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2015 SESSION
15101172DBe it enacted by the General Assembly of Virginia:
1. That §§ 58.1-3219.9, 58.1-3360.1, and 58.1-3360.2 of the Code of Virginia are amended and reenacted as follows:
§ 58.1-3219.9. Exemption from taxes on property of surviving spouses of members of the armed forces killed in action.
A. Pursuant to subdivision (b) of Section 6-A of Article X of
the Constitution of Virginia, and for tax years beginning on or after January
1, 2015, the General Assembly hereby exempts from taxation the real property described in subsection B of
the surviving spouse (i) of any member of the armed forces of the United States
who was killed in action as determined by the United States Department of
Defense and (ii) who occupies the real property as his principal place of
residence. If such member of the armed forces of the United States is killed in
action after January 1, 2015, and the surviving spouse has a qualified
principal residence on the date that such member of the armed forces is killed
in action, then the exemption for the surviving spouse shall begin on the date
that such member of the armed forces is killed in action. However, no county,
city, or town shall be liable for any interest on any refund due to the
surviving spouse for taxes paid prior to the surviving spouse's filing of the
affidavit or written statement required by § 58.1-3219.10. If the surviving
spouse acquires the property after January 1, 2015, 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. Only those dwellings in the
locality with assessed values in the most recently ended tax year that are not
in excess of the average assessed value for such year of a dwelling situated on
property that is zoned as single family residential shall qualify for the
exemption under this article. Single family homes, condominiums, town homes,
and other types of dwellings of surviving spouses that (i) meet this
requirement and (ii) are occupied by such persons as their principal place of
residence shall qualify for the real property tax exemption.
For purposes of determining
whether a dwelling is exempt from county and town real property taxes, the
average assessed value shall be such average for all dwellings located within
the county that are situated on property zoned as single family residential.
C. B. The
surviving spouse of a member of the armed forces killed in action shall qualify
for the exemption so long as the surviving spouse does not remarry and
continues to occupy the real property as his principal place of residence. The exemption applies without any
restriction on the spouse's moving to a different
principal place of residence.
D. C. A
county, city, or town shall provide for the exemption from real property taxes
(i) the qualifying dwelling and (ii) 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.), then the county, city, or town
shall also provide an exemption for the same number of acres pursuant to this
section.
E. D. For
purposes of this exemption, real property of any surviving spouse of a member
of the armed forces killed in action includes real property (i) held by a
surviving spouse as a 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 term does not
include any interest held under a leasehold or term of years.
F. E. 1. In
the event that (i) a surviving spouse is entitled to an exemption under this
section by virtue of holding the property in any of the three ways set forth in
subsection E D
and (ii) one or more other persons have an ownership interest in the property
that permits them to occupy the property, then the tax exemption for the
property that otherwise would have been provided shall be prorated by
multiplying the amount of the exemption by a fraction that has 1 as a numerator the number of surviving spouses who are qualified
for the exemption pursuant to this section and has as a
denominator the total number of all people having an ownership interest that
permits them to occupy the property.
2. In the event that the principal residence is jointly owned
by two or more individuals, not all of whom qualify for the
exemption, including the surviving
spouse, and no person is entitled to
the exemption under this section by virtue of holding the property in any of
the three ways set forth in subsection E D, then the exemption shall be
prorated by multiplying the amount of the exemption by a fraction that has as a
numerator the percentage of ownership interest in the dwelling held by all such joint owners who qualify for the
exemption the surviving spouse,
and as a denominator, 100 percent.
§ 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,; a
church or religious body, which that is exempt from taxation
by Article X, Section 6 of the Constitution of Virginia,; a surviving spouse of a
member of the armed forces of the United States who was killed in action for
that portion of the property that is exempt from taxation pursuant to §
58.1-3219.9; 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,; a church
or religious body, which that is exempt from taxation
by Article X, Section 6 of the Constitution of Virginia,; a surviving spouse of a
member of the armed forces of the United States who was killed in action for
that portion of the property that is exempt from taxation pursuant to §
58.1-3219.9; or a disabled veteran for that portion of the
property that is exempt from taxation pursuant to § 58.1-3219.5.
2. That county, city, and town treasurers shall refund, without interest and to the extent paid, any taxes on a surviving spouse's real property that was (i) not exempt from taxation under Article 2.4 (§ 58.1-3219.9 et seq.) of Chapter 32 of Title 58.1 of the Code of Virginia as of January 1, 2015, and (ii) made exempt from real property taxation under the provisions of this act. The refund shall be limited to (a) such taxes on that portion of the surviving spouse's real property that is exempt from taxation under Article 2.4 and (b) tax year 2015 real property taxes.