1 Va. Admin. Code § 80-20-40
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.
§ 58.1-3219.11 of the Code of Virginia.
Derived from Virginia Register Volume 35, Issue 2, eff. August 29, 2018.