The exemption shall apply to real property taxes of (i) the qualifying dwelling, or
that portion of the value of such dwelling and land that qualifies for the exemption
pursuant to Section 4-28-3, and (ii) with the exception of land not owned by the surviving spouse, the land,
not exceeding one acre, upon which it is situated. A real property improvement other
than a dwelling, including the land upon which such improvement is situated, made
to such one acre pursuant to this Section shall also be exempt from taxation so long
as the principal use of the improvement is (a) to house or cover motor vehicles or
household goods and personal effects as classified in subdivision A 14 of Virginia
Code § 58.1-3503 and as listed in Virginia Code § 58.1-3504 and (b) for other than
a business purpose. (13-18-4.)
