For taxable years beginning on January 1, 2022 and following tax years, any real property solely owned by a surviving spouse of a member of the Armed Forces of the United States who died in the line of duty with a line of duty determination as determined by the U.S. Department of Defense, where such death was not the result of criminal conduct, where such spouse occupies the real property as their principal place of residence and does not remarry, shall constitute a separate classification for local taxation of real property which is determined on January 1 of a given tax year. If a surviving spouse acquires real property after January 1 of a given tax year or if the member of the Armed Forces of the United States passes away after January 1, eligibility of this separate classification under this chapter would begin January 1 of the subsequent tax year. Nothing in this section shall be construed to restrict the surviving spouse's moving to a different principal place of residence and without any requirement that the surviving spouse resided in the Commonwealth of Virginia at the time of death of the member of the Armed Forces of the United States.
(Ord. 22-18. Passed 12-14-22.)