{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3212.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3212.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3212.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3212.html"}],"law_id":68599,"edition_id":1,"section_id":68599,"structure_id":13658,"section_number":"58.1-3212","catch_line":"Local restrictions and exemptions","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; 1989, c. 568; 2011, cc. 438, 496; 2012, c. 299; 2014, c. 767; 2019, c. 16; 2025, cc. 522, 536.","full_text":"A\n\nPursuant to Article X, § 6 (b) of the Constitution of Virginia, the General Assembly hereby authorizes the governing body of a county, city or town to establish by ordinance net financial worth or annual income limitations as a condition of eligibility for any exemption or deferral of tax allowed pursuant to this article. If the governing body establishes an annual income limitation, the computation of annual income shall be based on adding together the income received during the preceding calendar year, without regard to whether a tax return is actually filed, by (i) owners of the dwelling who use it as their principal residence, (ii) owners’ relatives who live in the dwelling, except for those relatives living in the dwelling and providing bona fide caregiving services to the owner whether such relatives are compensated or not, and (iii) at the option of each locality, nonrelatives of the owner who live in the dwelling except for bona fide tenants or bona fide caregivers of the owner, whether compensated or not. A locality may provide in its ordinance that, for the purpose of the computation of annual income, if an individual described in clause (ii) and (iii) is permanently and totally disabled, any disability income received by such person shall not be included. If the governing body establishes a net financial worth limitation, net financial worth shall be based on adding together the net financial worth, including the present value of equitable interests, as of December 31 of the immediately preceding calendar year, of the owners, and of the spouse of any owner, of the dwelling.\n\t\t\tNothing in this section shall be construed or interpreted as to preclude or prohibit the governing body of a county, city or town from excluding certain sources of income, or a portion of the same, for purposes of its annual income limitation or excluding certain assets, or a portion of the same, for purposes of its net financial worth limitation.\n\t\t\tAny county, city, or town that pursuant to this article provides for the exemption from, deferral of, or a combination program of exemptions from and deferrals of real property taxes may exempt or defer the real property taxes of the qualifying dwelling and the land, not exceeding ten acres, upon which it is situated.\n\t\t\tNo local ordinance shall require that a citizen reside in the jurisdiction for a designated period of time as a condition for qualifying for any real estate tax exemption or deferral program established pursuant to § 58.1-3210.B\n\nA locality may, by ordinance, require that in order to qualify for an exemption or deferral under this section, a qualifying individual shall be required to either (i) pay all delinquent taxes, penalties, and interest assessed by the locality and incurred prior to becoming eligible for an exemption or deferral; (ii) enter into an installment agreement with the locality for the payment of all such delinquent amounts in installments over a period that is reasonable under the circumstances, but that in no event shall exceed 72 months; (iii) submit and obtain the treasurer’s agreement to an offer in compromise pursuant to § 58.1-3994 with respect to all amounts of delinquent taxes, penalties, and interest; or (iv) a combination thereof. Compliance with the installment or accepted offer in compromise shall be a requirement for remaining eligible for an exemption or deferral.","order_by":null,"text":{"0":{"id":248291,"text":"Pursuant to Article X, § 6 (b) of the Constitution of Virginia, the General Assembly hereby authorizes the governing body of a county, city or town to establish by ordinance net financial worth or annual income limitations as a condition of eligibility for any exemption or deferral of tax allowed pursuant to this article. If the governing body establishes an annual income limitation, the computation of annual income shall be based on adding together the income received during the preceding calendar year, without regard to whether a tax return is actually filed, by (i) owners of the dwelling who use it as their principal residence, (ii) owners’ relatives who live in the dwelling, except for those relatives living in the dwelling and providing bona fide caregiving services to the owner whether such relatives are compensated or not, and (iii) at the option of each locality, nonrelatives of the owner who live in the dwelling except for bona fide tenants or bona fide caregivers of the owner, whether compensated or not. A locality may provide in its ordinance that, for the purpose of the computation of annual income, if an individual described in clause (ii) and (iii) is permanently and totally disabled, any disability income received by such person shall not be included. If the governing body establishes a net financial worth limitation, net financial worth shall be based on adding together the net financial worth, including the present value of equitable interests, as of December 31 of the immediately preceding calendar year, of the owners, and of the spouse of any owner, of the dwelling.\n\t\t\tNothing in this section shall be construed or interpreted as to preclude or prohibit the governing body of a county, city or town from excluding certain sources of income, or a portion of the same, for purposes of its annual income limitation or excluding certain assets, or a portion of the same, for purposes of its net financial worth limitation.\n\t\t\tAny county, city, or town that pursuant to this article provides for the exemption from, deferral of, or a combination program of exemptions from and deferrals of real property taxes may exempt or defer the real property taxes of the qualifying dwelling and the land, not exceeding ten acres, upon which it is situated.\n\t\t\tNo local ordinance shall require that a citizen reside in the jurisdiction for a designated period of time as a condition for qualifying for any real estate tax exemption or deferral program established pursuant to § 58.1-3210.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":248292,"text":"A locality may, by ordinance, require that in order to qualify for an exemption or deferral under this section, a qualifying individual shall be required to either (i) pay all delinquent taxes, penalties, and interest assessed by the locality and incurred prior to becoming eligible for an exemption or deferral; (ii) enter into an installment agreement with the locality for the payment of all such delinquent amounts in installments over a period that is reasonable under the circumstances, but that in no event shall exceed 72 months; (iii) submit and obtain the treasurer’s agreement to an offer in compromise pursuant to § 58.1-3994 with respect to all amounts of delinquent taxes, penalties, and interest; or (iv) a combination thereof. Compliance with the installment or accepted offer in compromise shall be a requirement for remaining eligible for an exemption or deferral.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3212\/","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 1989, chapter 568; in 2011, chapters 438<\/a> and 496<\/a>; in 2012, chapter 299<\/a>; in 2014, chapter 767<\/a>; in 2019, chapter 16<\/a>; in 2025, chapters 522<\/a> and 536<\/a>.<\/p>","references":[{"id":71373,"section_number":"58.1-3213","catch_line":"Application for exemption","order_by":null,"url":"\/58.1-3213\/"}],"refers_to":[{"id":84655,"section_number":"58.1-3994","catch_line":"Offers in compromise with respect to local taxes","order_by":null,"url":"\/58.1-3994\/"}],"permalink":{"id":257107,"object_type":"law","relational_id":68599,"identifier":"58.1-3212","token":"58.1\/III\/32\/2\/58.1-3212","url":"\/58.1-3212\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3212\/","token":"58.1\/III\/32\/2\/58.1-3212","dublin_core":{"Title":"Local restrictions and exemptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3212","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Pursuant to Article X, § 6 (b) of the Constitution of Virginia, the General Assembly hereby authorizes the governing body of a county, city or town to establish by ordinance<\/span> net financial worth or annual income limitations as a condition of eligibility for any exemption or deferral of tax allowed pursuant to this article. If the governing body establishes an annual income limitation, the computation of annual income shall be based on adding together the income received during the preceding calendar year, without regard to whether a tax return is actually filed, by (i) owners of the dwelling who use it as their principal residence, (ii) owners’ relatives who live in the dwelling, except for those relatives living in the dwelling and providing bona fide caregiving services to the owner whether such relatives are compensated or not, and (iii) at the option of each locality, nonrelatives of the owner who live in the dwelling except for bona fide tenants or bona fide caregivers of the owner, whether compensated or not. A locality may provide in its ordinance<\/span> that, for the purpose of the computation of annual income, if an individual described in clause (ii) and (iii) is permanently and totally disabled, any disability income received by such person shall not be included. If the governing body establishes a net financial worth limitation, net financial worth shall be based on adding together the net financial worth, including the present value of equitable<\/span> interests, as of December 31 of the immediately preceding calendar year, of the owners, and of the spouse of any owner, of the dwelling.\n\t\t\tNothing in this section shall be construed or interpreted as to preclude or prohibit the governing body of a county, city or town from excluding certain sources of income, or a portion of the same, for purposes of its annual income limitation or excluding certain assets<\/span>, or a portion of the same, for purposes of its net financial worth limitation.\n\t\t\tAny county, city, or town that pursuant to this article provides for the exemption from, deferral of, or a combination program of exemptions from and deferrals of real property taxes may exempt or defer the real property taxes of the qualifying dwelling and the land, not exceeding ten acres, upon which it is situated.\n\t\t\tNo local ordinance<\/span> shall require that a citizen reside in the jurisdiction<\/span> for a designated period of time as a condition for qualifying for any real estate tax exemption or deferral program established pursuant to § 58.1-3210<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A locality may, by ordinance<\/span>, require that in order<\/span> to qualify for an exemption or deferral under this section, a qualifying individual shall be required to either (i) pay all delinquent taxes, penalties, and interest assessed by the locality and incurred prior to becoming eligible for an exemption or deferral; (ii) enter into an installment agreement with the locality for the payment of all such delinquent amounts in installments over a period that is reasonable under the circumstances, but that in no event shall exceed 72 months; (iii) submit and obtain the treasurer’s agreement to an offer in compromise pursuant to § 58.1-3994<\/a> with respect to all amounts of delinquent taxes, penalties, and interest; or (iv) a combination thereof. Compliance with the installment or accepted offer in compromise shall be a requirement for remaining eligible for an exemption or deferral. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLOCAL RESTRICTIONS AND EXEMPTIONS (\u00a7 58.1-3212)\n\nA. Pursuant to Article X, § 6 (b) of the Constitution of Virginia, the\nGeneral Assembly hereby authorizes the governing body of a county, city or town\nto establish by ordinance net financial worth or annual income limitations as a\ncondition of eligibility for any exemption or deferral of tax allowed pursuant\nto this article. If the governing body establishes an annual income limitation,\nthe computation of annual income shall be based on adding together the income\nreceived during the preceding calendar year, without regard to whether a tax\nreturn is actually filed, by (i) owners of the dwelling who use it as their\nprincipal residence, (ii) owners’ relatives who live in the dwelling,\nexcept for those relatives living in the dwelling and providing bona fide\ncaregiving services to the owner whether such relatives are compensated or not,\nand (iii) at the option of each locality, nonrelatives of the owner who live in\nthe dwelling except for bona fide tenants or bona fide caregivers of the owner,\nwhether compensated or not. A locality may provide in its ordinance that, for\nthe purpose of the computation of annual income, if an individual described in\nclause (ii) and (iii) is permanently and totally disabled, any disability income\nreceived by such person shall not be included. If the governing body establishes\na net financial worth limitation, net financial worth shall be based on adding\ntogether the net financial worth, including the present value of equitable\ninterests, as of December 31 of the immediately preceding calendar year, of the\nowners, and of the spouse of any owner, of the dwelling.\n\t\t\tNothing in this section shall be construed or interpreted as to preclude or\nprohibit the governing body of a county, city or town from excluding certain\nsources of income, or a portion of the same, for purposes of its annual income\nlimitation or excluding certain assets, or a portion of the same, for purposes\nof its net financial worth limitation.\n\t\t\tAny county, city, or town that pursuant to this article provides for the\nexemption from, deferral of, or a combination program of exemptions from and\ndeferrals of real property taxes may exempt or defer the real property taxes of\nthe qualifying dwelling and the land, not exceeding ten acres, upon which it is\nsituated.\n\t\t\tNo local ordinance shall require that a citizen reside in the jurisdiction\nfor a designated period of time as a condition for qualifying for any real\nestate tax exemption or deferral program established pursuant to §\n58.1-3210.\n\nB. A locality may, by ordinance, require that in order to qualify for an\nexemption or deferral under this section, a qualifying individual shall be\nrequired to either (i) pay all delinquent taxes, penalties, and interest\nassessed by the locality and incurred prior to becoming eligible for an\nexemption or deferral; (ii) enter into an installment agreement with the\nlocality for the payment of all such delinquent amounts in installments over a\nperiod that is reasonable under the circumstances, but that in no event shall\nexceed 72 months; (iii) submit and obtain the treasurer’s agreement to an\noffer in compromise pursuant to § 58.1-3994 with respect to all amounts of\ndelinquent taxes, penalties, and interest; or (iv) a combination thereof.\nCompliance with the installment or accepted offer in compromise shall be a\nrequirement for remaining eligible for an exemption or deferral.\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; 1989, c. 568; 2011, cc.\n438, 496; 2012, c. 299; 2014, c. 767; 2019, c. 16; 2025, cc. 522, 536.","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}}