As used in this article, unless the context requires otherwise:
COVERED PERSON
Any person set forth in the definition of "deceased person"
in § 9.1-400 of the Code of Virginia, 1950, as amended,
whose beneficiary, as defined in that section, is entitled to receive
benefits under § 9.1-402 of the Code of Virginia, 1950,
as amended, as determined by the Comptroller of Virginia prior to
July 1, 2017, or as determined by the Virginia Retirement System on
and after July 1, 2017.
The surviving spouse claiming the exemption under this article shall file with the Commissioner of the Revenue, on forms to be supplied by the Commissioner of the Revenue, an affidavit or written statement (i) setting forth the surviving spouse's name, (ii) indicating any other joint owners of the real property, (iii) certifying that the real property is occupied as the surviving spouse's principal place of residence, and (iv) including evidence of the determination of the Comptroller or the Virginia Retirement System pursuant to §
155-22.1. The surviving spouse shall also provide documentation that he/she is the surviving spouse of a covered person and of the date that the covered person died. The surviving spouse shall be required to refile the information required by this section only if the surviving spouse's principal place of residence changes. The surviving spouse shall promptly notify the Commissioner of the Revenue of any remarriage.
The fact that surviving spouses who are otherwise qualified
for tax exemption pursuant to this article are residing in hospitals,
nursing homes, convalescent homes, or other facilities for physical
or mental care for extended periods of time shall not be construed
to mean that the real estate for which tax exemption is sought does
not continue to be the sole dwelling of such persons during such extended
periods of other residence, so long as such real estate is not used
by or leased to others for consideration.