1 Va. Admin. Code § 80-20-10
The following words and terms when used in this chapter shall have the following meanings unless the context clearly indicates otherwise:
"Commissioner" means the Commissioner of the Department of Veterans Services.
"Department" means the Virginia Department of Veterans Services.
"Dwelling" means the single structure, including any permanent attachments thereto, that is the principal place of residence of the qualifying surviving spouse.
"Exemption" means the exemption from real property taxes authorized by subdivision (a) of Section 6-A of Article X of the Constitution of Virginia and § 58.1-3219.9 of the Code of Virginia.
"Surviving spouse" means a spouse (i) of any member of the armed forces of the United States who was killed in action as determined by the U.S. Department of Defense or (ii) of any member of the armed forces of the United States who died of wounds as determined by the U.S. Department of Defense. The surviving spouse must be able to show that the surviving spouse was married to the qualifying service member at the time of the service member's death.
"Real property" means land and anything growing on, attached to, or erected on it, excluding anything that may be severed without injury to the land, and the dwelling occupied by the qualified surviving spouse.
1 Va. Admin. Code § 80-20-10
Statutory Authority: § 58.1-3219.11 of the Code of Virginia.