For tax years beginning on or after January 1, 2017, a surviving spouse of any covered
person may apply for an exemption from the taxation of real estate eligible for such
an exemption under this Article. In order to qualify for such an exemption, the surviving
spouse of any covered person must occupy the real property described in Section 4-28-3 as his principal place of residence. If the covered person's death occurred on or
prior to January 1, 2017, and the surviving spouse has a principal residence on January
1, 2017, eligible for the exemption under this Article, then the exemption for the
surviving spouse shall begin on January 1, 2017. If the covered person's death occurs
after January 1, 2017, and the surviving spouse has a principal residence eligible
for the exemption under this Article on the date that such covered person dies, then
the exemption for the surviving spouse shall begin on the date that such covered person
dies. If the surviving spouse acquires the property after January 1, 2017, 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 Virginia
Code § 58.1-3360. Fairfax County shall not be liable for any interest on any refund
due to the surviving spouse for taxes paid prior to the surviving spouse's filing
of the affidavit required by Section 4-28-7. (13-18-4.)
