{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3210.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3210.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3210.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3210.html"}],"law_id":61661,"edition_id":1,"section_id":61661,"structure_id":13658,"section_number":"58.1-3210","catch_line":"Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities","history":"Code 1950, \u00a7 58-760.1; 1971, Ex. Sess., c. 169; 1972, cc. 315, 616; 1973, c. 496; 1974, c. 427; 1976, c. 543; 1977, cc. 48, 453, 456; 1978, cc. 774, 776, 777, 780, 788, 790; 1979, cc. 543, 544, 545, 563; 1980, cc. 656, 666, 673; 1981, c. 434; 1982, cc. 123, 457; 1984, cc. 267, 675; 1993, c. 911; 2007, c. 357; 2014, c. 767; 2019, cc. 736, 737; 2020, c. 900; 2023, cc. 148, 149.","full_text":"A\n\nThe governing body of any locality may, by ordinance, provide for the exemption from, deferral of, or a combination program of exemptions from and deferrals of taxation of real estate and manufactured homes as defined in § 36-85.3, or any portion thereof, and upon such conditions and in such amount as the ordinance may prescribe. Such real estate shall be owned by, and be occupied as the sole dwelling of anyone at least 65 years of age or if provided in the ordinance, anyone found to be permanently and totally disabled as defined in § 58.1-3217. Such ordinance may provide for the exemption from or deferral of that portion of the tax which represents the increase in tax liability since the year such taxpayer reached the age of 65 or became disabled, or the year such ordinance became effective, whichever is later. A dwelling jointly held by married individuals, with no other joint owners, may qualify if either spouse is 65 or over or is permanently and totally disabled, and the proration of the exemption or deferral under § 58.1-3211.1 shall not apply for such dwelling.B\n\nFor purposes of this section, “eligible person” means a person who is at least age 65 or, if provided in the ordinance pursuant to subsection A, permanently and totally disabled. Under subsection A, real property owned and occupied as the sole dwelling of an eligible person includes real property (i) held by the eligible person alone or in conjunction with his spouse as tenant or tenants for life or joint lives, (ii) held in a revocable inter vivos trust over which the eligible person or the eligible person and his spouse hold the power of revocation, or (iii) held in an irrevocable trust under which an eligible person alone or in conjunction with his spouse possesses a life estate or an estate for joint lives or enjoys a continuing right of use or support. The term “eligible person” does not include any interest held under a leasehold or term of years.C\n\nFor purposes of this article, any reference to:\n\t\t\t“Dwelling” includes an improvement to real estate exempt pursuant to this article and the land upon which such improvement is situated so long as the improvement is used principally for other than a business purpose and is used to house or cover any motor vehicle classified pursuant to subdivisions A 3 through 10 of § 58.1-3503; household goods classified pursuant to subdivision A 14 of § 58.1-3503; or household goods exempted from personal property tax pursuant to § 58.1-3504.\n\t\t\t“Real estate” includes manufactured homes.","order_by":null,"text":{"0":{"id":225146,"text":"The governing body of any locality may, by ordinance, provide for the exemption from, deferral of, or a combination program of exemptions from and deferrals of taxation of real estate and manufactured homes as defined in § 36-85.3, or any portion thereof, and upon such conditions and in such amount as the ordinance may prescribe. Such real estate shall be owned by, and be occupied as the sole dwelling of anyone at least 65 years of age or if provided in the ordinance, anyone found to be permanently and totally disabled as defined in § 58.1-3217. Such ordinance may provide for the exemption from or deferral of that portion of the tax which represents the increase in tax liability since the year such taxpayer reached the age of 65 or became disabled, or the year such ordinance became effective, whichever is later. A dwelling jointly held by married individuals, with no other joint owners, may qualify if either spouse is 65 or over or is permanently and totally disabled, and the proration of the exemption or deferral under § 58.1-3211.1 shall not apply for such dwelling.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":225147,"text":"For purposes of this section, “eligible person” means a person who is at least age 65 or, if provided in the ordinance pursuant to subsection A, permanently and totally disabled. Under subsection A, real property owned and occupied as the sole dwelling of an eligible person includes real property (i) held by the eligible person alone or in conjunction with his spouse as tenant or tenants for life or joint lives, (ii) held in a revocable inter vivos trust over which the eligible person or the eligible person and his spouse hold the power of revocation, or (iii) held in an irrevocable trust under which an eligible person alone or in conjunction with his spouse possesses a life estate or an estate for joint lives or enjoys a continuing right of use or support. The term “eligible person” does not include any interest held under a leasehold or term of years.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":225148,"text":"For purposes of this article, any reference to:\n\t\t\t“Dwelling” includes an improvement to real estate exempt pursuant to this article and the land upon which such improvement is situated so long as the improvement is used principally for other than a business purpose and is used to house or cover any motor vehicle classified pursuant to subdivisions A 3 through 10 of § 58.1-3503; household goods classified pursuant to subdivision A 14 of § 58.1-3503; or household goods exempted from personal property tax pursuant to § 58.1-3504.\n\t\t\t“Real estate” includes manufactured homes.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":13658,"edition_id":1,"name":"Exemptions for Elderly Individuals and Individuals with Disabilities","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:45:29","date_modified":"2026-06-26 03:45:29","permalink":{"id":257093,"object_type":"structure","relational_id":13658,"identifier":"2","token":"58.1\/III\/32\/2","url":"\/58.1\/III\/32\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":61661,"structure_id":13658,"section_number":"58.1-3210","catch_line":"Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities","url":"\/58.1-3210\/","token":"58.1\/III\/32\/2\/58.1-3210","metadata":false},{"id":58077,"structure_id":13658,"section_number":"58.1-3211","catch_line":"Repealed","url":"\/58.1-3211\/","token":"58.1\/III\/32\/2\/58.1-3211","metadata":false},{"id":79756,"structure_id":13658,"section_number":"58.1-3211.1","catch_line":"Prorated tax exemption or deferral of tax","url":"\/58.1-3211.1\/","token":"58.1\/III\/32\/2\/58.1-3211.1","metadata":false},{"id":68599,"structure_id":13658,"section_number":"58.1-3212","catch_line":"Local restrictions and exemptions","url":"\/58.1-3212\/","token":"58.1\/III\/32\/2\/58.1-3212","metadata":false},{"id":71373,"structure_id":13658,"section_number":"58.1-3213","catch_line":"Application for exemption","url":"\/58.1-3213\/","token":"58.1\/III\/32\/2\/58.1-3213","metadata":false},{"id":64624,"structure_id":13658,"section_number":"58.1-3213.1","catch_line":"Notice of local real estate tax exemption or deferral program for elderly individuals and individuals with disabilities","url":"\/58.1-3213.1\/","token":"58.1\/III\/32\/2\/58.1-3213.1","metadata":false},{"id":78540,"structure_id":13658,"section_number":"58.1-3214","catch_line":"Absence from residence","url":"\/58.1-3214\/","token":"58.1\/III\/32\/2\/58.1-3214","metadata":false},{"id":54635,"structure_id":13658,"section_number":"58.1-3215","catch_line":"Effective date; change in circumstances","url":"\/58.1-3215\/","token":"58.1\/III\/32\/2\/58.1-3215","metadata":false},{"id":82711,"structure_id":13658,"section_number":"58.1-3216","catch_line":"Deferral programs; taxes to be lien on property","url":"\/58.1-3216\/","token":"58.1\/III\/32\/2\/58.1-3216","metadata":false},{"id":60432,"structure_id":13658,"section_number":"58.1-3217","catch_line":"Permanently and totally disabled defined","url":"\/58.1-3217\/","token":"58.1\/III\/32\/2\/58.1-3217","metadata":false},{"id":75435,"structure_id":13658,"section_number":"58.1-3218","catch_line":"Repealed","url":"\/58.1-3218\/","token":"58.1\/III\/32\/2\/58.1-3218","metadata":false}],"next_section":{"id":58077,"structure_id":13658,"section_number":"58.1-3211","catch_line":"Repealed","url":"\/58.1-3211\/","token":"58.1\/III\/32\/2\/58.1-3211","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3210\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 17 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 1972, chapters 315 and 616; in 1973, chapter 496; in 1974, chapter 427; in 1976, chapter 543; in 1977, chapters 48, 453, and 456; in 1978, chapters 774, 776, 777, 780, 788, and 790; in 1979, chapters 543, 544, 545, and 563; in 1980, chapters 656, 666, and 673; in 1981, chapter 434; in 1982, chapters 123 and 457; in 1984, chapters 267 and 675; in 1993, chapter 911; in 2007, chapter 357<\/a>; in 2014, chapter 767<\/a>; in 2019, chapters 736<\/a> and 737<\/a>; in 2020, chapter 900<\/a>; in 2023, chapters 148<\/a> and 149<\/a>.<\/p>","references":[{"id":61144,"section_number":"15.2-5137","catch_line":"Water and sewer connections; exceptions","order_by":null,"url":"\/15.2-5137\/"},{"id":71373,"section_number":"58.1-3213","catch_line":"Application for exemption","order_by":null,"url":"\/58.1-3213\/"},{"id":64624,"section_number":"58.1-3213.1","catch_line":"Notice of local real estate tax exemption or deferral program for elderly individuals and individuals with disabilities","order_by":null,"url":"\/58.1-3213.1\/"},{"id":54635,"section_number":"58.1-3215","catch_line":"Effective date; change in circumstances","order_by":null,"url":"\/58.1-3215\/"},{"id":62628,"section_number":"58.1-3219.14","catch_line":"Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty","order_by":null,"url":"\/58.1-3219.14\/"},{"id":79776,"section_number":"58.1-3219.3","catch_line":"Limitations","order_by":null,"url":"\/58.1-3219.3\/"},{"id":79336,"section_number":"58.1-3219.5","catch_line":"Exemption from taxes on property for disabled veterans","order_by":null,"url":"\/58.1-3219.5\/"},{"id":62934,"section_number":"58.1-3219.9","catch_line":"Exemption from taxes on property of surviving spouses of members of the armed forces who died in the line of duty","order_by":null,"url":"\/58.1-3219.9\/"},{"id":65191,"section_number":"58.1-3341","catch_line":"Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits","order_by":null,"url":"\/58.1-3341\/"},{"id":61113,"section_number":"58.1-3916.02","catch_line":"Certain counties, cities and towns may provide billing alternatives","order_by":null,"url":"\/58.1-3916.02\/"},{"id":72311,"section_number":"58.1-3940","catch_line":"Limitation on collection of local taxes","order_by":null,"url":"\/58.1-3940\/"}],"refers_to":[{"id":64678,"section_number":"36-85.3","catch_line":"Definitions","order_by":null,"url":"\/36-85.3\/"},{"id":79756,"section_number":"58.1-3211.1","catch_line":"Prorated tax exemption or deferral of tax","order_by":null,"url":"\/58.1-3211.1\/"},{"id":60432,"section_number":"58.1-3217","catch_line":"Permanently and totally disabled defined","order_by":null,"url":"\/58.1-3217\/"},{"id":62278,"section_number":"58.1-3503","catch_line":"General classification of tangible personal property","order_by":null,"url":"\/58.1-3503\/"},{"id":66164,"section_number":"58.1-3504","catch_line":"Classification of certain household goods and personal effects for taxation; governing body may exempt","order_by":null,"url":"\/58.1-3504\/"}],"permalink":{"id":257095,"object_type":"law","relational_id":61661,"identifier":"58.1-3210","token":"58.1\/III\/32\/2\/58.1-3210","url":"\/58.1-3210\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3210\/","token":"58.1\/III\/32\/2\/58.1-3210","dublin_core":{"Title":"Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3210","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The governing body of any locality may, by ordinance<\/span>, provide for the exemption from, deferral of, or a combination program of exemptions from and deferrals of taxation of real estate<\/span> and manufactured homes as defined in § 36-85.3<\/a>, or any portion thereof, and upon such conditions and in such amount as the ordinance<\/span> may prescribe. Such real estate<\/span> shall be owned by, and be occupied as the sole dwelling<\/span> of anyone at least 65 years of age or if provided in the ordinance<\/span>, anyone found to be permanently and totally disabled as defined in § 58.1-3217<\/a>. Such ordinance<\/span> may provide for the exemption from or deferral of that portion of the tax which represents the increase in tax liability since the year such taxpayer<\/span> reached the age of 65 or became disabled, or the year such ordinance<\/span> became effective, whichever is later. A dwelling<\/span> jointly held by married individuals, with no other joint owners, may qualify if either spouse is 65 or over or is permanently and totally disabled, and the proration of the exemption or deferral under § 58.1-3211.1<\/a> shall not apply for such dwelling<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> For purposes of this section, “eligible person<\/span>” means a person who is at least age 65 or, if provided in the ordinance<\/span> pursuant to subsection A, permanently and totally disabled. Under subsection A, real property owned and occupied as the sole dwelling<\/span> of an eligible person<\/span> includes real property (i) held by the eligible person<\/span> alone or in conjunction with his spouse as tenant or tenants for life or joint lives, (ii) held in a revocable inter vivos trust over which the eligible person<\/span> or the eligible person<\/span> and his spouse hold the power of revocation<\/span>, or (iii) held in an irrevocable trust under which an eligible person<\/span> alone or in conjunction with his spouse possesses a life estate or an estate for joint lives or enjoys a continuing right of use or support. The term “eligible person<\/span>” does not include any interest held under a leasehold or term of years. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> For purposes of this article, any reference to:\n\t\t\t“Dwelling<\/span>” includes an improvement to real estate<\/span> exempt pursuant to this article and the land upon which such improvement is situated so long as the improvement is used principally for other than a business purpose and is used to house or cover any motor vehicle classified pursuant to subdivisions A 3 through 10 of § 58.1-3503<\/a>; household goods classified pursuant to subdivision A 14 of § 58.1-3503<\/a>; or household goods exempted from personal property tax pursuant to § 58.1-3504<\/a>.\n\t\t\t“Real estate<\/span>” includes manufactured homes. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPTION OR DEFERRAL OF TAXES ON PROPERTY OF CERTAIN ELDERLY INDIVIDUALS AND\nINDIVIDUALS WITH DISABILITIES (\u00a7 58.1-3210)\n\nA. The governing body of any locality may, by ordinance, provide for the\nexemption from, deferral of, or a combination program of exemptions from and\ndeferrals of taxation of real estate and manufactured homes as defined in §\n36-85.3, or any portion thereof, and upon such conditions and in such amount as\nthe ordinance may prescribe. Such real estate shall be owned by, and be occupied\nas the sole dwelling of anyone at least 65 years of age or if provided in the\nordinance, anyone found to be permanently and totally disabled as defined in\n§ 58.1-3217. Such ordinance may provide for the exemption from or deferral\nof that portion of the tax which represents the increase in tax liability since\nthe year such taxpayer reached the age of 65 or became disabled, or the year\nsuch ordinance became effective, whichever is later. A dwelling jointly held by\nmarried individuals, with no other joint owners, may qualify if either spouse is\n65 or over or is permanently and totally disabled, and the proration of the\nexemption or deferral under § 58.1-3211.1 shall not apply for such\ndwelling.\n\nB. For purposes of this section, “eligible person” means a person\nwho is at least age 65 or, if provided in the ordinance pursuant to subsection\nA, permanently and totally disabled. Under subsection A, real property owned and\noccupied as the sole dwelling of an eligible person includes real property (i)\nheld by the eligible person alone or in conjunction with his spouse as tenant or\ntenants for life or joint lives, (ii) held in a revocable inter vivos trust over\nwhich the eligible person or the eligible person and his spouse hold the power\nof revocation, or (iii) held in an irrevocable trust under which an eligible\nperson alone or in conjunction with his spouse possesses a life estate or an\nestate for joint lives or enjoys a continuing right of use or support. The term\n“eligible person” does not include any interest held under a\nleasehold or term of years.\n\nC. For purposes of this article, any reference to:\n\t\t\t“Dwelling” includes an improvement to real estate exempt\npursuant to this article and the land upon which such improvement is situated so\nlong as the improvement is used principally for other than a business purpose\nand is used to house or cover any motor vehicle classified pursuant to\nsubdivisions A 3 through 10 of § 58.1-3503; household goods classified\npursuant to subdivision A 14 of § 58.1-3503; or household goods exempted\nfrom personal property tax pursuant to § 58.1-3504.\n\t\t\t“Real estate” includes manufactured homes.\n\nHISTORY: Code 1950, \u00a7 58-760.1; 1971, Ex. Sess., c. 169; 1972, cc. 315, 616;\n1973, c. 496; 1974, c. 427; 1976, c. 543; 1977, cc. 48, 453, 456; 1978, cc. 774,\n776, 777, 780, 788, 790; 1979, cc. 543, 544, 545, 563; 1980, cc. 656, 666, 673;\n1981, c. 434; 1982, cc. 123, 457; 1984, cc. 267, 675; 1993, c. 911; 2007, c.\n357; 2014, c. 767; 2019, cc. 736, 737; 2020, c. 900; 2023, cc. 148, 149.","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}}