                                 CODE OF VIRGINIA

APPLICATION FOR EXEMPTION (§ 58.1-3219.15)

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, (iii) certifying that
the real property is occupied as the surviving spouse&#8217;s principal place of
residence, and (iv) including evidence 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 covered
person and of the date that the covered person died.
			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: 2017, c. 248.