78574458.1-3211.1Virginia Decodedhttps://vacode.org2016TaxationLocal TaxesReal Property TaxExemptions For Elderly And HandicappedProrated tax exemption or deferral of tax2007, c. 357; 2008, cc. 298, 695; 2011, cc. 438, 496; 2014, c. 767.http://law.lis.virginia.gov/vacode/58.1-3211.1//58.1-3211.1/58.1/III/32/2/58.1-3211.158.1-321058.1-321358.1-3215The provisions of this section shall not apply to dwellings jointly held by a husband and wife, with no other joint owners.sectionCC1Nothing in this section shall be interpreted or construed to provide for an exemption from or deferral of tax for any dwelling jointly held by nonindividuals.sectionDD1