Section 58.1-3219.10 - [See Note] Application for exemptionA. 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, and (iii) certifying that the real property is occupied as the surviving spouse's principal place of residence. The surviving spouse shall also provide documentation from the United States Department of Defense or its successor agency indicating the date that the member of the armed forced of the United States died in the line of duty. 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.Amended by Acts 2024 c. 583,§ 1, eff. 1/1/2025, if a majority of those voting in the referendum at the November 5, 2024, election approve an amendment to the Constitution of Virginia that would expand the real property tax exemption that is currently available to the surviving spouses of soldiers killed in action to be available to the surviving spouses of soldiers who died in the line of duty with a Line of Duty determination from the U.S. Department of Defense..Added by Acts 2014 c. 757, § 1, eff. 7/1/2014.This section is set out more than once due to postponed, multiple, or conflicting amendments.