{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3213.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3213.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3213.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3213.1.html"}],"law_id":64624,"edition_id":1,"section_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","history":"1989, c. 568; 2023, cc. 148, 149; 2025, cc. 522, 536.","full_text":"The treasurer of any county, city, or town shall enclose written notice, in each real estate tax bill, of the terms and conditions of any local real estate tax exemption or deferral program established in the jurisdiction pursuant to \u00a7 58.1-3210. Such information may also be included in the notice of change in assessment required to be sent pursuant to \u00a7 58.1-3330. The treasurer shall also employ any other reasonable means necessary to notify residents of the county, city, or town about the terms and conditions of the real estate tax exemption or deferral program for elderly individuals and individuals with disabilities who reside in the county, city, or town, including posting the program information on the county, city, or town website in a clear and conspicuous manner.","order_by":null,"text":{"0":{"id":235196,"text":"The treasurer of any county, city, or town shall enclose written notice, in each real estate tax bill, of the terms and conditions of any local real estate tax exemption or deferral program established in the jurisdiction pursuant to \u00a7 58.1-3210. Such information may also be included in the notice of change in assessment required to be sent pursuant to \u00a7 58.1-3330. The treasurer shall also employ any other reasonable means necessary to notify residents of the county, city, or town about the terms and conditions of the real estate tax exemption or deferral program for elderly individuals and individuals with disabilities who reside in the county, city, or town, including posting the program information on the county, city, or town website in a clear and conspicuous manner.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3213.1\/","history_text":"

This law was first created in 1989. The record of its establishment is cataloged in chapter 568 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. Unfortunately, the 1989 \u201cActs\u201d aren\u2019t available online. It has been modified 2 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 2023, chapters 148<\/a> and 149<\/a>; in 2025, chapters 522<\/a> and 536<\/a>.<\/p>","references":false,"refers_to":[{"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":75592,"section_number":"58.1-3330","catch_line":"Notice of change in assessment","order_by":null,"url":"\/58.1-3330\/"}],"permalink":{"id":257115,"object_type":"law","relational_id":64624,"identifier":"58.1-3213.1","token":"58.1\/III\/32\/2\/58.1-3213.1","url":"\/58.1-3213.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3213.1\/","token":"58.1\/III\/32\/2\/58.1-3213.1","dublin_core":{"Title":"Notice of local real estate tax exemption or deferral program for elderly individuals and individuals with disabilities","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3213.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The treasurer of any county, city, or town shall enclose written notice, in each real estate tax bill, of the terms and conditions of any local real estate tax exemption or deferral program established in the jurisdiction<\/span> pursuant to \u00a7 58.1-3210<\/a>. Such information may also be included in the notice of change in assessment required to be sent pursuant to \u00a7 58.1-3330<\/a>. The treasurer shall also employ any other reasonable means necessary to notify residents<\/span> of the county, city, or town about the terms and conditions of the real estate tax exemption or deferral program for elderly individuals and individuals with disabilities who reside in the county, city, or town, including posting the program information on the county, city, or town website in a clear and conspicuous manner.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nNOTICE OF LOCAL REAL ESTATE TAX EXEMPTION OR DEFERRAL PROGRAM FOR ELDERLY\nINDIVIDUALS AND INDIVIDUALS WITH DISABILITIES (\u00a7 58.1-3213.1)\n\nThe treasurer of any county, city, or town shall enclose written notice, in each\nreal estate tax bill, of the terms and conditions of any local real estate tax\nexemption or deferral program established in the jurisdiction pursuant to \u00a7\n58.1-3210. Such information may also be included in the notice of change in\nassessment required to be sent pursuant to \u00a7 58.1-3330. The treasurer shall\nalso employ any other reasonable means necessary to notify residents of the\ncounty, city, or town about the terms and conditions of the real estate tax\nexemption or deferral program for elderly individuals and individuals with\ndisabilities who reside in the county, city, or town, including posting the\nprogram information on the county, city, or town website in a clear and\nconspicuous manner.\n\nHISTORY: 1989, c. 568; 2023, cc. 148, 149; 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}}