1 Va. Admin. Code § 80-20-70
The exemption does not apply to property owned by a cooperative association or any other form of ownership in which the qualified surviving spouse does not actually own the real property other than the trusts detailed in 1VAC80-20-30.
§ 58.1-3219.11 of the Code of Virginia.
Derived from Virginia Register Volume 35, Issue 2, eff. August 29, 2018.