{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3213.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3213.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3213.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3213.html"}],"law_id":71373,"edition_id":1,"section_id":71373,"structure_id":13658,"section_number":"58.1-3213","catch_line":"Application for exemption","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; 1986, c. 214; 1988, c. 334; 1990, c. 158; 1991, c. 286; 1996, c. 480; 1997, c. 710; 2007, c. 357; 2011, cc. 438, 496; 2022, c. 631.","full_text":"A\n\nThe person claiming such exemption shall file annually with the commissioner of the revenue of the county, city or town assessing officer or such other officer as may be designated by the governing body in which such dwelling lies, on forms to be supplied by the county, city or town concerned, an affidavit or written statement setting forth (i) the names of the related persons occupying such real estate and (ii) that the total combined net worth including equitable interests and the combined income from all sources, of the persons specified in § 58.1-3212, does not exceed the limits, if any, prescribed in the local ordinance.B\n\nIn lieu of the annual affidavit or written statement filing requirement, a county, city or town may prescribe by ordinance for the filing of the affidavit or written statement on a three-year cycle with an annual certification by the taxpayer that no information contained on the last preceding affidavit or written statement filed has changed to violate the limitations and conditions provided herein.C\n\nNotwithstanding the provisions of subsections A, B, and E, any county, city or town may, by local ordinance, prescribe the content of the affidavit or written statement described in subsection A, subject to the requirements established in §§ 58.1-3210, 58.1-3211.1, and 58.1-3212, and the local ordinance; the frequency with which an affidavit, written statement or certification as described in subsection B of this section must be filed; and a procedure for late filing of affidavits or written statements.D\n\nIf such person is under 65 years of age, such form shall have attached thereto a certification by the Social Security Administration, the Department of Veterans Affairs or the Railroad Retirement Board, or if such person is not eligible for certification by any of these agencies, a sworn affidavit by two medical doctors who are either licensed to practice medicine in the Commonwealth or are military officers on active duty who practice medicine with the United States Armed Forces, to the effect that the person is permanently and totally disabled, as defined in § 58.1-3217; however, a certification pursuant to 42 U.S.C. § 423 (d) by the Social Security Administration so long as the person remains eligible for such social security benefits shall be deemed to satisfy such definition in § 58.1-3217. The affidavit of at least one of the doctors shall be based upon a physical examination of the person by such doctor. The affidavit of one of the doctors may be based upon medical information contained in the records of the Civil Service Commission which is relevant to the standards for determining permanent and total disability as defined in § 58.1-3217.E\n\nSuch affidavit, written statement or certification shall be filed after January 1 of each year, but before April 1, or such later date as may be fixed by ordinance. Such ordinance may include a procedure for late filing by first-time applicants or for hardship cases. Any locality may provide by ordinance that it shall accept such affidavits, written statements, or certifications on a rolling basis throughout the year.F\n\nThe commissioner of the revenue or town assessing officer or another officer designated by the governing body of the county, city or town shall also make any other reasonably necessary inquiry of persons seeking such exemption, requiring answers under oath, to determine qualifications as specified herein, including qualification as permanently and totally disabled as defined in § 58.1-3217 and qualification for the exclusion of life insurance benefits paid upon the death of an owner of a dwelling, or as specified by county, city or town ordinance. The local governing body may, in addition, require the production of certified tax returns to establish the income or financial worth of any applicant for tax relief or deferral.","order_by":null,"text":{"0":{"id":257336,"text":"The person claiming such exemption shall file annually with the commissioner of the revenue of the county, city or town assessing officer or such other officer as may be designated by the governing body in which such dwelling lies, on forms to be supplied by the county, city or town concerned, an affidavit or written statement setting forth (i) the names of the related persons occupying such real estate and (ii) that the total combined net worth including equitable interests and the combined income from all sources, of the persons specified in § 58.1-3212, does not exceed the limits, if any, prescribed in the local ordinance.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":257337,"text":"In lieu of the annual affidavit or written statement filing requirement, a county, city or town may prescribe by ordinance for the filing of the affidavit or written statement on a three-year cycle with an annual certification by the taxpayer that no information contained on the last preceding affidavit or written statement filed has changed to violate the limitations and conditions provided herein.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":257338,"text":"Notwithstanding the provisions of subsections A, B, and E, any county, city or town may, by local ordinance, prescribe the content of the affidavit or written statement described in subsection A, subject to the requirements established in §§ 58.1-3210, 58.1-3211.1, and 58.1-3212, and the local ordinance; the frequency with which an affidavit, written statement or certification as described in subsection B of this section must be filed; and a procedure for late filing of affidavits or written statements.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":257339,"text":"If such person is under 65 years of age, such form shall have attached thereto a certification by the Social Security Administration, the Department of Veterans Affairs or the Railroad Retirement Board, or if such person is not eligible for certification by any of these agencies, a sworn affidavit by two medical doctors who are either licensed to practice medicine in the Commonwealth or are military officers on active duty who practice medicine with the United States Armed Forces, to the effect that the person is permanently and totally disabled, as defined in § 58.1-3217; however, a certification pursuant to 42 U.S.C. § 423 (d) by the Social Security Administration so long as the person remains eligible for such social security benefits shall be deemed to satisfy such definition in § 58.1-3217. The affidavit of at least one of the doctors shall be based upon a physical examination of the person by such doctor. The affidavit of one of the doctors may be based upon medical information contained in the records of the Civil Service Commission which is relevant to the standards for determining permanent and total disability as defined in § 58.1-3217.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":257340,"text":"Such affidavit, written statement or certification shall be filed after January 1 of each year, but before April 1, or such later date as may be fixed by ordinance. Such ordinance may include a procedure for late filing by first-time applicants or for hardship cases. Any locality may provide by ordinance that it shall accept such affidavits, written statements, or certifications on a rolling basis throughout the year.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":257341,"text":"The commissioner of the revenue or town assessing officer or another officer designated by the governing body of the county, city or town shall also make any other reasonably necessary inquiry of persons seeking such exemption, requiring answers under oath, to determine qualifications as specified herein, including qualification as permanently and totally disabled as defined in § 58.1-3217 and qualification for the exclusion of life insurance benefits paid upon the death of an owner of a dwelling, or as specified by county, city or town ordinance. The local governing body may, in addition, require the production of certified tax returns to establish the income or financial worth of any applicant for tax relief or deferral.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"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":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},"next_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","url":"\/58.1-3213.1\/","token":"58.1\/III\/32\/2\/58.1-3213.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3213\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 20 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 1986, chapter 214; in 1988, chapter 334; in 1990, chapter 158; in 1991, chapter 286; in 1996, chapter 480<\/a>; in 1997, chapter 710<\/a>; in 2007, chapter 357<\/a>; in 2011, chapters 438<\/a> and 496<\/a>; in 2022, chapter 631<\/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":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":68599,"section_number":"58.1-3212","catch_line":"Local restrictions and exemptions","order_by":null,"url":"\/58.1-3212\/"},{"id":60432,"section_number":"58.1-3217","catch_line":"Permanently and totally disabled defined","order_by":null,"url":"\/58.1-3217\/"}],"permalink":{"id":257111,"object_type":"law","relational_id":71373,"identifier":"58.1-3213","token":"58.1\/III\/32\/2\/58.1-3213","url":"\/58.1-3213\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3213\/","token":"58.1\/III\/32\/2\/58.1-3213","dublin_core":{"Title":"Application for exemption","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3213","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The person claiming such exemption shall file annually with the commissioner of the revenue of the county, city or town assessing officer or such other officer as may be designated by the governing body in which such dwelling lies, on forms to be supplied by the county, city or town concerned, an affidavit<\/span> or written statement setting forth (i) the names of the related persons occupying such real estate and (ii) that the total combined net worth including equitable<\/span> interests and the combined income from all sources, of the persons specified in § 58.1-3212<\/a>, does not exceed the limits, if any, prescribed in the local ordinance<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In lieu of the annual affidavit<\/span> or written statement filing requirement, a county, city or town may prescribe by ordinance<\/span> for the filing of the affidavit<\/span> or written statement on a three-year cycle with an annual certification by the taxpayer<\/span> that no information contained on the last preceding affidavit<\/span> or written statement filed has changed to violate the limitations and conditions provided herein. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Notwithstanding the provisions of subsections A, B, and E, any county, city or town may, by local ordinance<\/span>, prescribe the content of the affidavit<\/span> or written statement described in subsection A, subject to the requirements established in §§ 58.1-3210<\/a>, 58.1-3211.1<\/a>, and 58.1-3212<\/a>, and the local ordinance<\/span>; the frequency with which an affidavit<\/span>, written statement or certification as described in subsection B of this section must be filed; and a procedure for late filing of affidavits<\/span> or written statements. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> If such person is under 65 years of age, such form shall have attached thereto a certification by the Social Security Administration, the Department<\/span> of Veterans Affairs or the Railroad Retirement Board, or if such person is not eligible for certification by any of these agencies, a sworn affidavit<\/span> by two medical doctors who are either licensed to practice medicine in the Commonwealth or are military officers on active duty who practice medicine with the United States Armed Forces, to the effect that the person is permanently and totally disabled, as defined in § 58.1-3217<\/a>; however, a certification pursuant to 42 U.S.C. § 423 (d) by the Social Security Administration so long as the person remains eligible for such social security benefits shall be deemed to satisfy such definition in § 58.1-3217<\/a>. The affidavit<\/span> of at least one of the doctors shall be based upon a physical examination of the person by such doctor. The affidavit<\/span> of one of the doctors may be based upon medical information contained in the records of the Civil Service Commission which is relevant to the standards for determining permanent and total disability as defined in § 58.1-3217<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Such affidavit<\/span>, written statement or certification shall be filed after January 1 of each year, but before April 1, or such later date as may be fixed by ordinance<\/span>. Such ordinance<\/span> may include a procedure for late filing by first-time applicants or for hardship cases. Any locality may provide by ordinance<\/span> that it shall accept such affidavits<\/span>, written statements, or certifications on a rolling basis throughout the year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> The commissioner of the revenue or town assessing officer or another officer designated by the governing body of the county, city or town shall also make any other reasonably necessary inquiry of persons seeking such exemption, requiring answers under oath<\/span>, to determine qualifications as specified herein, including qualification as permanently and totally disabled as defined in § 58.1-3217<\/a> and qualification for the exclusion of life insurance benefits paid upon the death of an owner of a dwelling, or as specified by county, city or town ordinance<\/span>. The local governing body may, in addition, require the production of certified tax returns to establish the income or financial worth of any applicant for tax relief or deferral. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPLICATION FOR EXEMPTION (\u00a7 58.1-3213)\n\nA. The person claiming such exemption shall file annually with the commissioner\nof the revenue of the county, city or town assessing officer or such other\nofficer as may be designated by the governing body in which such dwelling lies,\non forms to be supplied by the county, city or town concerned, an affidavit or\nwritten statement setting forth (i) the names of the related persons occupying\nsuch real estate and (ii) that the total combined net worth including equitable\ninterests and the combined income from all sources, of the persons specified in\n§ 58.1-3212, does not exceed the limits, if any, prescribed in the local\nordinance.\n\nB. In lieu of the annual affidavit or written statement filing requirement, a\ncounty, city or town may prescribe by ordinance for the filing of the affidavit\nor written statement on a three-year cycle with an annual certification by the\ntaxpayer that no information contained on the last preceding affidavit or\nwritten statement filed has changed to violate the limitations and conditions\nprovided herein.\n\nC. Notwithstanding the provisions of subsections A, B, and E, any county, city\nor town may, by local ordinance, prescribe the content of the affidavit or\nwritten statement described in subsection A, subject to the requirements\nestablished in §§ 58.1-3210, 58.1-3211.1, and 58.1-3212, and the local\nordinance; the frequency with which an affidavit, written statement or\ncertification as described in subsection B of this section must be filed; and a\nprocedure for late filing of affidavits or written statements.\n\nD. If such person is under 65 years of age, such form shall have attached\nthereto a certification by the Social Security Administration, the Department of\nVeterans Affairs or the Railroad Retirement Board, or if such person is not\neligible for certification by any of these agencies, a sworn affidavit by two\nmedical doctors who are either licensed to practice medicine in the Commonwealth\nor are military officers on active duty who practice medicine with the United\nStates Armed Forces, to the effect that the person is permanently and totally\ndisabled, as defined in § 58.1-3217; however, a certification pursuant to\n42 U.S.C. § 423 (d) by the Social Security Administration so long as the\nperson remains eligible for such social security benefits shall be deemed to\nsatisfy such definition in § 58.1-3217. The affidavit of at least one of\nthe doctors shall be based upon a physical examination of the person by such\ndoctor. The affidavit of one of the doctors may be based upon medical\ninformation contained in the records of the Civil Service Commission which is\nrelevant to the standards for determining permanent and total disability as\ndefined in § 58.1-3217.\n\nE. Such affidavit, written statement or certification shall be filed after\nJanuary 1 of each year, but before April 1, or such later date as may be fixed\nby ordinance. Such ordinance may include a procedure for late filing by\nfirst-time applicants or for hardship cases. Any locality may provide by\nordinance that it shall accept such affidavits, written statements, or\ncertifications on a rolling basis throughout the year.\n\nF. The commissioner of the revenue or town assessing officer or another officer\ndesignated by the governing body of the county, city or town shall also make any\nother reasonably necessary inquiry of persons seeking such exemption, requiring\nanswers under oath, to determine qualifications as specified herein, including\nqualification as permanently and totally disabled as defined in § 58.1-3217\nand qualification for the exclusion of life insurance benefits paid upon the\ndeath of an owner of a dwelling, or as specified by county, city or town\nordinance. The local governing body may, in addition, require the production of\ncertified tax returns to establish the income or financial worth of any\napplicant for tax relief 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; 1986, c. 214; 1988, c.\n334; 1990, c. 158; 1991, c. 286; 1996, c. 480; 1997, c. 710; 2007, c. 357; 2011,\ncc. 438, 496; 2022, c. 631.","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}}