                                 CODE OF VIRGINIA

APPLICATION FOR EXEMPTION (§ 58.1-3219.10)

A. 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 affidavit or
written statement (i) setting forth the surviving spouse&#8217;s name, (ii)
indicating any other joint owners of the real property, and (iii) certifying
that the real property is occupied as the surviving spouse&#8217;s principal
place of residence. The surviving spouse shall also provide documentation from
the United States Department of Defense or its successor agency indicating the
date that the member of the armed forces of the United States died in the line
of duty.
			The surviving spouse shall be required to refile the information required by
this section only if the surviving spouse&#8217;s principal place of residence
changes.

B. The surviving spouse shall promptly notify the commissioner of the revenue of
any remarriage.

HISTORY: 2014, c. 757; 2024, c. 583.