{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3219.5.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3219.5.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3219.5.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3219.5.html"}],"law_id":79336,"edition_id":1,"section_id":79336,"structure_id":15406,"section_number":"58.1-3219.5","catch_line":"Exemption from taxes on property for disabled veterans","history":"2011, cc. 769, 840; 2012, cc. 75, 263, 782, 806; 2014, c. 757; 2016, cc. 349, 393, 485; 2018, c. 236; 2019, cc. 15, 801; 2020, c. 900.","full_text":"A\n\nPursuant to subdivision (a) of Section 6-A of Article X of the Constitution of Virginia, and for tax years beginning on or after January 1, 2011, the General Assembly hereby exempts from taxation the real property, including the joint real property of married individuals, of any veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100 percent service-connected, permanent, and total disability, and who occupies the real property as his principal place of residence. If the veteran’s disability rating occurs after January 1, 2011, and he has a qualified primary residence on the date of the rating, then the exemption for him under this section begins on the date of such rating. However, no county, city, or town shall be liable for any interest on any refund due to the veteran for taxes paid prior to the veteran’s filing of the affidavit or written statement required by § 58.1-3219.6. 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.B\n\nThe surviving spouse of a veteran eligible for the exemption set forth in this article shall also qualify for the exemption, so long as the death of the veteran occurs on or after January 1, 2011, and the surviving spouse does not remarry. The exemption applies without any restriction on the spouse’s moving to a different principal place of residence.C\n\nA county, city, or town shall provide for the exemption from real property taxes the qualifying dwelling pursuant to this section and shall provide for the exemption from real property taxes the land, not exceeding one acre, upon which it is situated. However, if a county, city, or town provides for an exemption from or deferral of real property taxes of more than one acre of land pursuant to Article 2 (§ 58.1-3210 et seq.), then the county, city, or town shall also provide an exemption for the same number of acres pursuant to this section. If the veteran owns a house that is his residence, including a manufactured home as defined in § 46.2-100 whether or not the wheels and other equipment previously used for mobility have been removed, such house or manufactured home shall be exempt even if the veteran does not own the land on which the house or manufactured home is located. If such land is not owned by the veteran, then the land is not exempt. A real property improvement other than a dwelling, including the land upon which such improvement is situated, made to such one acre or greater number of acres exempt from taxation pursuant to this subsection shall also be exempt from taxation so long as the principal use of the improvement is (i) to house or cover motor vehicles or household goods and personal effects as classified in subdivision A 14 of § 58.1-3503 and as listed in § 58.1-3504 and (ii) for other than a business purpose.D\n\nFor purposes of this exemption, real property of any veteran includes real property (i) held by a veteran alone or in conjunction with the veteran’s spouse as tenant or tenants for life or joint lives, (ii) held in a revocable inter vivos trust over which the veteran or the veteran and his spouse hold the power of revocation, or (iii) held in an irrevocable trust under which a veteran alone or in conjunction with his spouse possesses a life estate or an estate for joint lives or enjoys a continuing right of use or support. The term does not include any interest held under a leasehold or term of years.\n\t\t\tThe exemption for a surviving spouse under subsection B includes real property (a) held by the veteran’s spouse as tenant for life, (b) held in a revocable inter vivos trust over which the surviving spouse holds the power of revocation, or (c) held in an irrevocable trust under which the surviving spouse possesses a life estate or enjoys a continuing right of use or support. The exemption does not apply to any interest held under a leasehold or term of years.E\n\n1. In the event that (i) a person is entitled to an exemption under this section by virtue of holding the property in any of the three ways set forth in subsection D and (ii) one or more other persons have an ownership interest in the property that permits them to occupy the property, then the tax exemption for the property that otherwise would have been provided shall be prorated by multiplying the amount of the exemption by a fraction that has as a numerator the number of people who are qualified for the exemption pursuant to this section and has as a denominator the total number of all people having an ownership interest that permits them to occupy the property.2\n\nIn 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, 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, then the exemption shall be prorated by multiplying the amount of the exemption 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, and as a denominator, 100 percent.","order_by":null,"text":{"0":{"id":284017,"text":"Pursuant to subdivision (a) of Section 6-A of Article X of the Constitution of Virginia, and for tax years beginning on or after January 1, 2011, the General Assembly hereby exempts from taxation the real property, including the joint real property of married individuals, of any veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100 percent service-connected, permanent, and total disability, and who occupies the real property as his principal place of residence. If the veteran’s disability rating occurs after January 1, 2011, and he has a qualified primary residence on the date of the rating, then the exemption for him under this section begins on the date of such rating. However, no county, city, or town shall be liable for any interest on any refund due to the veteran for taxes paid prior to the veteran’s filing of the affidavit or written statement required by § 58.1-3219.6. 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.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":284018,"text":"The surviving spouse of a veteran eligible for the exemption set forth in this article shall also qualify for the exemption, so long as the death of the veteran occurs on or after January 1, 2011, and the surviving spouse does not remarry. The exemption applies without any restriction on the spouse’s moving to a different principal place of residence.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":284019,"text":"A county, city, or town shall provide for the exemption from real property taxes the qualifying dwelling pursuant to this section and shall provide for the exemption from real property taxes the land, not exceeding one acre, upon which it is situated. However, if a county, city, or town provides for an exemption from or deferral of real property taxes of more than one acre of land pursuant to Article 2 (§ 58.1-3210 et seq.), then the county, city, or town shall also provide an exemption for the same number of acres pursuant to this section. If the veteran owns a house that is his residence, including a manufactured home as defined in § 46.2-100 whether or not the wheels and other equipment previously used for mobility have been removed, such house or manufactured home shall be exempt even if the veteran does not own the land on which the house or manufactured home is located. If such land is not owned by the veteran, then the land is not exempt. A real property improvement other than a dwelling, including the land upon which such improvement is situated, made to such one acre or greater number of acres exempt from taxation pursuant to this subsection shall also be exempt from taxation so long as the principal use of the improvement is (i) to house or cover motor vehicles or household goods and personal effects as classified in subdivision A 14 of § 58.1-3503 and as listed in § 58.1-3504 and (ii) for other than a business purpose.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":284020,"text":"For purposes of this exemption, real property of any veteran includes real property (i) held by a veteran alone or in conjunction with the veteran’s spouse as tenant or tenants for life or joint lives, (ii) held in a revocable inter vivos trust over which the veteran or the veteran and his spouse hold the power of revocation, or (iii) held in an irrevocable trust under which a veteran alone or in conjunction with his spouse possesses a life estate or an estate for joint lives or enjoys a continuing right of use or support. The term does not include any interest held under a leasehold or term of years.\n\t\t\tThe exemption for a surviving spouse under subsection B includes real property (a) held by the veteran’s spouse as tenant for life, (b) held in a revocable inter vivos trust over which the surviving spouse holds the power of revocation, or (c) held in an irrevocable trust under which the surviving spouse possesses a life estate or enjoys a continuing right of use or support. The exemption does not apply to any interest held under a leasehold or term of years.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":284021,"text":"1. In the event that (i) a person is entitled to an exemption under this section by virtue of holding the property in any of the three ways set forth in subsection D and (ii) one or more other persons have an ownership interest in the property that permits them to occupy the property, then the tax exemption for the property that otherwise would have been provided shall be prorated by multiplying the amount of the exemption by a fraction that has as a numerator the number of people who are qualified for the exemption pursuant to this section and has as a denominator the total number of all people having an ownership interest that permits them to occupy the property.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"E2"},"5":{"id":284022,"text":"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, 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, then the exemption shall be prorated by multiplying the amount of the exemption 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, and as a denominator, 100 percent.","type":"section","prefixes":["E","2"],"prefix":"2","entire_prefix":"E2","prefix_anchor":"E2","level":2,"prior_prefix":"E"}},"ancestry":[{"id":15406,"edition_id":1,"name":"Exemption for Disabled Veterans","identifier":"2.3","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:54:41","date_modified":"2026-06-26 03:54:41","permalink":{"id":257163,"object_type":"structure","relational_id":15406,"identifier":"2.3","token":"58.1\/III\/32\/2.3","url":"\/58.1\/III\/32\/2.3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":79336,"structure_id":15406,"section_number":"58.1-3219.5","catch_line":"Exemption from taxes on property for disabled veterans","url":"\/58.1-3219.5\/","token":"58.1\/III\/32\/2.3\/58.1-3219.5","metadata":false},{"id":76373,"structure_id":15406,"section_number":"58.1-3219.6","catch_line":"Application for exemption","url":"\/58.1-3219.6\/","token":"58.1\/III\/32\/2.3\/58.1-3219.6","metadata":false},{"id":58675,"structure_id":15406,"section_number":"58.1-3219.7","catch_line":"Commissioner of the Department of Veterans Services; rules and regulations; appeal","url":"\/58.1-3219.7\/","token":"58.1\/III\/32\/2.3\/58.1-3219.7","metadata":false},{"id":62215,"structure_id":15406,"section_number":"58.1-3219.8","catch_line":"Absence from residence","url":"\/58.1-3219.8\/","token":"58.1\/III\/32\/2.3\/58.1-3219.8","metadata":false}],"next_section":{"id":76373,"structure_id":15406,"section_number":"58.1-3219.6","catch_line":"Application for exemption","url":"\/58.1-3219.6\/","token":"58.1\/III\/32\/2.3\/58.1-3219.6","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3219.5\/","history_text":"

This law was first created in 2011. The record of its establishment is cataloged in chapters 769<\/a> and 840<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 6 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2012, chapters 75<\/a>, 263<\/a>, 782<\/a>, and 806<\/a>; in 2014, chapter 757<\/a>; in 2016, chapters 349<\/a>, 393<\/a>, and 485<\/a>; in 2018, chapter 236<\/a>; in 2019, chapters 15<\/a> and 801<\/a>; in 2020, chapter 900<\/a>.<\/p>","references":[{"id":56557,"section_number":"15.2-2159","catch_line":"Fee for solid waste disposal by counties","order_by":null,"url":"\/15.2-2159\/"},{"id":72799,"section_number":"46.2-653.1","catch_line":"Conversion of manufactured home to real property","order_by":null,"url":"\/46.2-653.1\/"},{"id":86495,"section_number":"58.1-3360","catch_line":"Credit on current year's taxes when land acquired by United States, the Commonwealth, a political subdivision, a church or religious body, a disabled veteran, or a surviving spouse of a member of the armed forces who was killed in action","order_by":null,"url":"\/58.1-3360\/"},{"id":57191,"section_number":"58.1-3360.1","catch_line":"Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes","order_by":null,"url":"\/58.1-3360.1\/"},{"id":55028,"section_number":"58.1-3360.2","catch_line":"Proration by court; effect on interest and penalties","order_by":null,"url":"\/58.1-3360.2\/"}],"refers_to":[{"id":82691,"section_number":"46.2-100","catch_line":"Definitions","order_by":null,"url":"\/46.2-100\/"},{"id":61661,"section_number":"58.1-3210","catch_line":"Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities","order_by":null,"url":"\/58.1-3210\/"},{"id":76373,"section_number":"58.1-3219.6","catch_line":"Application for exemption","order_by":null,"url":"\/58.1-3219.6\/"},{"id":62278,"section_number":"58.1-3503","catch_line":"General classification of tangible personal property","order_by":null,"url":"\/58.1-3503\/"},{"id":66164,"section_number":"58.1-3504","catch_line":"Classification of certain household goods and personal effects for taxation; governing body may exempt","order_by":null,"url":"\/58.1-3504\/"}],"permalink":{"id":257165,"object_type":"law","relational_id":79336,"identifier":"58.1-3219.5","token":"58.1\/III\/32\/2.3\/58.1-3219.5","url":"\/58.1-3219.5\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3219.5\/","token":"58.1\/III\/32\/2.3\/58.1-3219.5","dublin_core":{"Title":"Exemption from taxes on property for disabled veterans","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3219.5","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Pursuant to subdivision (a) of Section 6-A of Article X of the Constitution of Virginia, and for tax years beginning on or after January 1, 2011, the General Assembly hereby exempts from taxation the real property, including the joint real property of married individuals, of any veteran who has been rated by the U.S. Department<\/span> of Veterans Affairs or its successor agency pursuant to federal law<\/span> to have a 100 percent service-connected, permanent, and total disability, and who occupies the real property as his principal place of residence. If the veteran’s disability rating occurs after January 1, 2011, and he has a qualified primary residence on the date of the rating, then the exemption for him under this section begins on the date of such rating. However, no county, city, or town shall be liable for any interest on any refund due to the veteran for taxes paid prior to the veteran’s filing of the affidavit<\/span> or written statement required by § 58.1-3219.6<\/a>. 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<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The surviving spouse of a veteran eligible for the exemption set forth in this article shall also qualify for the exemption, so long as the death of the veteran occurs on or after January 1, 2011, and the surviving spouse does not remarry. The exemption applies without any restriction on the spouse’s moving to a different principal place of residence. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> A county, city, or town shall provide for the exemption from real property taxes the qualifying dwelling pursuant to this section and shall provide for the exemption from real property taxes the land, not exceeding one acre, upon which it is situated. However, if a county, city, or town provides for an exemption from or deferral of real property taxes of more than one acre of land pursuant to Article 2 (§ 58.1-3210<\/a> et seq.), then the county, city, or town shall also provide an exemption for the same number of acres pursuant to this section. If the veteran owns a house that is his residence, including a manufactured home as defined in § 46.2-100<\/a> whether or not the wheels and other equipment previously used for mobility have been removed, such house or manufactured home shall be exempt even if the veteran does not own the land on which the house or manufactured home is located. If such land is not owned by the veteran, then the land is not exempt. A real property improvement other than a dwelling, including the land upon which such improvement is situated, made to such one acre or greater number of acres exempt from taxation pursuant to this subsection shall also be exempt from taxation so long as the principal use of the improvement is (i) to house or cover motor vehicles or household goods and personal effects as classified in subdivision A 14 of § 58.1-3503<\/a> and as listed in § 58.1-3504<\/a> and (ii) for other than a business purpose. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> For purposes of this exemption, real property of any veteran includes real property (i) held by a veteran alone or in conjunction with the veteran’s spouse as tenant or tenants for life or joint lives, (ii) held in a revocable inter vivos trust over which the veteran or the veteran and his spouse hold the power of revocation<\/span>, or (iii) held in an irrevocable trust under which a veteran alone or in conjunction with his spouse possesses a life estate or an estate for joint lives or enjoys a continuing right of use or support. The term does not include any interest held under a leasehold or term of years.\n\t\t\tThe exemption for a surviving spouse under subsection B includes real property (a) held by the veteran’s spouse as tenant for life, (b) held in a revocable inter vivos trust over which the surviving spouse holds the power of revocation<\/span>, or (c) held in an irrevocable trust under which the surviving spouse possesses a life estate or enjoys a continuing right of use or support. The exemption does not apply to any interest held under a leasehold or term of years. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> 1. In the event that (i) a person is entitled to an exemption under this section by virtue of holding the property in any of the three ways set forth in subsection D and (ii) one or more other persons have an ownership interest in the property that permits them to occupy the property, then the tax exemption for the property that otherwise would have been provided shall be prorated by multiplying the amount of the exemption by a fraction that has as a numerator the number of people who are qualified for the exemption pursuant to this section and has as a denominator the total number of all people having an ownership interest that permits them to occupy the property. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> 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, 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, then the exemption shall be prorated by multiplying the amount of the exemption 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, and as a denominator, 100 percent. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPTION FROM TAXES ON PROPERTY FOR DISABLED VETERANS (\u00a7 58.1-3219.5)\n\nA. Pursuant to subdivision (a) of Section 6-A of Article X of the Constitution\nof Virginia, and for tax years beginning on or after January 1, 2011, the\nGeneral Assembly hereby exempts from taxation the real property, including the\njoint real property of married individuals, of any veteran who has been rated by\nthe U.S. Department of Veterans Affairs or its successor agency pursuant to\nfederal law to have a 100 percent service-connected, permanent, and total\ndisability, and who occupies the real property as his principal place of\nresidence. If the veteran’s disability rating occurs after January 1,\n2011, and he has a qualified primary residence on the date of the rating, then\nthe exemption for him under this section begins on the date of such rating.\nHowever, no county, city, or town shall be liable for any interest on any refund\ndue to the veteran for taxes paid prior to the veteran’s filing of the\naffidavit or written statement required by § 58.1-3219.6. If the qualified\nveteran acquires the property after January 1, 2011, then the exemption shall\nbegin on the date of acquisition, and the previous owner may be entitled to a\nrefund for a pro rata portion of real property taxes paid pursuant to §\n58.1-3360.\n\nB. The surviving spouse of a veteran eligible for the exemption set forth in\nthis article shall also qualify for the exemption, so long as the death of the\nveteran occurs on or after January 1, 2011, and the surviving spouse does not\nremarry. The exemption applies without any restriction on the spouse’s\nmoving to a different principal place of residence.\n\nC. A county, city, or town shall provide for the exemption from real property\ntaxes the qualifying dwelling pursuant to this section and shall provide for the\nexemption from real property taxes the land, not exceeding one acre, upon which\nit is situated. However, if a county, city, or town provides for an exemption\nfrom or deferral of real property taxes of more than one acre of land pursuant\nto Article 2 (§ 58.1-3210 et seq.), then the county, city, or town shall\nalso provide an exemption for the same number of acres pursuant to this section.\nIf the veteran owns a house that is his residence, including a manufactured home\nas defined in § 46.2-100 whether or not the wheels and other equipment\npreviously used for mobility have been removed, such house or manufactured home\nshall be exempt even if the veteran does not own the land on which the house or\nmanufactured home is located. If such land is not owned by the veteran, then the\nland is not exempt. A real property improvement other than a dwelling, including\nthe land upon which such improvement is situated, made to such one acre or\ngreater number of acres exempt from taxation pursuant to this subsection shall\nalso be exempt from taxation so long as the principal use of the improvement is\n(i) to house or cover motor vehicles or household goods and personal effects as\nclassified in subdivision A 14 of § 58.1-3503 and as listed in §\n58.1-3504 and (ii) for other than a business purpose.\n\nD. For purposes of this exemption, real property of any veteran includes real\nproperty (i) held by a veteran alone or in conjunction with the veteran’s\nspouse as tenant or tenants for life or joint lives, (ii) held in a revocable\ninter vivos trust over which the veteran or the veteran and his spouse hold the\npower of revocation, or (iii) held in an irrevocable trust under which a veteran\nalone or in conjunction with his spouse possesses a life estate or an estate for\njoint lives or enjoys a continuing right of use or support. The term does not\ninclude any interest held under a leasehold or term of years.\n\t\t\tThe exemption for a surviving spouse under subsection B includes real\nproperty (a) held by the veteran’s spouse as tenant for life, (b) held in\na revocable inter vivos trust over which the surviving spouse holds the power of\nrevocation, or (c) held in an irrevocable trust under which the surviving spouse\npossesses a life estate or enjoys a continuing right of use or support. The\nexemption does not apply to any interest held under a leasehold or term of\nyears.\n\nE. 1. In the event that (i) a person is entitled to an exemption under this\nsection by virtue of holding the property in any of the three ways set forth in\nsubsection D and (ii) one or more other persons have an ownership interest in\nthe property that permits them to occupy the property, then the tax exemption\nfor the property that otherwise would have been provided shall be prorated by\nmultiplying the amount of the exemption by a fraction that has as a numerator\nthe number of people who are qualified for the exemption pursuant to this\nsection and has as a denominator the total number of all people having an\nownership interest that permits them to occupy the property.\n\n 2. In the event that the primary residence is jointly owned by two or more\n individuals, not all of whom qualify for the exemption pursuant to subsection\n A or B, and no person is entitled to the exemption under this section by\n virtue of holding the property in any of the three ways set forth in\n subsection D, then the exemption shall be prorated by multiplying the amount\n of the exemption by a fraction that has as a numerator the percentage of\n ownership interest in the dwelling held by all such joint owners who qualify\n for the exemption pursuant to subsections A and B, and as a denominator, 100\n percent.\n\nHISTORY: 2011, cc. 769, 840; 2012, cc. 75, 263, 782, 806; 2014, c. 757; 2016,\ncc. 349, 393, 485; 2018, c. 236; 2019, cc. 15, 801; 2020, c. 900.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}