If the qualified veteran or surviving spouse is residing in a hospital, nursing home, convalescent home, or other facility for physical or mental care for an extended period of time, the exemption will continue on the property so long as such real estate is not used by or leased to others for consideration.
1 Va. Admin. Code § 80-10-80
Statutory Authority: § 58.1-3219.7 of the Code of Virginia.