{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3506.4.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3506.4.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3506.4.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3506.4.html"}],"law_id":81787,"edition_id":1,"section_id":81787,"structure_id":14767,"section_number":"58.1-3506.4","catch_line":"Local restrictions and conditions; model ordinance","history":"1991, c. 646.","full_text":"Notwithstanding the provisions of subdivisions 1, 2, and 3 of \u00a7 58.1-3506.2, the governing body of a county, city or town may by ordinance specify lower income and financial worth figures. The governing body also may prescribe by ordinance for a maximum amount of tax relief hereunder based on the assessed value of the motor vehicle or a formula which takes into account the income and financial worth levels of the individual seeking the benefit of the preferential tax rate. The Department of Taxation shall develop a model ordinance to assist local governments with the implementation and enforcement of this article.","order_by":null,"text":{"0":{"id":293057,"text":"Notwithstanding the provisions of subdivisions 1, 2, and 3 of \u00a7 58.1-3506.2, the governing body of a county, city or town may by ordinance specify lower income and financial worth figures. The governing body also may prescribe by ordinance for a maximum amount of tax relief hereunder based on the assessed value of the motor vehicle or a formula which takes into account the income and financial worth levels of the individual seeking the benefit of the preferential tax rate. The Department of Taxation shall develop a model ordinance to assist local governments with the implementation and enforcement of this article.","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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3506.4\/","history_text":"<p>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.<\/p>","references":false,"refers_to":[{"id":57656,"section_number":"58.1-3506.2","catch_line":"Restrictions and conditions","order_by":null,"url":"\/58.1-3506.2\/"}],"permalink":{"id":257779,"object_type":"law","relational_id":81787,"identifier":"58.1-3506.4","token":"58.1\/III\/35\/1.01\/58.1-3506.4","url":"\/58.1-3506.4\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3506.4\/","token":"58.1\/III\/35\/1.01\/58.1-3506.4","dublin_core":{"Title":"Local restrictions and conditions; model ordinance","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3506.4","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Notwithstanding the provisions of subdivisions 1, 2, and 3 of \u00a7&nbsp;<a class=\"law\" title=\"Restrictions and conditions\" href=\"\/58.1-3506.2\/\">58.1-3506.2<\/a>, the governing body of a county, city or town may by <span class=\"dictionary\">ordinance<\/span> specify lower income and financial worth figures. The governing body also may prescribe by <span class=\"dictionary\">ordinance<\/span> for a maximum amount of tax relief hereunder based on the assessed value of the motor vehicle or a formula which takes into account the income and financial worth levels of the individual seeking the benefit of the preferential tax rate. The <span class=\"dictionary\">Department<\/span> of Taxation shall develop a model <span class=\"dictionary\">ordinance<\/span> to assist local governments with the implementation and enforcement of this article.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nLOCAL RESTRICTIONS AND CONDITIONS; MODEL ORDINANCE (\u00a7 58.1-3506.4)\n\nNotwithstanding the provisions of subdivisions 1, 2, and 3 of \u00a7 58.1-3506.2,\nthe governing body of a county, city or town may by ordinance specify lower\nincome and financial worth figures. The governing body also may prescribe by\nordinance for a maximum amount of tax relief hereunder based on the assessed\nvalue of the motor vehicle or a formula which takes into account the income and\nfinancial worth levels of the individual seeking the benefit of the preferential\ntax rate. The Department of Taxation shall develop a model ordinance to assist\nlocal governments with the implementation and enforcement of this article.\n\nHISTORY: 1991, c. 646.","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}}