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1996 SESSION
964807396Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3213 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3213. Application for exemption.
A. The person claiming such exemption shall file annually with the commissioner
of the revenue of the county, city or town assessing officer or such other
officer as may be designated by the governing body in which such dwelling lies,
on forms to be supplied by the county, city or town concerned, an
affidavit a written statement setting
forth (i) the names of the related persons occupying such real estate and (ii)
that the total combined net worth, including equitable interests and the
combined income from all sources, of the persons specified in § 58.1-3211
does not exceed the limits prescribed in such ordinance.
B. In lieu of the annual affidavit written statement
filing requirement, a county, city or town may prescribe by ordinance for the
filing of the affidavit written statement on a three-year
cycle with an annual certification by the taxpayer that no information
contained on the last preceding affidavit written
statement filed has changed to violate the limitations and conditions
provided herein.
C. Notwithstanding the provisions of subsections A, B, and E of this section,
any county, city or town may, by local ordinance, prescribe the content of the
affidavit written statement described in subsection A,
subject to the requirements established in § 58.1-3211; the frequency with
which an affidavit a written
statement, or certification as described in subsection B of this section
must be filed; and a procedure for late filing of affidavits
written statements.
D. If such person is under sixty-five years of age, such form shall have attached thereto a certification by the Social Security Administration, the Department of Veterans Affairs or the Railroad Retirement Board, or if such person is not eligible for certification by any of these agencies, a sworn affidavit by two medical doctors who are either licensed to practice medicine in the Commonwealth or are military officers on active duty who practice medicine with the United States Armed Forces, to the effect that the person is permanently and totally disabled, as defined in § 58.1-3217; however, a certification pursuant to 42 U.S.C. 423 (d) by the Social Security Administration so long as the person remains eligible for such social security benefits shall be deemed to satisfy such definition in § 58.1-3217. The affidavit of at least one of the doctors shall be based upon a physical examination of the person by such doctor. The affidavit of one of the doctors may be based upon medical information contained in the records of the Civil Service Commission which is relevant to the standards for determining permanent and total disability as defined in § 58.1-3217.
E. Such affidavit written statement or certification
shall be filed after January 1 of each year, but before April 1, or such later
date as may be fixed by ordinance. Such ordinance may include a procedure for
late filing by first-time applicants or for hardship cases.
F. The commissioner of the revenue or town assessing officer or another officer designated by the governing body of the county, city or town shall also make any other reasonably necessary inquiry of persons seeking such exemption, requiring answers under oath, to determine qualifications as specified herein, including qualification as permanently and totally disabled as defined in § 58.1-3217, or as specified by county, city or town ordinance. The local governing body may, in addition, require the production of certified tax returns to establish the income or financial worth of any applicant for tax relief or deferral.