information contained in the records of the Civil Service Commission which is
relevant to the standards for determining permanent and total disability as
defined in &#xA7; 58.1-3217.

E. Such affidavit, written statement or certification shall be filed after
January 1 of each year, but before April 1, or such later date as may be fixed
by ordinance. Such ordinance may include a procedure for late filing by
first-time applicants or for hardship cases. Any locality may provide by
ordinance that it shall accept such affidavits, written statements, or
certifications on a rolling basis throughout the year.

F. The commissioner of the revenue or town assessing officer or another officer
designated by the governing body of the county, city or town shall also make any
other reasonably necessary inquiry of persons seeking such exemption, requiring
answers under oath, to determine qualifications as specified herein, including
qualification as permanently and totally disabled as defined in &#xA7; 58.1-3217
and qualification for the exclusion of life insurance benefits paid upon the
death of an owner of a dwelling, or as specified by county, city or town
ordinance. The local governing body may, in addition, require the production of
certified tax returns to establish the income or financial worth of any
applicant for tax relief or deferral.

HISTORY: Code 1950, § 58-760.1; 1971, Ex. Sess., c. 169; 1972, cc. 315, 616;
1973, c. 496; 1974, c. 427; 1976, c. 543; 1977, cc. 48, 453, 456; 1978, cc. 774,
776, 777,780, 788, 790; 1979, cc. 543, 544, 545, 563; 1980, cc. 656, 666, 673;
1981, c. 434; 1982, cc. 123, 457; 1984, cc. 267, 675; 1986, c. 214; 1988, c.
334; 1990, c. 158; 1991, c. 286; 1996, c. 480; 1997, c. 710; 2007, c. 357; 2011,
cc. 438, 496; 2022, c. 631.