Va. Code § 24.2-947
The candidate's election cycle shall be deemed to begin on January 1 of the year that the candidate first seeks election for the office through December 31 immediately following the election for such office. The next election cycle, and any subsequent election cycles, for the candidate who seeks election for successive terms in the same office shall begin on January 1 immediately following each election for the same office and continue through December 31 immediately following the next successive election for the same office. Solely for the purpose of filing reports pursuant to this article, a candidate with any activity to report in a new election cycle shall be presumed to be a candidate for election in the succeeding election.
Va. Code § 24.2-947