1 Va. Admin. Code § 80-20-60
In the event that the primary residence is jointly owned by two or more individuals, not all of whom qualify for the exemption pursuant to subsection A or B of § 58.1-3219.9 of the Code of Virginia, and no person is entitled to the exemption under this section by virtue of holding the property in any of the three ways set forth in subsection D of § 58.1-3219.9 of the Code of Virginia, then the exemption shall be prorated by multiplying the amount of the exemption or deferral by a fraction that has as a numerator the percentage of ownership interest in the dwelling held by all such joint owners who qualify for the exemption pursuant to subsections A and B of § 58.1-3219.9, and as a denominator, 100%.
1 Va. Admin. Code § 80-20-60
Statutory Authority: § 58.1-3219.11 of the Code of Virginia.