                                 CODE OF VIRGINIA

APPLICATION FOR EXEMPTION (§ 58.1-3219.6)

A. The veteran or 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 name of the disabled
veteran and the name of the spouse, if any, also occupying the real property,
(ii) indicating whether the real property is jointly owned by married
individuals, and (iii) certifying that the real property is occupied as the
veteran&#8217;s principal place of residence. The veteran shall also provide
documentation from the U.S. Department of Veterans Affairs or its successor
agency indicating that the veteran has a 100 percent service-connected,
permanent, and total disability. The veteran shall be required to refile the
information required by this section only if the veteran&#8217;s principal place
of residence changes. In the event of a surviving spouse of a veteran claiming
the exemption, the surviving spouse shall also provide documentation that the
veteran&#8217;s death occurred on or after January 1, 2011.

B. The veteran or surviving spouse may claim the exemption under this article
prior to purchasing the qualifying dwelling by filing the documentation as
required by subsection A and valid documentation of the purchase agreement for
the qualifying dwelling. 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, shall, within 20 business days following receipt
of such documentation, process the application and send the veteran a letter
stating whether the application is approved or denied. If the application is
approved, the letter shall also include the amount of the tax exemption for the
qualifying property the veteran intends to purchase. However, the exemption
described in such a letter shall become effective only after the veteran becomes
the owner of the property.

HISTORY: 2011, cc. 769, 840; 2020, c. 900; 2023, c. 659.