Administrative Code

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Virginia Administrative Code
Title 1. Administration
Agency 80. Department of Veterans Services
Chapter 10. 100% Disabled Veteran Real Property Tax Exemption

1VAC80-10-60. Proration when not all owners qualify for the exemption.

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 § 58.1-3219.5 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 § 58.1-3219.5 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 § 58.1-3219.5 of the Code of Virginia, and as a denominator, 100%.

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.

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