{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3219.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3219.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3219.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3219.html"}],"law_id":61516,"edition_id":1,"section_id":61516,"structure_id":15036,"section_number":"58.1-3219","catch_line":"Deferral of portion of real estate tax increases","history":"1990, cc. 858, 871.","full_text":"Any county, city, or town may adopt, by ordinance, a deferral program for real estate taxes, in such amount as the ordinance may prescribe, subject to the limitations and conditions of this article. The local governing body shall adopt, by ordinance, the terms and conditions of the program and whether the deferral program shall apply only to real estate owned by and occupied as the sole dwelling of the taxpayer or whether the program shall apply to all property.","order_by":null,"text":{"0":{"id":224657,"text":"Any county, city, or town may adopt, by ordinance, a deferral program for real estate taxes, in such amount as the ordinance may prescribe, subject to the limitations and conditions of this article. The local governing body shall adopt, by ordinance, the terms and conditions of the program and whether the deferral program shall apply only to real estate owned by and occupied as the sole dwelling of the taxpayer or whether the program shall apply to all property.","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}],"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3219\/","history_text":"<p>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":[{"id":65191,"section_number":"58.1-3341","catch_line":"Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits","order_by":null,"url":"\/58.1-3341\/"},{"id":72311,"section_number":"58.1-3940","catch_line":"Limitation on collection of local taxes","order_by":null,"url":"\/58.1-3940\/"}],"refers_to":false,"permalink":{"id":257141,"object_type":"law","relational_id":61516,"identifier":"58.1-3219","token":"58.1\/III\/32\/2.1\/58.1-3219","url":"\/58.1-3219\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3219\/","token":"58.1\/III\/32\/2.1\/58.1-3219","dublin_core":{"Title":"Deferral of portion of real estate tax increases","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3219","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any county, city, or town may adopt, by <span class=\"dictionary\">ordinance<\/span>, a deferral program for real estate taxes, in such amount as the <span class=\"dictionary\">ordinance<\/span> may prescribe, subject to the limitations and conditions of this article. The local governing body shall adopt, by <span class=\"dictionary\">ordinance<\/span>, the terms and conditions of the program and whether the deferral program shall apply only to real estate owned by and occupied as the sole dwelling of the <span class=\"dictionary\">taxpayer<\/span> or whether the program shall apply to all property.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDEFERRAL OF PORTION OF REAL ESTATE TAX INCREASES (\u00a7 58.1-3219)\n\nAny county, city, or town may adopt, by ordinance, a deferral program for real\nestate taxes, in such amount as the ordinance may prescribe, subject to the\nlimitations and conditions of this article. The local governing body shall\nadopt, by ordinance, the terms and conditions of the program and whether the\ndeferral program shall apply only to real estate owned by and occupied as the\nsole dwelling of the taxpayer or whether the program shall apply to all\nproperty.\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}}