Va. Code § 58.1-3219.15: Application for exemption

A. The surviving spouse claiming the exemption under this article shall file with the commissioner of the revenue of the county, city, or town or such other officer as may be designated by the governing body in which the real property is located, on forms to be supplied by the county, city, or town, an affidavit or written statement (i) setting forth the surviving spouse's name, (ii) indicating any other joint owners of the real property, (iii) certifying that the real property is occupied as the surviving spouse's principal place of residence, and (iv) including evidence of the determination of the Comptroller or the Virginia Retirement System pursuant to subsection A. The surviving spouse shall also provide documentation that he is the surviving spouse of a covered person and of the date that the covered person died.The surviving spouse shall be required to refile the information required by this section only if the surviving spouse's principal place of residence changes.B. The surviving spouse shall promptly notify the commissioner of the revenue of any remarriage.2017, c. 248.