{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3219.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3219.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3219.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3219.3.html"}],"law_id":79776,"edition_id":1,"section_id":79776,"structure_id":15036,"section_number":"58.1-3219.3","catch_line":"Limitations","history":"1990, cc. 858, 871.","full_text":"The deferral program provided under this article shall not apply to the following:\n\n1\n\nReal estate which participates in the real estate tax relief or deferral program for the elderly or permanently or totally disabled pursuant to Article 2 (§ 58.1-3210 et seq.) of Chapter 32 of this title;2\n\nPersons who are delinquent on any portion of real estate taxes for which deferral is sought;3\n\nReal estate assessed on the basis of use value pursuant to Article 4 (§ 58.1-3230 et seq.) of Chapter 32 of this title.","order_by":null,"text":{"0":{"id":285838,"text":"The deferral program provided under this article shall not apply to the following:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":285839,"text":"Real estate which participates in the real estate tax relief or deferral program for the elderly or permanently or totally disabled pursuant to Article 2 (§ 58.1-3210 et seq.) of Chapter 32 of this title;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":285840,"text":"Persons who are delinquent on any portion of real estate taxes for which deferral is sought;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":285841,"text":"Real estate assessed on the basis of use value pursuant to Article 4 (§ 58.1-3230 et seq.) of Chapter 32 of this title.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2"}},"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":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\/58.1-3219.3\/","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.<\/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":54425,"section_number":"58.1-3230","catch_line":"Special classifications of real estate established and defined","order_by":null,"url":"\/58.1-3230\/"}],"permalink":{"id":257153,"object_type":"law","relational_id":79776,"identifier":"58.1-3219.3","token":"58.1\/III\/32\/2.1\/58.1-3219.3","url":"\/58.1-3219.3\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3219.3\/","token":"58.1\/III\/32\/2.1\/58.1-3219.3","dublin_core":{"Title":"Limitations","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3219.3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The deferral program provided under this article shall not apply to the following:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Real estate which participates in the real estate tax relief or deferral program for the elderly or permanently or totally disabled pursuant to Article 2 (§ 58.1-3210<\/a> et seq.) of Chapter 32 of this title; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Persons who are delinquent on any portion of real estate taxes for which deferral is sought; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Real estate assessed on the basis of use value pursuant to Article 4 (§ 58.1-3230<\/a> et seq.) of Chapter 32 of this title. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLIMITATIONS (\u00a7 58.1-3219.3)\n\nThe deferral program provided under this article shall not apply to the\nfollowing:\n\n1. Real estate which participates in the real estate tax relief or deferral\nprogram for the elderly or permanently or totally disabled pursuant to Article 2\n(§ 58.1-3210 et seq.) of Chapter 32 of this title;\n\n2. Persons who are delinquent on any portion of real estate taxes for which\ndeferral is sought;\n\n3. Real estate assessed on the basis of use value pursuant to Article 4 (§\n58.1-3230 et seq.) of Chapter 32 of this title.\n\nHISTORY: 1990, cc. 858, 871.","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}}