Pulaski County Line of Duty Surviving Spouse Exemption

The Pulaski County Board of Supervisors enacted an "Ordinance ... Exempting from Real Property Taxes Property of Surviving Spouses of Persons Killed in the Line of Duty" on April 26, 2021, on a 5-0 vote (Chair Joseph W. Guthrie, Vice-Chair Charles R. Bopp, Dirk I. Compton, John V. Travis and Laura W. Walters). The ordinance posts as a scanned image; it was read by OCR. Scope. For tax years beginning on or after January 1, 2017, the exemption covers the qualifying dwelling and, except for land not owned by the surviving spouse, the land not exceeding one acre on which it sits, plus a qualifying non-dwelling improvement such as a carport on the exempt acreage. Dwellings assessed at or below the average assessed value qualify for a total exemption; where the value exceeds the average, only the excess is taxed. The ordinance measures the average against dwellings on property zoned single-family residential, wording the statute has replaced - under section 58.1-3219.9(B) the average assessed value of a single-family dwelling is only the yardstick, a home of any type qualifies, and the exemption follows the spouse to a different principal residence without restriction. A "covered person" is any person within the definition of "deceased person" in Code section 9.1-400 whose beneficiary is entitled to benefits under section 9.1-402, as determined by the Comptroller before July 1, 2017 or the Virginia Retirement System after. Application. The surviving spouse files an affidavit with the Commissioner of the Revenue with a photo ID, proof of residency, the determination of the Comptroller or the Virginia Retirement System under section 58.1-3219.14(A), a copy of the death certificate and a certificate of marriage, and refiles only when the principal residence changes. The spouse must report a remarriage. The county is not liable for interest on refunds of taxes paid before the affidavit was filed.