{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3215.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3215.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3215.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3215.html"}],"law_id":54635,"edition_id":1,"section_id":54635,"structure_id":13658,"section_number":"58.1-3215","catch_line":"Effective date; change in circumstances","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; 1987, cc. 525, 534; 1989, c. 40; 2007, c. 357; 2008, c. 208; 2011, cc. 438, 496; 2025, cc. 522, 536.","full_text":"A\n\nAn exemption or deferral enacted pursuant to § 58.1-3210 or 58.1-3211.1 may be granted for any year following the date that the qualifying individual occupying such dwelling and owning title or partial title thereto reaches the age of 65 years or for any year following the date the disability occurred. Changes in income, financial worth, ownership of property or other factors occurring during the taxable year for which an affidavit is filed and having the effect of exceeding or violating the limitations and conditions provided by county, city or town ordinance shall nullify any exemption or deferral for the remainder of the current taxable year and the taxable year immediately following. However, any locality may by ordinance provide (i) a prorated exemption or deferral for the portion of the taxable year during which the taxpayer qualified for such exemption or deferral or (ii) a prorated exemption or deferral for the portion of the taxable year during which the taxpayer would have qualified for such exemption or deferral but had not yet filed an application. Any prorated exemption or deferral under clause (ii) shall apply only for the taxable year in which the taxpayer qualified for such exemption or deferral and not any prior year.B\n\nAn ordinance enacted pursuant to this article may provide that a change in ownership to a spouse or a nonqualifying individual, when such change resulted solely from the death of the qualifying individual, or a sale of such property shall result in a prorated exemption or deferral for the then current taxable year. The proceeds of the sale which would result in the prorated exemption or deferral shall not be included in the computation of net worth or income as provided in subsection A. Such prorated portion shall be determined by multiplying the amount of the exemption or deferral by a fraction wherein the number of complete months of the year such property was properly eligible for such exemption or deferral is the numerator and the number 12 is the denominator.C\n\nAn ordinance enacted pursuant to this article may provide that an individual who does not qualify for the exemption or deferral under this article based upon the previous year’s income limitations and financial worth limitations, may nonetheless qualify for the current year by filing an affidavit that clearly shows a substantial change of circumstances, that was not volitional on the part of the individual to become eligible for the exemption or deferral, and will result in income and financial worth levels that are within the limitations of the ordinance. The ordinance may impose additional conditions and require other information under this subsection. The locality may prorate the exemption or deferral from the date the affidavit is submitted or any other date.\n\t\t\tAny exemption or deferral under this subsection must be conditioned upon the individual filing another affidavit after the end of the year in which the exemption or deferral was granted, within a period of time specified by the locality, showing that the actual income and financial worth levels were within the limitations set by the ordinance. If the actual income and financial worth levels exceeded the limitations any exemption or deferral shall be nullified for the current taxable year and the taxable year immediately following.","order_by":null,"text":{"0":{"id":200654,"text":"An exemption or deferral enacted pursuant to § 58.1-3210 or 58.1-3211.1 may be granted for any year following the date that the qualifying individual occupying such dwelling and owning title or partial title thereto reaches the age of 65 years or for any year following the date the disability occurred. Changes in income, financial worth, ownership of property or other factors occurring during the taxable year for which an affidavit is filed and having the effect of exceeding or violating the limitations and conditions provided by county, city or town ordinance shall nullify any exemption or deferral for the remainder of the current taxable year and the taxable year immediately following. However, any locality may by ordinance provide (i) a prorated exemption or deferral for the portion of the taxable year during which the taxpayer qualified for such exemption or deferral or (ii) a prorated exemption or deferral for the portion of the taxable year during which the taxpayer would have qualified for such exemption or deferral but had not yet filed an application. Any prorated exemption or deferral under clause (ii) shall apply only for the taxable year in which the taxpayer qualified for such exemption or deferral and not any prior year.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":200655,"text":"An ordinance enacted pursuant to this article may provide that a change in ownership to a spouse or a nonqualifying individual, when such change resulted solely from the death of the qualifying individual, or a sale of such property shall result in a prorated exemption or deferral for the then current taxable year. The proceeds of the sale which would result in the prorated exemption or deferral shall not be included in the computation of net worth or income as provided in subsection A. Such prorated portion shall be determined by multiplying the amount of the exemption or deferral by a fraction wherein the number of complete months of the year such property was properly eligible for such exemption or deferral is the numerator and the number 12 is the denominator.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":200656,"text":"An ordinance enacted pursuant to this article may provide that an individual who does not qualify for the exemption or deferral under this article based upon the previous year’s income limitations and financial worth limitations, may nonetheless qualify for the current year by filing an affidavit that clearly shows a substantial change of circumstances, that was not volitional on the part of the individual to become eligible for the exemption or deferral, and will result in income and financial worth levels that are within the limitations of the ordinance. The ordinance may impose additional conditions and require other information under this subsection. The locality may prorate the exemption or deferral from the date the affidavit is submitted or any other date.\n\t\t\tAny exemption or deferral under this subsection must be conditioned upon the individual filing another affidavit after the end of the year in which the exemption or deferral was granted, within a period of time specified by the locality, showing that the actual income and financial worth levels were within the limitations set by the ordinance. If the actual income and financial worth levels exceeded the limitations any exemption or deferral shall be nullified for the current taxable year and the taxable year immediately following.","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}],"previous_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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3215\/","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 1987, chapters 525 and 534; in 1989, chapter 40; in 2007, chapter 357<\/a>; in 2008, chapter 208<\/a>; in 2011, chapters 438<\/a> and 496<\/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":79756,"section_number":"58.1-3211.1","catch_line":"Prorated tax exemption or deferral of tax","order_by":null,"url":"\/58.1-3211.1\/"}],"permalink":{"id":257123,"object_type":"law","relational_id":54635,"identifier":"58.1-3215","token":"58.1\/III\/32\/2\/58.1-3215","url":"\/58.1-3215\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3215\/","token":"58.1\/III\/32\/2\/58.1-3215","dublin_core":{"Title":"Effective date; change in circumstances","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3215","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> An exemption or deferral enacted pursuant to § 58.1-3210<\/a> or 58.1-3211.1<\/a> may be granted for any year following the date that the qualifying individual occupying such dwelling and owning title or partial title thereto reaches the age of 65 years or for any year following the date the disability occurred. Changes in income, financial worth, ownership of property or other factors occurring during the taxable year for which an affidavit<\/span> is filed and having the effect of exceeding or violating the limitations and conditions provided by county, city or town ordinance<\/span> shall nullify any exemption or deferral for the remainder of the current taxable year and the taxable year immediately following. However, any locality may by ordinance<\/span> provide (i) a prorated exemption or deferral for the portion of the taxable year during which the taxpayer<\/span> qualified for such exemption or deferral or (ii) a prorated exemption or deferral for the portion of the taxable year during which the taxpayer<\/span> would have qualified for such exemption or deferral but had not yet filed an application. Any prorated exemption or deferral under clause (ii) shall apply only for the taxable year in which the taxpayer<\/span> qualified for such exemption or deferral and not any prior year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> An ordinance<\/span> enacted pursuant to this article may provide that a change in ownership to a spouse or a nonqualifying individual, when such change resulted solely from the death of the qualifying individual, or a sale of such property shall result in a prorated exemption or deferral for the then current taxable year. The proceeds of the sale which would result in the prorated exemption or deferral shall not be included in the computation of net worth or income as provided in subsection A. Such prorated portion shall be determined by multiplying the amount of the exemption or deferral by a fraction wherein the number of complete months of the year such property was properly eligible for such exemption or deferral is the numerator and the number 12 is the denominator. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> An ordinance<\/span> enacted pursuant to this article may provide that an individual who does not qualify for the exemption or deferral under this article based upon the previous year’s income limitations and financial worth limitations, may nonetheless qualify for the current year by filing an affidavit<\/span> that clearly shows a substantial change of circumstances, that was not volitional on the part of the individual to become eligible for the exemption or deferral, and will result in income and financial worth levels that are within the limitations of the ordinance<\/span>. The ordinance<\/span> may impose additional conditions and require other information under this subsection. The locality may prorate the exemption or deferral from the date the affidavit<\/span> is submitted or any other date.\n\t\t\tAny exemption or deferral under this subsection must be conditioned upon the individual filing another affidavit<\/span> after the end of the year in which the exemption or deferral was granted, within a period of time specified by the locality, showing that the actual income and financial worth levels were within the limitations set by the ordinance<\/span>. If the actual income and financial worth levels exceeded the limitations any exemption or deferral shall be nullified for the current taxable year and the taxable year immediately following. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEFFECTIVE DATE; CHANGE IN CIRCUMSTANCES (\u00a7 58.1-3215)\n\nA. An exemption or deferral enacted pursuant to § 58.1-3210 or 58.1-3211.1\nmay be granted for any year following the date that the qualifying individual\noccupying such dwelling and owning title or partial title thereto reaches the\nage of 65 years or for any year following the date the disability occurred.\nChanges in income, financial worth, ownership of property or other factors\noccurring during the taxable year for which an affidavit is filed and having the\neffect of exceeding or violating the limitations and conditions provided by\ncounty, city or town ordinance shall nullify any exemption or deferral for the\nremainder of the current taxable year and the taxable year immediately\nfollowing. However, any locality may by ordinance provide (i) a prorated\nexemption or deferral for the portion of the taxable year during which the\ntaxpayer qualified for such exemption or deferral or (ii) a prorated exemption\nor deferral for the portion of the taxable year during which the taxpayer would\nhave qualified for such exemption or deferral but had not yet filed an\napplication. Any prorated exemption or deferral under clause (ii) shall apply\nonly for the taxable year in which the taxpayer qualified for such exemption or\ndeferral and not any prior year.\n\nB. An ordinance enacted pursuant to this article may provide that a change in\nownership to a spouse or a nonqualifying individual, when such change resulted\nsolely from the death of the qualifying individual, or a sale of such property\nshall result in a prorated exemption or deferral for the then current taxable\nyear. The proceeds of the sale which would result in the prorated exemption or\ndeferral shall not be included in the computation of net worth or income as\nprovided in subsection A. Such prorated portion shall be determined by\nmultiplying the amount of the exemption or deferral by a fraction wherein the\nnumber of complete months of the year such property was properly eligible for\nsuch exemption or deferral is the numerator and the number 12 is the\ndenominator.\n\nC. An ordinance enacted pursuant to this article may provide that an individual\nwho does not qualify for the exemption or deferral under this article based upon\nthe previous year’s income limitations and financial worth limitations,\nmay nonetheless qualify for the current year by filing an affidavit that clearly\nshows a substantial change of circumstances, that was not volitional on the part\nof the individual to become eligible for the exemption or deferral, and will\nresult in income and financial worth levels that are within the limitations of\nthe ordinance. The ordinance may impose additional conditions and require other\ninformation under this subsection. The locality may prorate the exemption or\ndeferral from the date the affidavit is submitted or any other date.\n\t\t\tAny exemption or deferral under this subsection must be conditioned upon the\nindividual filing another affidavit after the end of the year in which the\nexemption or deferral was granted, within a period of time specified by the\nlocality, showing that the actual income and financial worth levels were within\nthe limitations set by the ordinance. If the actual income and financial worth\nlevels exceeded the limitations any exemption or deferral shall be nullified for\nthe current taxable year and the taxable year immediately following.\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; 1987, cc. 525, 534; 1989,\nc. 40; 2007, c. 357; 2008, c. 208; 2011, cc. 438, 496; 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}}