                                 CODE OF VIRGINIA

COMMISSIONER OF THE DEPARTMENT OF VETERANS SERVICES; RULES AND REGULATIONS;
APPEAL (§ 58.1-3219.7)

A. The Commissioner of the Department of Veterans Services shall promulgate
rules and regulations governing the administration and implementation of the
property tax exemption under this article. Such rules and regulations shall
include, but not be limited to, written guidance for veterans residing in the
Commonwealth and for commissioners of the revenue or other assessing officers
relating to the determination of eligibility for the property tax exemption
under this article and procedures for appealing a decision of the Commissioner
of the Department of Veterans Services to a circuit court pursuant to subsection
B. The Commissioner of the Department of Veterans Services may also provide
written guidance to, and respond to requests for information from, veterans
residing in the Commonwealth and commissioners of the revenue or other assessing
officers regarding the exemption under this article, including interpretation of
the provisions of subdivision (a) of Section 6-A of Article X of the
Constitution of Virginia and this article.

B. The Commissioner of the Department of Veterans Services shall hear and decide
appeals by veterans residing in the Commonwealth from a denial of their
application pursuant to &#xA7; 58.1-3219.6 by a commissioner of the revenue or
other assessing officer. However, such appeal shall be limited to appeals based
upon a finding of fact regarding eligibility criteria set forth in subdivision
(a) of Section 6-A of Article X of the Constitution of Virginia and this
article. The Commissioner of the Department of Veterans Services shall not be
authorized to hear or decide appeals regarding a dispute over the assessed value
of any property. Nothing in this section shall be construed to limit the appeal
of a decision of the Commissioner of the Department of Veterans Services by
either party to the circuit court in the locality in which the veteran resides.

HISTORY: 2012, c. 594; 2014, c. 757.