{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3219.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3219.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3219.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3219.1.html"}],"law_id":72081,"edition_id":1,"section_id":72081,"structure_id":15036,"section_number":"58.1-3219.1","catch_line":"Conditions of deferral; payment of deferred amounts","history":"1990, cc. 858, 871; 1991, cc. 316, 331; 2005, cc. 502, 561.","full_text":"The deferral program provided in this article shall allow the taxpayer the option of deferring all or any portion of the real estate tax that exceeds 105 percent of the real estate tax on such property owned by the taxpayer in the previous tax year. The governing body may adopt a higher minimum percentage increase figure.\n\t\tThe deferred amount shall be subject to interest computed at a rate established by the governing body, not to exceed the rate established pursuant to \u00a7 6621 of the Internal Revenue Code. The accumulated amount of taxes deferred and interest shall be paid to the county, city, or town by the owner upon the sale or transfer of the property, or from the estate of the decedent within one year after the death of the owner. If the real estate is owned jointly and all such owners applied and qualified for the deferral program established by ordinance, the death of one of the joint owners shall not disqualify the survivor or survivors from participating in the deferral program. All accumulated deferred taxes and interest shall be paid within one year of the date of death of the last qualifying owner. The accumulated amount of tax deferred and interest shall constitute a lien upon the real estate.","order_by":null,"text":{"0":{"id":259724,"text":"The deferral program provided in this article shall allow the taxpayer the option of deferring all or any portion of the real estate tax that exceeds 105 percent of the real estate tax on such property owned by the taxpayer in the previous tax year. The governing body may adopt a higher minimum percentage increase figure.\n\t\tThe deferred amount shall be subject to interest computed at a rate established by the governing body, not to exceed the rate established pursuant to \u00a7 6621 of the Internal Revenue Code. The accumulated amount of taxes deferred and interest shall be paid to the county, city, or town by the owner upon the sale or transfer of the property, or from the estate of the decedent within one year after the death of the owner. If the real estate is owned jointly and all such owners applied and qualified for the deferral program established by ordinance, the death of one of the joint owners shall not disqualify the survivor or survivors from participating in the deferral program. All accumulated deferred taxes and interest shall be paid within one year of the date of death of the last qualifying owner. The accumulated amount of tax deferred and interest shall constitute a lien upon the real estate.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15036,"edition_id":1,"name":"Local Deferral of Real Estate Tax","identifier":"2.1","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:51:40","date_modified":"2026-06-26 03:51:40","permalink":{"id":257139,"object_type":"structure","relational_id":15036,"identifier":"2.1","token":"58.1\/III\/32\/2.1","url":"\/58.1\/III\/32\/2.1\/","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":61516,"structure_id":15036,"section_number":"58.1-3219","catch_line":"Deferral of portion of real estate tax increases","url":"\/58.1-3219\/","token":"58.1\/III\/32\/2.1\/58.1-3219","metadata":false},{"id":72081,"structure_id":15036,"section_number":"58.1-3219.1","catch_line":"Conditions of deferral; payment of deferred amounts","url":"\/58.1-3219.1\/","token":"58.1\/III\/32\/2.1\/58.1-3219.1","metadata":false},{"id":57327,"structure_id":15036,"section_number":"58.1-3219.2","catch_line":"Repealed","url":"\/58.1-3219.2\/","token":"58.1\/III\/32\/2.1\/58.1-3219.2","metadata":false},{"id":79776,"structure_id":15036,"section_number":"58.1-3219.3","catch_line":"Limitations","url":"\/58.1-3219.3\/","token":"58.1\/III\/32\/2.1\/58.1-3219.3","metadata":false}],"previous_section":{"id":61516,"structure_id":15036,"section_number":"58.1-3219","catch_line":"Deferral of portion of real estate tax increases","url":"\/58.1-3219\/","token":"58.1\/III\/32\/2.1\/58.1-3219","metadata":false},"next_section":{"id":57327,"structure_id":15036,"section_number":"58.1-3219.2","catch_line":"Repealed","url":"\/58.1-3219.2\/","token":"58.1\/III\/32\/2.1\/58.1-3219.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3219.1\/","history_text":"

This law was first created in 1990. The record of its establishment is cataloged in chapters 858 and 871 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 1990 \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 1991, chapters 316 and 331; in 2005, chapters 502<\/a> and 561<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":257145,"object_type":"law","relational_id":72081,"identifier":"58.1-3219.1","token":"58.1\/III\/32\/2.1\/58.1-3219.1","url":"\/58.1-3219.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3219.1\/","token":"58.1\/III\/32\/2.1\/58.1-3219.1","dublin_core":{"Title":"Conditions of deferral; payment of deferred amounts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3219.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The deferral program provided in this article shall allow the taxpayer<\/span> the option of deferring all or any portion of the real estate tax that exceeds 105 percent of the real estate tax on such property owned by the taxpayer<\/span> in the previous tax year. The governing body may adopt a higher minimum percentage increase figure.\n\t\tThe deferred amount shall be subject to interest computed at a rate established by the governing body, not to exceed the rate established pursuant to \u00a7 6621 of the Internal Revenue Code. The accumulated amount of taxes deferred and interest shall be paid to the county, city, or town by the owner upon the sale or transfer of the property, or from the estate of the decedent within one year after the death of the owner. If the real estate is owned jointly and all such owners applied and qualified for the deferral program established by ordinance<\/span>, the death of one of the joint owners shall not disqualify the survivor or survivors from participating in the deferral program. All accumulated deferred taxes and interest shall be paid within one year of the date of death of the last qualifying owner. The accumulated amount of tax deferred and interest shall constitute a lien<\/span> upon the real estate.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCONDITIONS OF DEFERRAL; PAYMENT OF DEFERRED AMOUNTS (\u00a7 58.1-3219.1)\n\nThe deferral program provided in this article shall allow the taxpayer the\noption of deferring all or any portion of the real estate tax that exceeds 105\npercent of the real estate tax on such property owned by the taxpayer in the\nprevious tax year. The governing body may adopt a higher minimum percentage\nincrease figure.\n\t\tThe deferred amount shall be subject to interest computed at a rate\nestablished by the governing body, not to exceed the rate established pursuant\nto \u00a7 6621 of the Internal Revenue Code. The accumulated amount of taxes\ndeferred and interest shall be paid to the county, city, or town by the owner\nupon the sale or transfer of the property, or from the estate of the decedent\nwithin one year after the death of the owner. If the real estate is owned\njointly and all such owners applied and qualified for the deferral program\nestablished by ordinance, the death of one of the joint owners shall not\ndisqualify the survivor or survivors from participating in the deferral program.\nAll accumulated deferred taxes and interest shall be paid within one year of the\ndate of death of the last qualifying owner. The accumulated amount of tax\ndeferred and interest shall constitute a lien upon the real estate.\n\nHISTORY: 1990, cc. 858, 871; 1991, cc. 316, 331; 2005, cc. 502, 561.","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}}