                                 CODE OF VIRGINIA

ABSENCE FROM RESIDENCE (§ 58.1-3219.12)

The fact that surviving 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.

HISTORY: 2014, c. 757.