                                 CODE OF VIRGINIA

EXEMPTION FROM TAXES ON PROPERTY OF SURVIVING SPOUSES OF CERTAIN PERSONS KILLED
IN THE LINE OF DUTY (§ 58.1-3219.14)

A. Pursuant to Article X, Section 6-B of the Constitution of Virginia, for tax
years beginning on or after January 1, 2017, any county, city, or town may
exempt from taxation the real property described in subsection B of the
surviving spouse of any covered person who occupies the real property as his
principal place of residence. If the covered person&#8217;s death occurred on or
prior to January 1, 2017, and the surviving spouse has a principal residence on
January 1, 2017, eligible for the exemption under this section, then the
exemption for the surviving spouse shall begin on January 1, 2017. If the
covered person&#8217;s death occurs after January 1, 2017, and the surviving
spouse has a principal residence eligible for the exemption under this section
on the date that such covered person dies, then the exemption for the surviving
spouse shall begin on the date that such covered person dies. If the surviving
spouse acquires the property after January 1, 2017, then the exemption shall
begin on the date of acquisition, and the previous owner may be entitled to a
refund for a pro rata portion of real property taxes paid pursuant to &#xA7;
58.1-3360. No county, city, or town shall be liable for any interest on any
refund due to the surviving spouse for taxes paid prior to the surviving
spouse&#8217;s filing of the affidavit or written statement required by &#xA7;
58.1-3219.15.

B. Those dwellings, in any locality that provides the exemption pursuant to this
article, with assessed values in the most recently ended tax year that are not
in excess of the average assessed value for such year of a dwelling situated on
property that is zoned as single-family residential shall qualify for a total
exemption from real property taxes under this article. If the value of a
dwelling is in excess of the average assessed value as described in this
subsection, then only that portion of the assessed value in excess of the
average assessed value shall be subject to real property taxes, and the portion
of the assessed value that is not in excess of the average assessed value shall
be exempt from real property taxes. Single-family homes, condominiums, town
homes, manufactured homes as defined in &#xA7; 46.2-100 whether or not the
wheels and other equipment previously used for mobility have been removed, and
other types of dwellings of surviving spouses, whether or not the land on which
the single-family home, condominium, town home, manufactured home, or other type
of dwelling of a surviving spouse is located is owned by someone other than the
surviving spouse, that (i) meet this requirement and (ii) are occupied by such
persons as their principal place of residence shall qualify for the real
property tax exemption. If the land on which the single-family home,
condominium, town home, manufactured home, or other type of dwelling is located
is not owned by the surviving spouse, then the land is not exempt.
			For purposes of determining whether a dwelling, or a portion of its value, is
exempt from county and town real property taxes, the average assessed value
shall be such average for all dwellings located within the county that are
situated on property zoned as single-family residential.

C. The surviving spouse shall qualify for the exemption so long as the surviving
spouse does not remarry. The exemption applies without any restriction on the
spouse&#8217;s moving to a different principal place of residence.

D. A county, city, or town shall provide for the exemption from real property
taxes of (i) the qualifying dwelling, or that portion of the value of such
dwelling and land that qualifies for the exemption pursuant to subsection B, and
(ii) with the exception of land not owned by the surviving spouse, the land, not
exceeding one acre, upon which it is situated. However, if a county, city, or
town provides for an exemption from or deferral of real property taxes of more
than one acre of land pursuant to Article 2 (&#xA7; 58.1-3210 et seq.), then the
county, city, or town shall also provide an exemption for the same number of
acres pursuant to this section. A real property improvement other than a
dwelling, including the land upon which such improvement is situated, made to
such one acre or greater number of acres exempt from taxation pursuant to this
subsection shall also be exempt from taxation so long as the principal use of
the improvement is (a) to house or cover motor vehicles or household goods and
personal effects as classified in subdivision A 14 of &#xA7; 58.1-3503 and as
listed in &#xA7; 58.1-3504 and (b) for other than a business purpose.

E. For purposes of this exemption, real property of any surviving spouse of a
covered person includes real property (i) held by a surviving spouse as a tenant
for life, (ii) held in a revocable inter vivos trust over which the surviving
spouse holds the power of revocation, or (iii) held in an irrevocable trust
under which the surviving spouse possesses a life estate or enjoys a continuing
right of use or support. Such real property does not include any interest held
under a leasehold or term of years.

F. 1. In the event that (i) a surviving spouse is entitled to an exemption under
this section by virtue of holding the property in any of the three ways set
forth in subsection E and (ii) one or more other persons have an ownership
interest in the property that permits them to occupy the property, then the tax
exemption for the property that otherwise would have been provided shall be
prorated by multiplying the amount of the exemption by a fraction the numerator
of which is 1 and the denominator of which equals the total number of people
having an ownership interest that permits them to occupy the property.

   2. In the event that the principal residence is jointly owned by two or more
   individuals including the surviving spouse, and no person is entitled to the
   exemption under this section by virtue of holding the property in any of the
   three ways set forth in subsection E, then the exemption shall be prorated by
   multiplying the amount of the exemption by a fraction the numerator of which
   is the percentage of ownership interest in the dwelling held by the surviving
   spouse and the denominator of which is 100.

HISTORY: 2017, c. 248; 2019, cc. 15, 801.