58.1-3213 - Application for exemption.
§ 58.1-3213. Application for exemption.
A. The person claiming such exemption shall file annually with thecommissioner of the revenue of the county, city or town assessing officer orsuch other officer as may be designated by the governing body in which suchdwelling lies, on forms to be supplied by the county, city or town concerned,an affidavit or written statement setting forth (i) the names of the relatedpersons occupying such real estate and (ii) that the total combined networth, including equitable interests and the combined income from allsources, of the persons specified in § 58.1-3211 or 58.1-3211.1, as the casemay be, does not exceed the limits prescribed in such ordinance.
B. In lieu of the annual affidavit or written statement filing requirement, acounty, city or town may prescribe by ordinance for the filing of theaffidavit or written statement on a three-year cycle with an annualcertification by the taxpayer that no information contained on the lastpreceding affidavit or written statement filed has changed to violate thelimitations and conditions provided herein.
C. Notwithstanding the provisions of subsections A, B, and E of this section,any county, city or town may, by local ordinance, prescribe the content ofthe affidavit or written statement described in subsection A, subject to therequirements established in § § 58.1-3211 and 58.1-3211.1; the frequency withwhich an affidavit, written statement or certification as described insubsection B of this section must be filed; and a procedure for late filingof affidavits or written statements.
D. If such person is under 65 years of age, such form shall have attachedthereto a certification by the Social Security Administration, the Departmentof Veterans Affairs or the Railroad Retirement Board, or if such person isnot eligible for certification by any of these agencies, a sworn affidavit bytwo medical doctors who are either licensed to practice medicine in theCommonwealth or are military officers on active duty who practice medicinewith the United States Armed Forces, to the effect that the person ispermanently and totally disabled, as defined in § 58.1-3217; however, acertification pursuant to 42 U.S.C. § 423 (d) by the Social SecurityAdministration so long as the person remains eligible for such socialsecurity benefits shall be deemed to satisfy such definition in § 58.1-3217.The affidavit of at least one of the doctors shall be based upon a physicalexamination of the person by such doctor. The affidavit of one of the doctorsmay be based upon medical information contained in the records of the CivilService Commission which is relevant to the standards for determiningpermanent and total disability as defined in § 58.1-3217.
E. Such affidavit, written statement or certification shall be filed afterJanuary 1 of each year, but before April 1, or such later date as may befixed by ordinance. Such ordinance may include a procedure for late filing byfirst-time applicants or for hardship cases.
F. The commissioner of the revenue or town assessing officer or anotherofficer designated by the governing body of the county, city or town shallalso make any other reasonably necessary inquiry of persons seeking suchexemption, requiring answers under oath, to determine qualifications asspecified herein, including qualification as permanently and totally disabledas defined in § 58.1-3217 and qualification for the exclusion of lifeinsurance benefits paid upon the death of an owner of a dwelling, or asspecified by county, city or town ordinance. The local governing body may, inaddition, require the production of certified tax returns to establish theincome or financial worth of any applicant for tax relief or deferral.
(Code 1950, § 58-760.1; 1971, Ex. Sess., c. 169; 1972, cc. 315, 616; 1973, c.496; 1974, c. 427; 1976, c. 543; 1977, cc. 48, 453, 456; 1978, cc. 774, 776,777,780, 788, 790; 1979, cc. 543, 544, 545, 563; 1980, cc. 656, 666, 673;1981, c. 434; 1982, cc. 123, 457; 1984, cc. 267, 675; 1986, c. 214; 1988, c.334; 1990, c. 158; 1991, c. 286; 1996, c. 480; 1997, c. 710; 2007, c. 357.)