SB 240 — Property tax; exemption for surviving spouses of armed forces members who died in the line of duty.

SESSION ENROLLED VIRGINIA ACTS OF ASSEMBLY ––-- 2024 SESSION CHAPTER E583 An Act to amend and reenact §§ 58.1-3219.9 and 58.1-3219.10 of the Code of Virginia and to repeal § 58.1-3228.2 of the Code of Virginia, relating to property tax exemption;

surviving spouses of armed forces members who died in the line of duRy.duty.

O [S 240] Approved LApril L5, 2024 Be it enacted by the General Assembly of Virginia:

That §§ 58.1-3219.9 and 58.1-3219.10 of the Code of Virginia are amended and reenacted as E follows:

D§ forces58.1-3219.9. who died in the line of duty.es on property of surviving spouses of members of the armed A.

PursuantExemption tofrom subdivisiontaxes (b) of Section 6-A of Article X of the Constitution of Virginia, and for tax years beginning on or after January 1, 2015, the General Assembly hereby exempts from taxation the real property described in subsection B of the surviving spousespouses (i) of anymembers member of the armed forces of the United States who wasdied killed in actionthe asline determinedof byduty. the U.S.

DepartmentA. of Defense died in the line of duty with a Line of Duty determination from the U.

S.Pursuant to subdivision (b) of Section 6-A of Article X of the Constitution of Virginia, and for the real property described in subsection B of the surviving spouse (i) of any member of the armed forces of the United States who was killed in action as determined by the U.S.

Department of Defense died in the line of duty with a Line of Duty determination from the U.S.

For purposes of this sectioB,section, such determination of "killed in action" includes a determination by the U.S.

Department of Defense 4fof "died of wounds received in action." If such member of the armed forces of the United States is killed in action after January 1, 2015, and the surviving spouse has a qualified principal residence on tEethe date that such member of the armed forces is killed in action, then the exemption for the surviving spouse shall begin on the date that such member of the armed forces is killed in action.

notB. in excess of the average assessed value for such year of a dwelling situated on property that isare zoned as single family residential shall qualify for a total exemption from real property taxes under this article.

Those dwellings in the locality with assessed values in the most recently ended tax year that are not in excess of the average assessed value for such year of a dwelling situated on property that is zoned as single family residential shall qualify for a total exemption from real property taxes under this article.

Single family homes, condominiums, town homes, manufactured homes as defined in § 46.2-100 whether or not the wheels and other equipment previously used for mobility have been removed, and other types of dwellings of surviving spouses, whether or not the land on which the single family home, condominium, town home, manufactured home, or other type of dwelling of a surviving spouse is located is owned by someone other than the surviving spouse, that (i) meet this requirement and (ii) are occupied by such persons as their principal place of residence shall qualify for the real property tax exemption.

dutyC. shall qualify for the exemption so long as the surviving spouse does not remarry.

The surviving spouse of a member of the armed forces killed in action who died in the line of duty shall qualify for the exemption so long as the surviving spouse does not remarry.

However, if a county, city, or town provides for an exemption from or deferral of real property taxes of more than one acre of land pursuant to Article 2 (§ 58.1-3210 et seq.), then the county, city, or town shall also provide an exemption for the same number of acres pursuant to improvement is situated, made to such one acre or greater number of acres exempt from taxation such pursuant to this subsectionsection. shall also be exempt from taxation so long as the principal use of the of 2 improvement is (i) to house or cover motor vehicles or household goods and personal effects as classified in subdivision A 14 of § 58.1-3503 and as listed in § 58.1-3504 and (ii) for other than a business purpose.

A real property improvement other than a dwelling, including the land upon which such improvement is situated, made to such one acre or greater number of acres exempt from taxation pursuant to this subsection shall also be exempt from taxation so long as the principal use of the improvement is (i) to house or cover motor vehicles or household goods and personal effects as of 2 classified in subdivision A 14 of § 58.1-3503 and as listed in § 58.1-3504 and (ii) for other than a business purpose.

That section § 58.1-3228.2 of the Code of Virginia is repealed.