{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/34-26.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/34-26.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/34-26.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/34-26.html"}],"law_id":54766,"edition_id":1,"section_id":54766,"structure_id":13757,"section_number":"34-26","catch_line":"Poor debtor’s exemption; exempt articles enumerated","history":"Code 1919, \u00a7 6552; 1934, p. 371; 1936, p. 322; 1956, c. 637; 1970, c. 428; 1975, c. 466; 1976, c. 150; 1977, cc. 253, 496; 1990, c. 942; 1992, c. 644; 1993, c. 150; 2001, c. 483; 2002, c. 88; 2011, cc. 761, 835; 2015, c. 686; 2024, c. 656.","full_text":"In addition to the exemptions provided in Chapter 2 (\u00a7 34-4 et seq.), every householder shall be entitled to hold exempt from creditor process the following enumerated items:\n\n1\n\nThe family Bible.\n\t\t\t1a. Wedding and engagement rings.2\n\nFamily portraits and family heirlooms not to exceed $5,000 in value.3\n\n(i) A lot in a burial ground and (ii) any preneed funeral contract not to exceed $5,000.4\n\nAll wearing apparel of the householder not to exceed $1,000 in value.\n\t\t\t4a. All household furnishings including, but not limited to, beds, dressers, floor coverings, stoves, refrigerators, washing machines, dryers, sewing machines, pots and pans for cooking, plates, and eating utensils, not to exceed $5,000 in value.\n\t\t\t4b. Firearms, not to exceed a total of $3,000 in value.5\n\nAll animals owned as pets, such as cats, dogs, birds, squirrels, rabbits, and other pets not kept or raised for sale or profit.6\n\nMedically prescribed health aids.7\n\nTools, books, instruments, implements, equipment, and machines, including motor vehicles, vessels, and aircraft, which are necessary for use in the course of the householder’s occupation or trade not exceeding $10,000 in value, except that a perfected security interest on such personal property shall have priority over the claim of exemption under this section. A motor vehicle, vessel, or aircraft used to commute to and from a place of occupation or trade and not otherwise necessary for use in the course of such occupation or trade shall not be exempt under this subdivision. “Occupation,” as used in this subdivision, includes enrollment in any public or private elementary, secondary, or career and technical education school or institution of higher education.8\n\nMotor vehicles, not held as exempt under subdivision 7, owned by the householder, not to exceed a total of $10,000 in value, except that a perfected security interest on a motor vehicle shall have priority over the claim of exemption under this subdivision.9\n\nThose portions of a tax refund or governmental payment attributable to the Child Tax Credit or Additional Child Tax Credit pursuant to § 24 of the Internal Revenue Code of 1986, as amended, or the Earned Income Credit pursuant to § 32 of the Internal Revenue Code of 1986, as amended.10\n\nUnpaid spousal or child support.\n\t\t\tThe value of an item claimed as exempt under this section shall be the fair market value of the item less any prior security interest.\n\t\t\tThe monetary limits, where provided, are applicable to the total value of property claimed as exempt under that subdivision.\n\t\t\tThe purchase of an item claimed as exempt under this section with nonexempt property in contemplation of bankruptcy or creditor process shall not be deemed to be in fraud of creditors.\n\t\t\tNo officer or other person shall levy or distrain upon, or attach, such articles, or otherwise seek to subject such articles to any lien or process. It shall not be required that a householder designate any property exempt under this section in a deed in order to secure such exemption.\n\t\t\tOn April 1, 2027, and at each three-year interval ending on April 1 thereafter, each monetary limit in effect under this section immediately before such April 1 shall be adjusted to reflect the change in the Consumer Price Index for all urban consumers (CPI-U), as published by the Bureau of Labor Statistics of the U.S. Department of Labor, for the most recent three-year period ending immediately before January 1 preceding such April 1, and rounded to the nearest $25, the dollar amount that represents such change. Adjustments made in this section shall not apply with respect to bankruptcy cases commenced before April 1, 2027.","order_by":null,"text":{"0":{"id":201014,"text":"In addition to the exemptions provided in Chapter 2 (\u00a7 34-4 et seq.), every householder shall be entitled to hold exempt from creditor process the following enumerated items:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":201015,"text":"The family Bible.\n\t\t\t1a. Wedding and engagement rings.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":201016,"text":"Family portraits and family heirlooms not to exceed $5,000 in value.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":201017,"text":"(i) A lot in a burial ground and (ii) any preneed funeral contract not to exceed $5,000.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":201018,"text":"All wearing apparel of the householder not to exceed $1,000 in value.\n\t\t\t4a. All household furnishings including, but not limited to, beds, dressers, floor coverings, stoves, refrigerators, washing machines, dryers, sewing machines, pots and pans for cooking, plates, and eating utensils, not to exceed $5,000 in value.\n\t\t\t4b. Firearms, not to exceed a total of $3,000 in value.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":201019,"text":"All animals owned as pets, such as cats, dogs, birds, squirrels, rabbits, and other pets not kept or raised for sale or profit.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":201020,"text":"Medically prescribed health aids.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":201021,"text":"Tools, books, instruments, implements, equipment, and machines, including motor vehicles, vessels, and aircraft, which are necessary for use in the course of the householder’s occupation or trade not exceeding $10,000 in value, except that a perfected security interest on such personal property shall have priority over the claim of exemption under this section. A motor vehicle, vessel, or aircraft used to commute to and from a place of occupation or trade and not otherwise necessary for use in the course of such occupation or trade shall not be exempt under this subdivision. “Occupation,” as used in this subdivision, includes enrollment in any public or private elementary, secondary, or career and technical education school or institution of higher education.","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":201022,"text":"Motor vehicles, not held as exempt under subdivision 7, owned by the householder, not to exceed a total of $10,000 in value, except that a perfected security interest on a motor vehicle shall have priority over the claim of exemption under this subdivision.","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":201023,"text":"Those portions of a tax refund or governmental payment attributable to the Child Tax Credit or Additional Child Tax Credit pursuant to § 24 of the Internal Revenue Code of 1986, as amended, or the Earned Income Credit pursuant to § 32 of the Internal Revenue Code of 1986, as amended.","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8","next_prefix":"10"},"10":{"id":201024,"text":"Unpaid spousal or child support.\n\t\t\tThe value of an item claimed as exempt under this section shall be the fair market value of the item less any prior security interest.\n\t\t\tThe monetary limits, where provided, are applicable to the total value of property claimed as exempt under that subdivision.\n\t\t\tThe purchase of an item claimed as exempt under this section with nonexempt property in contemplation of bankruptcy or creditor process shall not be deemed to be in fraud of creditors.\n\t\t\tNo officer or other person shall levy or distrain upon, or attach, such articles, or otherwise seek to subject such articles to any lien or process. It shall not be required that a householder designate any property exempt under this section in a deed in order to secure such exemption.\n\t\t\tOn April 1, 2027, and at each three-year interval ending on April 1 thereafter, each monetary limit in effect under this section immediately before such April 1 shall be adjusted to reflect the change in the Consumer Price Index for all urban consumers (CPI-U), as published by the Bureau of Labor Statistics of the U.S. Department of Labor, for the most recent three-year period ending immediately before January 1 preceding such April 1, and rounded to the nearest $25, the dollar amount that represents such change. Adjustments made in this section shall not apply with respect to bankruptcy cases commenced before April 1, 2027.","type":"section","prefixes":["10"],"prefix":"10","entire_prefix":"10","prefix_anchor":"10","level":1,"prior_prefix":"9"}},"ancestry":[{"id":13757,"edition_id":1,"name":"Other Articles Exempt","identifier":"3","label":"chapter","depth":2,"order_by":1,"parent_id":13371,"metadata":{},"date_created":"2026-06-26 03:45:48","date_modified":"2026-06-26 03:45:48","permalink":{"id":208065,"object_type":"structure","relational_id":13757,"identifier":"3","token":"34\/3","url":"\/34\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13371,"edition_id":1,"name":"Homestead and Other Exemptions","identifier":"34","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:43","date_modified":"2026-06-26 03:44:43","permalink":{"id":207959,"object_type":"structure","relational_id":13371,"identifier":"34","token":"34","url":"\/34\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":54766,"structure_id":13757,"section_number":"34-26","catch_line":"Poor debtor's exemption; exempt articles enumerated","url":"\/34-26\/","token":"34\/3\/34-26","metadata":false},{"id":67771,"structure_id":13757,"section_number":"34-27","catch_line":"Additional articles exempted to householder engaged in agriculture","url":"\/34-27\/","token":"34\/3\/34-27","metadata":false},{"id":58966,"structure_id":13757,"section_number":"34-28","catch_line":"Deed of trust, etc., on such property void","url":"\/34-28\/","token":"34\/3\/34-28","metadata":false},{"id":76383,"structure_id":13757,"section_number":"34-28.1","catch_line":"Personal injury and wrongful death actions exempt; exceptions","url":"\/34-28.1\/","token":"34\/3\/34-28.1","metadata":false},{"id":63103,"structure_id":13757,"section_number":"34-28.2","catch_line":"Spousal and child support exempt","url":"\/34-28.2\/","token":"34\/3\/34-28.2","metadata":false},{"id":80450,"structure_id":13757,"section_number":"34-28.3","catch_line":"Repealed","url":"\/34-28.3\/","token":"34\/3\/34-28.3","metadata":false}],"next_section":{"id":67771,"structure_id":13757,"section_number":"34-27","catch_line":"Additional articles exempted to householder engaged in agriculture","url":"\/34-27\/","token":"34\/3\/34-27","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/34-26\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 13 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 1956, chapter 637; in 1970, chapter 428; in 1975, chapter 466; in 1976, chapter 150; in 1977, chapters 253 and 496; in 1990, chapter 942; in 1992, chapter 644; in 1993, chapter 150; in 2001, chapter 483<\/a>; in 2002, chapter 88<\/a>; in 2011, chapters 761<\/a> and 835<\/a>; in 2015, chapter 686<\/a>; in 2024, chapter 656<\/a>.<\/p>","references":[{"id":72684,"section_number":"34-13","catch_line":"Householder may set apart exemption in personal estate","order_by":null,"url":"\/34-13\/"},{"id":82632,"section_number":"34-22","catch_line":"Waiver of exemption; its effect; form of waiver","order_by":null,"url":"\/34-22\/"},{"id":67771,"section_number":"34-27","catch_line":"Additional articles exempted to householder engaged in agriculture","order_by":null,"url":"\/34-27\/"},{"id":58966,"section_number":"34-28","catch_line":"Deed of trust, etc., on such property void","order_by":null,"url":"\/34-28\/"},{"id":61738,"section_number":"34-3","catch_line":"Articles not exempt from taxes or levies or for their purchase price","order_by":null,"url":"\/34-3\/"},{"id":86197,"section_number":"34-4","catch_line":"Exemption created","order_by":null,"url":"\/34-4\/"},{"id":54345,"section_number":"34-4.1","catch_line":"Additional exemption for certain veterans","order_by":null,"url":"\/34-4.1\/"},{"id":86973,"section_number":"34-4.2","catch_line":"Additional exemption for parents of dependent children","order_by":null,"url":"\/34-4.2\/"}],"refers_to":[{"id":86197,"section_number":"34-4","catch_line":"Exemption created","order_by":null,"url":"\/34-4\/"}],"permalink":{"id":208067,"object_type":"law","relational_id":54766,"identifier":"34-26","token":"34\/3\/34-26","url":"\/34-26\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/34-26\/","token":"34\/3\/34-26","dublin_core":{"Title":"Poor debtor’s exemption; exempt articles enumerated","Type":"Text","Format":"text\/html","Identifier":"\u00a7 34-26","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

In addition to the exemptions<\/span> provided in Chapter 2 (\u00a7 34-4<\/a> et seq.), every householder<\/span> shall be entitled to hold exempt<\/span> from creditor process<\/span> the following enumerated items:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> The family Bible.\n\t\t\t1a. Wedding and engagement rings. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Family portraits and family heirlooms not to exceed $5,000 in value. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> (i) A lot in a burial ground and (ii) any preneed funeral contract<\/span> not to exceed $5,000. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> All wearing apparel of the householder<\/span> not to exceed $1,000 in value.\n\t\t\t4a. All household furnishings including, but not limited to, beds, dressers, floor coverings, stoves, refrigerators, washing machines, dryers, sewing machines, pots and pans for cooking, plates, and eating utensils, not to exceed $5,000 in value.\n\t\t\t4b. Firearms, not to exceed a total of $3,000 in value. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> All animals owned as pets, such as cats, dogs, birds, squirrels, rabbits, and other pets not kept or raised for sale or profit. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Medically prescribed health aids. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Tools, books, instruments, implements, equipment, and machines, including motor vehicles, vessels, and aircraft, which are necessary for use in the course of the householder<\/span>’s occupation or trade not exceeding $10,000 in value, except that a perfected security interest on such personal property shall have priority over the claim of exemption<\/span> under this section. A motor vehicle, vessel, or aircraft used to commute to and from a place of occupation or trade and not otherwise necessary for use in the course of such occupation or trade shall not be exempt<\/span> under this subdivision. “Occupation,” as used in this subdivision, includes enrollment in any public or private elementary, secondary, or career and technical education school or institution of higher education. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Motor vehicles, not held as exempt<\/span> under subdivision 7, owned by the householder<\/span>, not to exceed a total of $10,000 in value, except that a perfected security interest on a motor vehicle shall have priority over the claim of exemption<\/span> under this subdivision. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Those portions of a tax refund or governmental payment attributable to the Child Tax Credit or Additional Child Tax Credit pursuant to § 24 of the Internal Revenue Code of 1986, as amended, or the Earned Income Credit pursuant to § 32 of the Internal Revenue Code of 1986, as amended. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Unpaid spousal or child support.\n\t\t\tThe value of an item claimed as exempt<\/span> under this section shall be the fair market value of the item less any prior security interest.\n\t\t\tThe monetary limits, where provided, are applicable to the total value of property claimed as exempt<\/span> under that subdivision.\n\t\t\tThe purchase of an item claimed as exempt<\/span> under this section with nonexempt property in contemplation of bankruptcy<\/span> or creditor process<\/span> shall not be deemed to be in fraud<\/span> of creditors<\/span>.\n\t\t\tNo officer or other person shall levy<\/span> or distrain upon, or attach, such articles, or otherwise seek to subject such articles to any lien<\/span> or process. It shall not be required that a householder<\/span> designate any property exempt<\/span> under this section in a deed in order<\/span> to secure such exemption<\/span>.\n\t\t\tOn April 1, 2027, and at each three-year interval ending on April 1 thereafter, each monetary limit in effect under this section immediately before such April 1 shall be adjusted to reflect the change in the Consumer Price Index for all urban consumers (CPI-U), as published by the Bureau of Labor Statistics of the U.S. Department of Labor, for the most recent three-year period ending immediately before January 1 preceding such April 1, and rounded to the nearest $25, the dollar amount that represents such change. Adjustments made in this section shall not apply with respect to bankruptcy<\/span> cases commenced before April 1, 2027. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPOOR DEBTOR’S EXEMPTION; EXEMPT ARTICLES ENUMERATED (\u00a7 34-26)\n\nIn addition to the exemptions provided in Chapter 2 (\u00a7 34-4 et seq.), every\nhouseholder shall be entitled to hold exempt from creditor process the following\nenumerated items:\n\n1. The family Bible.\n\t\t\t1a. Wedding and engagement rings.\n\n2. Family portraits and family heirlooms not to exceed $5,000 in value.\n\n3. (i) A lot in a burial ground and (ii) any preneed funeral contract not to\nexceed $5,000.\n\n4. All wearing apparel of the householder not to exceed $1,000 in value.\n\t\t\t4a. All household furnishings including, but not limited to, beds, dressers,\nfloor coverings, stoves, refrigerators, washing machines, dryers, sewing\nmachines, pots and pans for cooking, plates, and eating utensils, not to exceed\n$5,000 in value.\n\t\t\t4b. Firearms, not to exceed a total of $3,000 in value.\n\n5. All animals owned as pets, such as cats, dogs, birds, squirrels, rabbits, and\nother pets not kept or raised for sale or profit.\n\n6. Medically prescribed health aids.\n\n7. Tools, books, instruments, implements, equipment, and machines, including\nmotor vehicles, vessels, and aircraft, which are necessary for use in the course\nof the householder’s occupation or trade not exceeding $10,000 in value,\nexcept that a perfected security interest on such personal property shall have\npriority over the claim of exemption under this section. A motor vehicle,\nvessel, or aircraft used to commute to and from a place of occupation or trade\nand not otherwise necessary for use in the course of such occupation or trade\nshall not be exempt under this subdivision. “Occupation,” as used in\nthis subdivision, includes enrollment in any public or private elementary,\nsecondary, or career and technical education school or institution of higher\neducation.\n\n8. Motor vehicles, not held as exempt under subdivision 7, owned by the\nhouseholder, not to exceed a total of $10,000 in value, except that a perfected\nsecurity interest on a motor vehicle shall have priority over the claim of\nexemption under this subdivision.\n\n9. Those portions of a tax refund or governmental payment attributable to the\nChild Tax Credit or Additional Child Tax Credit pursuant to § 24 of the\nInternal Revenue Code of 1986, as amended, or the Earned Income Credit pursuant\nto § 32 of the Internal Revenue Code of 1986, as amended.\n\n10. Unpaid spousal or child support.\n\t\t\tThe value of an item claimed as exempt under this section shall be the fair\nmarket value of the item less any prior security interest.\n\t\t\tThe monetary limits, where provided, are applicable to the total value of\nproperty claimed as exempt under that subdivision.\n\t\t\tThe purchase of an item claimed as exempt under this section with nonexempt\nproperty in contemplation of bankruptcy or creditor process shall not be deemed\nto be in fraud of creditors.\n\t\t\tNo officer or other person shall levy or distrain upon, or attach, such\narticles, or otherwise seek to subject such articles to any lien or process. It\nshall not be required that a householder designate any property exempt under\nthis section in a deed in order to secure such exemption.\n\t\t\tOn April 1, 2027, and at each three-year interval ending on April 1\nthereafter, each monetary limit in effect under this section immediately before\nsuch April 1 shall be adjusted to reflect the change in the Consumer Price Index\nfor all urban consumers (CPI-U), as published by the Bureau of Labor Statistics\nof the U.S. Department of Labor, for the most recent three-year period ending\nimmediately before January 1 preceding such April 1, and rounded to the nearest\n$25, the dollar amount that represents such change. Adjustments made in this\nsection shall not apply with respect to bankruptcy cases commenced before April\n1, 2027.\n\nHISTORY: Code 1919, \u00a7 6552; 1934, p. 371; 1936, p. 322; 1956, c. 637; 1970, c.\n428; 1975, c. 466; 1976, c. 150; 1977, cc. 253, 496; 1990, c. 942; 1992, c. 644;\n1993, c. 150; 2001, c. 483; 2002, c. 88; 2011, cc. 761, 835; 2015, c. 686; 2024,\nc. 656.","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}}