{"data":{"id":"us-va/1vac80-20-30","jurisdiction":"us-va","citation":"1VAC80-20-30","heading":"Full exemption; joint ownership trusts","body":"A. For purposes of this exemption, the full exemption is authorized when real property of any surviving spouse of a member of the armed forces killed in action is held in one of the following trusts: (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.\n\nB. 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 20. Surviving Spouses of Service Members Killed in Action Real Property Tax Exemption"],"source_url":"https://law.lis.virginia.gov/admincode/title1/agency80/chapter20/section30/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:44:48Z","sha256":"126fa4a65885bb94b28338b217c52a41f16f0cc0ea2f68cf6272b99b7936e3c2","source_id":"us-va-vac","stale":false,"prev":"us-va/1vac80-20-20","next":"us-va/1vac80-20-40"},"notice":"GroundRules: Original legal text. Not legal advice."}