TITLE 1. ADMINISTRATION

DEPARTMENT OF VETERANS SERVICES

Final Regulation

Title of Regulation: 1VAC80-10. 100% Disabled Veteran Real Property Tax Exemption (amending 1VAC80-10-90).

Statutory Authority: § 58.1-3219.7 of the Code of Virginia.

Effective Date: September 23, 2024.

Agency Contact: Steven Combs, Deputy Commissioner, Department of Veterans Services, James Monroe Building, 101 North 14th Street, Richmond, VA 23219, telephone (804) 786-0294, or email steven.combs@dvs.virginia.gov.

Summary:

The amendments remove a limitation period regarding when veterans are eligible for a refund of paid real property tax that conflicts with § 58.1-3219.5 of the Code of Virginia.

1VAC80-10-90. Application.

A. A veteran claiming the real property tax exemption shall file with the Commissioner of the Revenue, or other assessing official, in the veteran's respective locality:

1. A summary of benefits letter issued by the VA, or its successor agency, indicating that the veteran has a 100% service-connected, permanent, and total disability;

2. An affidavit or application on a form provided by the locality that:

a. Sets forth the name of the veteran and the name of the spouse, if any, also occupying the real property;

b. Indicates whether the real property is jointly owned by two spouses; and

c. Certifies that the real property is occupied as the veteran's principal place of residence; and

3. Proof of residence occupancy acceptable to the applicable locality, such as a valid Virginia driver's license or other proof of residency acceptable to the locality.

B. A surviving spouse of a veteran claiming the real property tax exemption shall file with the Commissioner of the Revenue, or other assessing official, in the surviving spouse's respective locality:

1. A summary of benefits letter issued by the VA, or its successor agency, indicating that the veteran had a 100% service-connected, permanent, and total disability;

2. An affidavit or application on a form provided by the locality that:

a. Sets forth the name of the deceased veteran and the name of the spouse;

b. Indicates whether the real property is jointly owned by the two spouses; and

c. Certifies that the real property is occupied as the surviving spouse's principal place of residence;

3. Proof of residence occupancy acceptable to the applicable locality, such as a valid Virginia driver's license, or other proof of residency acceptable to the locality;

4. Death certification to confirm veteran's date of death is on or after January 1, 2011; and

5. A certificate of marriage from the appropriate state office of records.

C. The veteran or surviving spouse may complete the local tax exemption application before receipt of the VA Summary of Benefits letter. The Commissioner of Revenue, or other assessing official, shall ensure that the veteran is aware the application is not complete without the required VA letter. When the application is complete, the assessing official shall inform the veteran or surviving spouse by mail whether or not the application is approved, the veteran or surviving spouse is exempt from the real property tax, and if exempted, the amount of the exemption.

D. The veteran or surviving spouse shall be required to re-file the application and notify the previous jurisdiction, required by this section only, if the principal place of residence changes.

E. While there is no deadline to apply for the exemption, the Commissioner of the Revenue, or assessing official, may only correct and refund (without interest) the past assessments of an initially qualified applicant for no more than the current tax year, plus up to three prior tax years after January 1, 2011.

F. E. No county, city, or town shall be liable for any interest on any refund due to the veteran or surviving spouse for taxes paid prior to the filing of the application required by § 58.1-3219.6 of the Code of Virginia.

G. F. In the determination of the exemption, no locality may implement income or asset limitations or a deadline for application.

H. G. This chapter does not prohibit the locality's ability to require an annual confirmation of continued residence from the qualifying veteran or surviving spouse.