                                 CODE OF VIRGINIA

ABSENCE FROM RESIDENCE (§ 58.1-3219.8)

The fact that veterans or their 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: 2012, c. 782.