{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3216.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3216.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3216.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3216.html"}],"law_id":82711,"edition_id":1,"section_id":82711,"structure_id":13658,"section_number":"58.1-3216","catch_line":"Deferral programs; taxes to be lien on property","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; 2018, c. 291.","full_text":"A\n\nFor purposes of this section:\n\t\t\t“Nonqualified transfer” means a transfer in ownership of the real estate by gift or otherwise not for bona fide consideration, other than (i) a transfer by the qualified owner to a spouse, including without limitation a transfer creating a tenancy for life or joint lives; (ii) a transfer by the qualified owner or the qualified owner and his spouse to a revocable inter vivos trust over which the qualified owner, or the qualified owner and his spouse, hold the power of revocation; or (iii) a transfer to an irrevocable trust under which a qualified owner alone or in conjunction with his spouse possesses a life estate or an estate for joint lives, or enjoys a continuing right of use or support.\n\t\t\t“Qualified owner” means the owner of the real property who qualifies for a tax deferral by county, city, or town ordinance.B\n\nIn the event of a deferral of real estate taxes granted by ordinance, the accumulated amount of taxes deferred shall be paid to the county, city, or town concerned by the vendor, transferor, executor, or administrator: (i) upon the sale of the real estate; (ii) upon a nonqualified transfer of the real estate; or (iii) from the estate of the decedent within one year after the death of the last qualified owner thereof. Such deferred real estate taxes shall be paid without penalty, except that any ordinance establishing a combined program of exemptions and deferrals, or deferrals only, may provide for interest not to exceed eight percent per year on any amount so deferred, and such taxes and interest, if applicable, shall constitute a lien upon the said real estate as if it had been assessed without regard to the deferral permitted by this article. Any such lien shall, to the extent that it exceeds in the aggregate 10 percent of the price for which such real estate may be sold, be inferior to all other liens of record.","order_by":null,"text":{"0":{"id":296320,"text":"For purposes of this section:\n\t\t\t“Nonqualified transfer” means a transfer in ownership of the real estate by gift or otherwise not for bona fide consideration, other than (i) a transfer by the qualified owner to a spouse, including without limitation a transfer creating a tenancy for life or joint lives; (ii) a transfer by the qualified owner or the qualified owner and his spouse to a revocable inter vivos trust over which the qualified owner, or the qualified owner and his spouse, hold the power of revocation; or (iii) a transfer to an irrevocable trust under which a qualified owner alone or in conjunction with his spouse possesses a life estate or an estate for joint lives, or enjoys a continuing right of use or support.\n\t\t\t“Qualified owner” means the owner of the real property who qualifies for a tax deferral by county, city, or town ordinance.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":296321,"text":"In the event of a deferral of real estate taxes granted by ordinance, the accumulated amount of taxes deferred shall be paid to the county, city, or town concerned by the vendor, transferor, executor, or administrator: (i) upon the sale of the real estate; (ii) upon a nonqualified transfer of the real estate; or (iii) from the estate of the decedent within one year after the death of the last qualified owner thereof. Such deferred real estate taxes shall be paid without penalty, except that any ordinance establishing a combined program of exemptions and deferrals, or deferrals only, may provide for interest not to exceed eight percent per year on any amount so deferred, and such taxes and interest, if applicable, shall constitute a lien upon the said real estate as if it had been assessed without regard to the deferral permitted by this article. Any such lien shall, to the extent that it exceeds in the aggregate 10 percent of the price for which such real estate may be sold, be inferior to all other liens of record.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3216\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 12 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 2018, chapter 291<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":257127,"object_type":"law","relational_id":82711,"identifier":"58.1-3216","token":"58.1\/III\/32\/2\/58.1-3216","url":"\/58.1-3216\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3216\/","token":"58.1\/III\/32\/2\/58.1-3216","dublin_core":{"Title":"Deferral programs; taxes to be lien on property","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3216","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> For purposes of this section:\n\t\t\t“Nonqualified transfer<\/span>” means a transfer in ownership of the real estate by gift or otherwise not for bona fide consideration, other than (i) a transfer by the qualified owner<\/span> to a spouse, including without limitation a transfer creating a tenancy for life or joint lives; (ii) a transfer by the qualified owner<\/span> or the qualified owner<\/span> and his spouse to a revocable inter vivos trust over which the qualified owner<\/span>, or the qualified owner<\/span> and his spouse, hold the power of revocation<\/span>; or (iii) a transfer to an irrevocable trust under which a qualified owner<\/span> alone or in conjunction with his spouse possesses a life estate or an estate for joint lives, or enjoys a continuing right of use or support.\n\t\t\t“Qualified owner<\/span>” means the owner of the real property who qualifies for a tax deferral by county, city, or town ordinance<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In the event of a deferral of real estate taxes granted by ordinance<\/span>, the accumulated amount of taxes deferred shall be paid to the county, city, or town concerned by the vendor, transferor, executor, or administrator: (i) upon the sale of the real estate; (ii) upon a nonqualified transfer<\/span> of the real estate; or (iii) from the estate of the decedent within one year after the death of the last qualified owner<\/span> thereof. Such deferred real estate taxes shall be paid without penalty<\/span>, except that any ordinance<\/span> establishing a combined program of exemptions and deferrals, or deferrals only, may provide for interest not to exceed eight percent per year on any amount so deferred, and such taxes and interest, if applicable, shall constitute a lien<\/span> upon the said real estate as if it had been assessed without regard to the deferral permitted by this article. Any such lien<\/span> shall, to the extent that it exceeds in the aggregate 10 percent of the price for which such real estate may be sold, be inferior to all other liens<\/span> of record. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFERRAL PROGRAMS; TAXES TO BE LIEN ON PROPERTY (\u00a7 58.1-3216)\n\nA. For purposes of this section:\n\t\t\t“Nonqualified transfer” means a transfer in ownership of the real\nestate by gift or otherwise not for bona fide consideration, other than (i) a\ntransfer by the qualified owner to a spouse, including without limitation a\ntransfer creating a tenancy for life or joint lives; (ii) a transfer by the\nqualified owner or the qualified owner and his spouse to a revocable inter vivos\ntrust over which the qualified owner, or the qualified owner and his spouse,\nhold the power of revocation; or (iii) a transfer to an irrevocable trust under\nwhich a qualified owner alone or in conjunction with his spouse possesses a life\nestate or an estate for joint lives, or enjoys a continuing right of use or\nsupport.\n\t\t\t“Qualified owner” means the owner of the real property who\nqualifies for a tax deferral by county, city, or town ordinance.\n\nB. In the event of a deferral of real estate taxes granted by ordinance, the\naccumulated amount of taxes deferred shall be paid to the county, city, or town\nconcerned by the vendor, transferor, executor, or administrator: (i) upon the\nsale of the real estate; (ii) upon a nonqualified transfer of the real estate;\nor (iii) from the estate of the decedent within one year after the death of the\nlast qualified owner thereof. Such deferred real estate taxes shall be paid\nwithout penalty, except that any ordinance establishing a combined program of\nexemptions and deferrals, or deferrals only, may provide for interest not to\nexceed eight percent per year on any amount so deferred, and such taxes and\ninterest, if applicable, shall constitute a lien upon the said real estate as if\nit had been assessed without regard to the deferral permitted by this article.\nAny such lien shall, to the extent that it exceeds in the aggregate 10 percent\nof the price for which such real estate may be sold, be inferior to all other\nliens of record.\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; 2018, c. 291.","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}}