- A. If the veteran's 100% disability rating occurs after January 1, 2011, and the veteran owns a qualified primary residence on the date of the rating, then the tax exemption begins on the date of such rating.
- B. If the qualified veteran acquires the property after January 1, 2011, 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.
Statutory Authority
§ 58.1-3219.7 of the Code of Virginia.
Historical Notes
Derived from Virginia Register Volume 34, Issue 2, eff. September 18, 2017.