Title of Regulation: 1VAC80-10. 100% Disabled Veteran Real Property Tax Exemption (amending 1VAC80-10-50).

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

Effective Date: July 1, 2019.

Agency Contact: Carrie Ann Alford, Director of Policy and Planning, Department of Veterans Services, 101 North 14th Street, 17th Floor, Richmond, VA 23219, telephone (804) 225-4716, email carrieann.alford@dvs.virginia.gov.

Summary:

The amendment removes the requirement that, in order to qualify for surviving spouse exemption from real property tax, the surviving spouse of an eligible veteran continues to occupy the real property as the spouse's principal place of residence.

1VAC80-10-50. Surviving spouse exemption.

A. The surviving spouse of a veteran eligible for the exemption shall also qualify for the exemption, so long as:

1. The death of the qualified veteran occurs on or after January 1, 2011;

2. The surviving spouse was married to the qualified veteran at the time of the veteran's death;

3. The surviving spouse does not remarry;

4. The surviving spouse continues to occupy the real property as the surviving spouse's principal place of residence; and

5. 4. The veteran was eligible for the exemption at the time of the veteran's death. This exemption is available even if the qualifying veteran never requested the exemption.

B. The exemption for a surviving spouse includes real property (i) held by the veteran's spouse as tenant for life, (ii) held in a revocable inter vivos trust over which the surviving spouse holds the power of revocation, or (iii) held in an irrevocable trust under which the surviving spouse possesses a life estate or enjoys a continuing right of use or support. The exemption does not apply to any other forms of trust or any interest held under a leasehold or term of years.