1 Va. Admin. Code § 80-20-40

Current through Register Vol. 41, No. 6, November 4, 2024
Section 1VAC80-20-40 - Partial exemptions

If the qualified surviving spouse acquires the property after January 1, 2015, then the exemption shall begin on the date of acquisition, and the previous owner may be entitled to a refund for a pro rata portion of real property taxes paid pursuant to § 58.1-3360 of the Code of Virginia.

1 Va. Admin. Code § 80-20-40

Derived From Virginia Register Volume 35, Issue 02, eff. 8/29/2018.

Statutory Authority: § 58.1-3219.11 of the Code of Virginia.