{"data":{"id":"us-va/1vac80-20-80","jurisdiction":"us-va","citation":"1VAC80-20-80","heading":"Qualified surviving spouses residing in hospitals, nursing homes, convalescent homes, or other care facilities","body":"If the qualified surviving spouse is residing in a hospital, nursing home, convalescent home, or other facility for physical or mental care for an extended period of time, the exemption will continue on the property so long as such real estate is not used by or leased to others for consideration.","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/section80/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:44:48Z","sha256":"64c5d185a891b639f334dc531ee72ac6bc6eaa8175477be18463b122e96bd7e5","source_id":"us-va-vac","stale":false,"prev":"us-va/1vac80-20-70","next":"us-va/1vac80-20-90"},"notice":"GroundRules: Original legal text. Not legal advice."}