Source: https://law.lis.virginia.gov/vacodefull/title58.1/chapter32/article2.5/
Timestamp: 2019-07-22 07:26:12
Document Index: 627423053

Matched Legal Cases: ['§ 58', '§ 9', '§ 9', '§ 9', '§ 58', '§ 58']

Code of Virginia Code - Article 2.5. Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty
Table of Contents » Title 58.1. Taxation » Chapter 32. Real Property Tax » Article 2.5. Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty
Article 2.5. Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty.
§ 58.1-3219.13. Definitions.
"Covered person" means any person set forth in the definition of "deceased person" in § 9.1-400 whose beneficiary, as defined in § 9.1-400, is entitled to receive benefits under § 9.1-402, as determined by the Comptroller prior to July 1, 2017, or as determined by the Virginia Retirement System on and after July 1, 2017.
2017, c. 248.
§ 58.1-3219.15. Application for exemption.
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's name, (ii) indicating any other joint owners of the real property, (iii) certifying that the real property is occupied as the surviving spouse'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's principal place of residence changes.
B. The surviving spouse shall promptly notify the commissioner of the revenue of any remarriage.
§ 58.1-3219.16. Absence from residence.
The fact that surviving 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.