{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3211.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3211.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3211.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3211.1.html"}],"law_id":79756,"edition_id":1,"section_id":79756,"structure_id":13658,"section_number":"58.1-3211.1","catch_line":"Prorated tax exemption or deferral of tax","history":"2007, c. 357; 2008, cc. 298, 695; 2011, cc. 438, 496; 2014, c. 767; 2020, c. 900.","full_text":"A\n\nThe governing body of the county, city, or town may, by ordinance, also provide for an exemption from or deferral of (or combination program thereof) real estate taxes for dwellings jointly held by two or more individuals not all of whom are at least age 65 or (if provided in the ordinance) permanently and totally disabled, provided that the dwelling is occupied as the sole dwelling by all such joint owners.\n\t\t\tThe tax exemption or deferral for the dwelling that otherwise would have been provided under the local ordinance shall be prorated by multiplying the amount of the exemption or deferral by a fraction that has as a numerator the percentage of ownership interest in the dwelling held by all such joint owners who are at least age 65 or (if provided in the ordinance) permanently and totally disabled, and as a denominator, 100 percent. As a condition of eligibility for such tax exemption or deferral, the joint owners of the dwelling shall be required to furnish to the relevant local officer sufficient evidence of each joint owner’s ownership interest in the dwelling.B\n\nFor purposes of this subsection, “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. For purposes of the tax exemption pursuant to subsection A, real property that is a dwelling jointly held by two or more individuals includes real property (i) held by an eligible person in conjunction with one or more other people as tenant or tenants for life or joint lives, (ii) held in a revocable inter vivos trust over which an eligible person with one or more other people hold the power of revocation, or (iii) held in an irrevocable trust under which an eligible person in conjunction with one or more other people 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\nThe provisions of this section shall not apply to dwellings jointly held by married individuals, with no other joint owners.D\n\nNothing in this section shall be interpreted or construed to provide for an exemption from or deferral of tax for any dwelling jointly held by nonindividuals.","order_by":null,"text":{"0":{"id":285792,"text":"The governing body of the county, city, or town may, by ordinance, also provide for an exemption from or deferral of (or combination program thereof) real estate taxes for dwellings jointly held by two or more individuals not all of whom are at least age 65 or (if provided in the ordinance) permanently and totally disabled, provided that the dwelling is occupied as the sole dwelling by all such joint owners.\n\t\t\tThe tax exemption or deferral for the dwelling that otherwise would have been provided under the local ordinance shall be prorated by multiplying the amount of the exemption or deferral by a fraction that has as a numerator the percentage of ownership interest in the dwelling held by all such joint owners who are at least age 65 or (if provided in the ordinance) permanently and totally disabled, and as a denominator, 100 percent. As a condition of eligibility for such tax exemption or deferral, the joint owners of the dwelling shall be required to furnish to the relevant local officer sufficient evidence of each joint owner’s ownership interest in the dwelling.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":285793,"text":"For purposes of this subsection, “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. For purposes of the tax exemption pursuant to subsection A, real property that is a dwelling jointly held by two or more individuals includes real property (i) held by an eligible person in conjunction with one or more other people as tenant or tenants for life or joint lives, (ii) held in a revocable inter vivos trust over which an eligible person with one or more other people hold the power of revocation, or (iii) held in an irrevocable trust under which an eligible person in conjunction with one or more other people 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":285794,"text":"The provisions of this section shall not apply to dwellings jointly held by married individuals, with no other joint owners.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":285795,"text":"Nothing in this section shall be interpreted or construed to provide for an exemption from or deferral of tax for any dwelling jointly held by nonindividuals.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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}],"previous_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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3211.1\/","history_text":"

This law was first created in 2007. The record of its establishment is cataloged in chapter 357<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 4 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 2008, chapters 298<\/a> and 695<\/a>; in 2011, chapters 438<\/a> and 496<\/a>; in 2014, chapter 767<\/a>; in 2020, chapter 900<\/a>.<\/p>","references":[{"id":61661,"section_number":"58.1-3210","catch_line":"Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities","order_by":null,"url":"\/58.1-3210\/"},{"id":71373,"section_number":"58.1-3213","catch_line":"Application for exemption","order_by":null,"url":"\/58.1-3213\/"},{"id":54635,"section_number":"58.1-3215","catch_line":"Effective date; change in circumstances","order_by":null,"url":"\/58.1-3215\/"}],"refers_to":false,"permalink":{"id":257103,"object_type":"law","relational_id":79756,"identifier":"58.1-3211.1","token":"58.1\/III\/32\/2\/58.1-3211.1","url":"\/58.1-3211.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3211.1\/","token":"58.1\/III\/32\/2\/58.1-3211.1","dublin_core":{"Title":"Prorated tax exemption or deferral of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3211.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The governing body of the county, city, or town may, by ordinance<\/span>, also provide for an exemption from or deferral of (or combination program thereof) real estate taxes for dwellings jointly held by two or more individuals not all of whom are at least age 65 or (if provided in the ordinance<\/span>) permanently and totally disabled, provided that the dwelling is occupied as the sole dwelling by all such joint owners.\n\t\t\tThe tax exemption or deferral for the dwelling that otherwise would have been provided under the local ordinance<\/span> shall be prorated by multiplying the amount of the exemption or deferral by a fraction that has as a numerator the percentage of ownership interest in the dwelling held by all such joint owners who are at least age 65 or (if provided in the ordinance<\/span>) permanently and totally disabled, and as a denominator, 100 percent. As a condition of eligibility for such tax exemption or deferral, the joint owners of the dwelling shall be required to furnish to the relevant local officer sufficient evidence<\/span> of each joint owner’s ownership interest in the dwelling. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> For purposes of this subsection, “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. For purposes of the tax exemption pursuant to subsection A, real property that is a dwelling jointly held by two or more individuals includes real property (i) held by an eligible person<\/span> in conjunction with one or more other people as tenant or tenants for life or joint lives, (ii) held in a revocable inter vivos trust over which an eligible person<\/span> with one or more other people hold the power of revocation<\/span>, or (iii) held in an irrevocable trust under which an eligible person<\/span> in conjunction with one or more other people 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> The provisions of this section shall not apply to dwellings jointly held by married individuals, with no other joint owners. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Nothing in this section shall be interpreted or construed to provide for an exemption from or deferral of tax for any dwelling jointly held by nonindividuals. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPRORATED TAX EXEMPTION OR DEFERRAL OF TAX (\u00a7 58.1-3211.1)\n\nA. The governing body of the county, city, or town may, by ordinance, also\nprovide for an exemption from or deferral of (or combination program thereof)\nreal estate taxes for dwellings jointly held by two or more individuals not all\nof whom are at least age 65 or (if provided in the ordinance) permanently and\ntotally disabled, provided that the dwelling is occupied as the sole dwelling by\nall such joint owners.\n\t\t\tThe tax exemption or deferral for the dwelling that otherwise would have been\nprovided under the local ordinance shall be prorated by multiplying the amount\nof the exemption or deferral by a fraction that has as a numerator the\npercentage of ownership interest in the dwelling held by all such joint owners\nwho are at least age 65 or (if provided in the ordinance) permanently and\ntotally disabled, and as a denominator, 100 percent. As a condition of\neligibility for such tax exemption or deferral, the joint owners of the dwelling\nshall be required to furnish to the relevant local officer sufficient evidence\nof each joint owner’s ownership interest in the dwelling.\n\nB. For purposes of this subsection, “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. For purposes of the tax exemption pursuant\nto subsection A, real property that is a dwelling jointly held by two or more\nindividuals includes real property (i) held by an eligible person in conjunction\nwith one or more other people as tenant or tenants for life or joint lives, (ii)\nheld in a revocable inter vivos trust over which an eligible person with one or\nmore other people hold the power of revocation, or (iii) held in an irrevocable\ntrust under which an eligible person in conjunction with one or more other\npeople possesses a life estate or an estate for joint lives or enjoys a\ncontinuing right of use or support. The term “eligible person” does\nnot include any interest held under a leasehold or term of years.\n\nC. The provisions of this section shall not apply to dwellings jointly held by\nmarried individuals, with no other joint owners.\n\nD. Nothing in this section shall be interpreted or construed to provide for an\nexemption from or deferral of tax for any dwelling jointly held by\nnonindividuals.\n\nHISTORY: 2007, c. 357; 2008, cc. 298, 695; 2011, cc. 438, 496; 2014, c. 767;\n2020, c. 900.","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}}