§ 74-228. Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty.

(a)

Any covered person who occupies real property as his or her principal place of residence shall qualify for a real estate tax exemption, provided that the requirements of Code of Virginia, §§ 58.1-3219.14—58.1-3219.16 are met, as well as the following conditions:

(1)

The surviving spouse claiming the exemption shall file with the Prince George Commissioner of the Revenue:

a.

The form supplied by Prince George County with an affidavit or written statement:

1.

Setting forth the surviving spouse's name;

2.

Indicating any other joint owners of the real property;

3.

Certifying that the real property is occupied as the surviving spouse's principal place of residence; and

4.

Including evidence of the determination of the Comptroller or the Virginia Retirement System pursuant to Code of Virginia, § 58.1-3219.14(A);

b.

Documentation that he or she is the surviving spouse of a covered person; and

c.

The date that the covered person died;

(2)

The surviving spouse does not remarry; and

(3)

The residence has an assessed value in the most recently ended tax year that is not in excess of the average assessed value for such year of a dwelling situated on property that is zoned as single-family residential. If the value of a residence is in excess of the average assessed value, then only that portion of the assessed value in excess of the average assessed value shall be subject to real property taxes as set forth in paragraph (d) of this section.

Prince George County shall not be liable for any interest on any refund due to the surviving spouse for taxes paid prior to the surviving spouse's filing of the affidavit or written statement as required by paragraph (a).

The surviving spouse shall only be required to file the information required by paragraph (a) of this section once. However, the surviving spouse shall be required to refile the information required by paragraph (a) only if the surviving spouse's principal place of residence changes.

(b)

The surviving spouse shall promptly notify the commissioner of revenue of any remarriage.

(c)

if the covered person's death occurred on or prior to January 1, 2017, and the surviving spouse has a principal residence on January 1, 2017, eligible for the exemption under this section, then the exemption for the surviving spouse shall begin on January 1, 2017. If the covered person's death occurs after January 1, 2017, and the surviving spouse has a principal residence eligible for the exemption under this section on the date that such covered person dies, then the exemption for the surviving spouse shall begin on the date that such covered person dies. If the surviving spouse acquires the property after January 1, 2017, then the exemption shall begin on the date of acquisition, and the previous owner may be entitled to a refund for a pro rata portion of real property taxes paid pursuant to Code of Virginia, § 58.1-3360.

(d)

If the value of a dwelling is in excess of the average assessed value, then only that portion of the assessed value in excess of the average assessed value shall be subject to real property taxes, and the portion of the assessed value that is not in excess of the average assessed value shall be exempt from real property taxes. Single-family homes, condominiums, town homes, manufactured homes as defined in Code of Virginia, § 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:

(1)

Meet this requirement; and

(2)

Are occupied by such persons as their principal place of residence shall qualify for the real property tax exemption.

If the land on which the single-family home, condominium, town home, manufactured home, or other type of dwelling is located is not owned by the surviving spouse, then the land is not exempt.

(e)

The exemption from real property taxes provided by this section shall apply to:

(1)

The qualifying dwelling, or that portion of the value of such dwelling and land that qualifies for the exemption pursuant to Code of Virginia, § 58.1-3219.14(B); and

(2)

The land, not exceeding five acres, upon which it is situated.

(f)

The exemption permitted by this section shall apply to the same number of acres as Prince George County offers for elderly and disabled persons.

(g)

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 section shall also be exempt from taxation so long as the principal use of the improvement is:

(1)

To house or cover motor vehicles or household goods and personal effects as classified in Code of Virginia, § 58.1-3503(A)(14) and as listed in Code of Virginia, § 58.1-3504; and

(2)

For other than a business purpose.

(h)

For purposes of the exemption provided by this section, real property of any surviving spouse of a covered person includes real property:

(1)

Held by a surviving spouse as a tenant for life;

(2)

Held in a revocable inter vivos trust over which the surviving spouse holds the power of revocation; or

(3)

Held in an irrevocable trust under which the surviving spouse possesses a life estate or enjoys a continuing right of use or support.

Such real property does not include any interest held under a leasehold or term of years.

(i)

In the event that:

(1)

A surviving spouse is entitled to an exemption under this section by virtue of holding the property in any of the three ways set forth in paragraph (h); and

(2)

One or more other persons have an ownership interest in the property that permits them to occupy the property;

then the tax exemption for the property that otherwise would have been provided shall be prorated by multiplying the amount of the exemption by a fraction the numerator of which is 1 and the denominator of which equals the total number of people having an ownership interest that permits them to occupy the property.

In the event that the principal residence is jointly owned by two or more individuals including the surviving spouse, and no person is entitled to the exemption under this section by virtue of holding the property in any of the three ways set forth in subsection (e), then the exemption shall be prorated by multiplying the amount of the exemption by a fraction the numerator of which is the percentage of ownership interest in the dwelling held by the surviving spouse and the denominator of which is 100.

(Ord. No. O-17-10, § 1, 7-11-2017)

(Ord. No. O-17-10, § 1, 7-11-2017)