{"data":{"id":"us-va/1vac80-20-40","jurisdiction":"us-va","citation":"1VAC80-20-40","heading":"Partial exemptions","body":"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.","path":["Title 1. Administration","Agency 80. Department of Veterans Services","Chapter 20. Surviving Spouses of Service Members Killed in Action Real Property Tax Exemption"],"source_url":"https://law.lis.virginia.gov/admincode/title1/agency80/chapter20/section40/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:44:48Z","sha256":"cbdc835d2881ce198aeb16b40234f2c84b5ac1439adf9fc5a31481407b8c94f5","source_id":"us-va-vac","stale":false,"prev":"us-va/1vac80-20-30","next":"us-va/1vac80-20-50"},"notice":"GroundRules: Original legal text. Not legal advice."}