{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3506.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3506.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3506.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3506.1.html"}],"law_id":63059,"edition_id":1,"section_id":63059,"structure_id":14767,"section_number":"58.1-3506.1","catch_line":"Other classification for taxation of certain tangible personal property owned by certain elderly individuals and individuals with disabilities","history":"1991, c. 646; 2004, Sp. Sess. I, c. 1; 2020, c. 900; 2023, cc. 148, 149.","full_text":"The governing body of any locality may, by ordinance, levy a tax on one motor vehicle owned and used primarily by or for anyone at least 65 years of age or anyone found to be permanently and totally disabled, as defined in \u00a7 58.1-3506.3, at a different rate from the tax levied on other tangible personal property, upon such conditions as the ordinance may prescribe. Such rate shall not exceed the tangible personal property tax on the general class of tangible personal property. For purposes of this article, the term motor vehicle shall include only automobiles and pickup trucks. Any such motor vehicle owned by married individuals may qualify if either spouse is 65 or over or if either spouse is permanently and totally disabled. Notwithstanding any other provision of this section or article, for any automobile or pickup truck that is (i) a qualifying vehicle, as such term is defined in \u00a7 58.1-3523, and (ii) assessed for tangible personal property taxes by a county, city, or town receiving a payment from the Commonwealth under Chapter 35.1 (\u00a7 58.1-3523 et seq.) for providing tangible personal property tax relief, the rate of tax levied pursuant to this article shall not exceed the rates of tax and rates of assessment required under such chapter.","order_by":null,"text":{"0":{"id":229987,"text":"The governing body of any locality may, by ordinance, levy a tax on one motor vehicle owned and used primarily by or for anyone at least 65 years of age or anyone found to be permanently and totally disabled, as defined in \u00a7 58.1-3506.3, at a different rate from the tax levied on other tangible personal property, upon such conditions as the ordinance may prescribe. Such rate shall not exceed the tangible personal property tax on the general class of tangible personal property. For purposes of this article, the term motor vehicle shall include only automobiles and pickup trucks. Any such motor vehicle owned by married individuals may qualify if either spouse is 65 or over or if either spouse is permanently and totally disabled. Notwithstanding any other provision of this section or article, for any automobile or pickup truck that is (i) a qualifying vehicle, as such term is defined in \u00a7 58.1-3523, and (ii) assessed for tangible personal property taxes by a county, city, or town receiving a payment from the Commonwealth under Chapter 35.1 (\u00a7 58.1-3523 et seq.) for providing tangible personal property tax relief, the rate of tax levied pursuant to this article shall not exceed the rates of tax and rates of assessment required under such chapter.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14767,"edition_id":1,"name":"Alternative Tax Rates for Elderly and Handicapped","identifier":"1.01","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 03:49:48","date_modified":"2026-06-26 03:49:48","permalink":{"id":257765,"object_type":"structure","relational_id":14767,"identifier":"1.01","token":"58.1\/III\/35\/1.01","url":"\/58.1\/III\/35\/1.01\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14766,"edition_id":1,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:49:48","date_modified":"2026-06-26 03:49:48","permalink":{"id":257733,"object_type":"structure","relational_id":14766,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","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":63059,"structure_id":14767,"section_number":"58.1-3506.1","catch_line":"Other classification for taxation of certain tangible personal property owned by certain elderly individuals and individuals with disabilities","url":"\/58.1-3506.1\/","token":"58.1\/III\/35\/1.01\/58.1-3506.1","metadata":false},{"id":57656,"structure_id":14767,"section_number":"58.1-3506.2","catch_line":"Restrictions and conditions","url":"\/58.1-3506.2\/","token":"58.1\/III\/35\/1.01\/58.1-3506.2","metadata":false},{"id":83412,"structure_id":14767,"section_number":"58.1-3506.3","catch_line":"Permanently and totally disabled defined","url":"\/58.1-3506.3\/","token":"58.1\/III\/35\/1.01\/58.1-3506.3","metadata":false},{"id":81787,"structure_id":14767,"section_number":"58.1-3506.4","catch_line":"Local restrictions and conditions; model ordinance","url":"\/58.1-3506.4\/","token":"58.1\/III\/35\/1.01\/58.1-3506.4","metadata":false},{"id":78845,"structure_id":14767,"section_number":"58.1-3506.5","catch_line":"Application","url":"\/58.1-3506.5\/","token":"58.1\/III\/35\/1.01\/58.1-3506.5","metadata":false},{"id":87255,"structure_id":14767,"section_number":"58.1-3506.6","catch_line":"Notice of local tangible personal property tax relief program for elderly individuals and individuals with disabilities","url":"\/58.1-3506.6\/","token":"58.1\/III\/35\/1.01\/58.1-3506.6","metadata":false},{"id":76292,"structure_id":14767,"section_number":"58.1-3506.7","catch_line":"Effective date; change in circumstances","url":"\/58.1-3506.7\/","token":"58.1\/III\/35\/1.01\/58.1-3506.7","metadata":false},{"id":56530,"structure_id":14767,"section_number":"58.1-3506.8","catch_line":"Repealed","url":"\/58.1-3506.8\/","token":"58.1\/III\/35\/1.01\/58.1-3506.8","metadata":false}],"next_section":{"id":57656,"structure_id":14767,"section_number":"58.1-3506.2","catch_line":"Restrictions and conditions","url":"\/58.1-3506.2\/","token":"58.1\/III\/35\/1.01\/58.1-3506.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3506.1\/","history_text":"

This law was first created in 1991. The record of its establishment is cataloged in chapter 646 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 1991 \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 2020, chapter 900<\/a>; in 2023, chapters 148<\/a> and 149<\/a>.<\/p>","references":[{"id":87255,"section_number":"58.1-3506.6","catch_line":"Notice of local tangible personal property tax relief program for elderly individuals and individuals with disabilities","order_by":null,"url":"\/58.1-3506.6\/"},{"id":76292,"section_number":"58.1-3506.7","catch_line":"Effective date; change in circumstances","order_by":null,"url":"\/58.1-3506.7\/"}],"refers_to":[{"id":83412,"section_number":"58.1-3506.3","catch_line":"Permanently and totally disabled defined","order_by":null,"url":"\/58.1-3506.3\/"},{"id":58763,"section_number":"58.1-3523","catch_line":"Definitions","order_by":null,"url":"\/58.1-3523\/"}],"permalink":{"id":257767,"object_type":"law","relational_id":63059,"identifier":"58.1-3506.1","token":"58.1\/III\/35\/1.01\/58.1-3506.1","url":"\/58.1-3506.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3506.1\/","token":"58.1\/III\/35\/1.01\/58.1-3506.1","dublin_core":{"Title":"Other classification for taxation of certain tangible personal property owned by certain elderly individuals and individuals with disabilities","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3506.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The governing body of any locality may, by ordinance<\/span>, levy<\/span> a tax on one motor vehicle owned and used primarily by or for anyone at least 65 years of age or anyone found to be permanently and totally disabled, as defined in \u00a7 58.1-3506.3<\/a>, at a different rate from the tax levied on other tangible personal property, upon such conditions as the ordinance<\/span> may prescribe. Such rate shall not exceed the tangible personal property tax on the general class of tangible personal property. For purposes of this article, the term motor vehicle shall include only automobiles and pickup trucks. Any such motor vehicle owned by married individuals may qualify if either spouse is 65 or over or if either spouse is permanently and totally disabled. Notwithstanding any other provision of this section or article, for any automobile or pickup truck that is (i) a qualifying vehicle, as such term is defined in \u00a7 58.1-3523<\/a>, and (ii) assessed for tangible personal property taxes by a county, city, or town receiving a payment from the Commonwealth under Chapter 35.1 (\u00a7 58.1-3523<\/a> et seq.) for providing tangible personal property tax relief, the rate of tax levied pursuant to this article shall not exceed the rates of tax and rates of assessment required under such chapter.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nOTHER CLASSIFICATION FOR TAXATION OF CERTAIN TANGIBLE PERSONAL PROPERTY OWNED BY\nCERTAIN ELDERLY INDIVIDUALS AND INDIVIDUALS WITH DISABILITIES (\u00a7 58.1-3506.1)\n\nThe governing body of any locality may, by ordinance, levy a tax on one motor\nvehicle owned and used primarily by or for anyone at least 65 years of age or\nanyone found to be permanently and totally disabled, as defined in \u00a7\n58.1-3506.3, at a different rate from the tax levied on other tangible personal\nproperty, upon such conditions as the ordinance may prescribe. Such rate shall\nnot exceed the tangible personal property tax on the general class of tangible\npersonal property. For purposes of this article, the term motor vehicle shall\ninclude only automobiles and pickup trucks. Any such motor vehicle owned by\nmarried individuals may qualify if either spouse is 65 or over or if either\nspouse is permanently and totally disabled. Notwithstanding any other provision\nof this section or article, for any automobile or pickup truck that is (i) a\nqualifying vehicle, as such term is defined in \u00a7 58.1-3523, and (ii) assessed\nfor tangible personal property taxes by a county, city, or town receiving a\npayment from the Commonwealth under Chapter 35.1 (\u00a7 58.1-3523 et seq.) for\nproviding tangible personal property tax relief, the rate of tax levied pursuant\nto this article shall not exceed the rates of tax and rates of assessment\nrequired under such chapter.\n\nHISTORY: 1991, c. 646; 2004, Sp. Sess. I, c. 1; 2020, c. 900; 2023, cc. 148,\n149.","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}}