{"data":{"id":"us-va/1vac80-10-50","jurisdiction":"us-va","citation":"1VAC80-10-50","heading":"Surviving spouse exemption","body":"A. The surviving spouse of a veteran eligible for the exemption shall also qualify for the exemption, so long as:\n\n1. The death of the qualified veteran occurs on or after January 1, 2011;\n\n2. The surviving spouse was married to the qualified veteran at the time of the veteran's death;\n\n3. The surviving spouse does not remarry; and\n\n4. 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.\n\nB. 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.","path":["Title 1. Administration","Agency 80. Department of Veterans Services","Chapter 10. 100% Disabled Veteran Real Property Tax Exemption"],"source_url":"https://law.lis.virginia.gov/admincode/title1/agency80/chapter10/section50/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:44:48Z","sha256":"0cee6594486458f7b271632b9769ffede4ac90de3174e8bc025ed5173f7bf764","source_id":"us-va-vac","stale":false,"prev":"us-va/1vac80-10-40","next":"us-va/1vac80-10-60"},"notice":"GroundRules: Original legal text. Not legal advice."}