SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2012 SESSION
Be it enacted by the General Assembly of Virginia:
1. That §§ 58.1-3219.5, 58.1-3360, 58.1-3360.1, and 58.1-3360.2 of the Code of Virginia are amended and reenacted and that the Code of Virginia is amended by adding in Article 2.3 of Chapter 32 of Title 58.1 a section numbered 58.1-3219.7 as follows:
§ 58.1-3219.5. Exemption from taxes on property for disabled veterans.
A. Pursuant to Article X, Section 6-A of the Constitution of Virginia, and for tax years beginning on or after January 1, 2011, the General Assembly hereby exempts from taxation the real property, including the joint real property of husband and wife, of any veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100 percent service-connected, permanent, and total disability, and who occupies the real property as his principal place of residence. If the veteran's disability rating occurs after January 1, 2011, and he has a qualified primary residence on the date of the rating, then the exemption for him under this section begins on the date of such rating. However, no county, city, or town shall be liable for any interest on any refund due to the veteran for taxes paid prior to the veteran's filing of the affidavit or written statement required by § 58.1-3219.6. If the qualified veteran acquires the property after January 1, 2011, then the exemption shall begin on the date of acquisition, and the previous owner may be entitled to a refund for a pro rata portion of real property taxes paid pursuant to § 58.1-3360.
B. The surviving spouse of a veteran eligible for the exemption set forth in this article shall also qualify for the exemption, so long as the death of the veteran occurs on or after January 1, 2011, the surviving spouse does not remarry, and the surviving spouse continues to occupy the real property as his principal place of residence.
C. A county, city, or town shall provide for the exemption
from real property taxes the qualifying dwelling pursuant to this section, and
shall provide for the exemption from real property taxes the land, not
exceeding one acre, upon which it is situated. However, if a county, city, or
town provides for an exemption from or deferral of real property taxes of more
than one acre of land pursuant to Article 2 (§ 58.1-3210 et seq.) of
this chapter, then the county, city, or town shall also provide an
exemption for the same number of acres pursuant to this section.
§ 58.1-3219.7. Absence from residence.
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.
§ 58.1-3360. Credit on current year's taxes when land acquired by United States, the Commonwealth, a political subdivision, a church or religious body, or a disabled veteran.
Any taxpayer whose lands, or any portion thereof, are in any
year acquired or taken in any manner by the United States,; the
Commonwealth,; a political subdivision,; or
a church or religious body, which is exempt from taxation by Article X, Section
6 of the Constitution of Virginia,; or a disabled veteran for
that portion of the property that is exempt from taxation pursuant to § 58.1-3219.5,
shall be relieved from the payment of taxes and levies from the date of
divestment of such land for that portion of the year in which the property was
taken or acquired. The county treasurers as to land situated in counties and
the city treasurers and city collectors as to lands situated in cities shall
receive from and receipt to the original owner of the lands so taken, for his
proportionate part of the taxes and levies for the year and credit the payment
on the tax tickets and shall return at the same time he makes his return of
lands and lots improperly assessed, as required by law, the proportional part
of the taxes and levies exonerated from taxation for any such year, indicating
on the margin of the list the date on which the property was acquired by the
government or religious body. Such list, when approved by the proper
authorities, shall be considered as a credit to any such treasurer or collector
in the settlement of the accounts for such year.
§ 58.1-3360.1. Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes.
The clerk of the court of the county or city in which is
recorded the transfer of title to such property shall furnish a certificate to
the county or city treasurer showing the quantity of land so taken or acquired,
and whether by the Commonwealth, or any political subdivision
thereof, or church or religious body, which is exempt from
taxation by Article X, Section 6 of the Constitution of Virginia, or a
disabled veteran for that portion of the property that is exempt from taxation
pursuant to § 58.1-3219.5, the name of the former owner and a
description of the property and the district or ward in which the property is
situated, also the date of the recordation of the deed or order by which such
property was taken or acquired by the Commonwealth or any political subdivision
thereof or any such church or religious body, as shown by the records in his
office. Such certificate shall be sufficient evidence to the county and city
treasurers to authorize them to receive and prorate the taxes and levies as
herein authorized.
§ 58.1-3360.2. Proration by court; effect on interest and penalties.
Any such taxpayer, or his heirs, successors or assigns, who
shall fail to have his taxes prorated by the county or city treasurer, as above
provided, shall be entitled to apply to the appropriate court for proration of
the taxes, as herein provided, in the same manner and within the same time as
provided by law for the correction of erroneous assessments and refunding taxes
erroneously charged; provided, however that in such proceedings such taxpayer
shall be entitled to relief of interest and penalties only as to the
proportionate part of the property so taken or acquired by the Commonwealth, or
any county or municipality thereof, or church or religious body,
which is exempt from taxation by Article X, Section 6 of the Constitution of
Virginia, or a disabled veteran for that portion of the property that is
exempt from taxation pursuant to § 58.1-3219.5.