{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3506.5.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3506.5.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3506.5.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3506.5.html"}],"law_id":78845,"edition_id":1,"section_id":78845,"structure_id":14767,"section_number":"58.1-3506.5","catch_line":"Application","history":"1991, c. 646.","full_text":"A\n\nThe person applying under this article shall file annually with the commissioner of the revenue of the county, city or town assessing officer, or such other officer as may be designated by the governing body, on forms to be supplied by the county, city or town concerned, an affidavit setting forth that the total combined net worth, including equitable interests and the combined income from all sources, of the persons specified in § 58.1-3506.2 does not exceed the limits prescribed in such ordinance.B\n\nIn lieu of the annual affidavit filing requirement, a county, city or town may prescribe by ordinance for the filing of the affidavit on a three-year cycle with an annual certification by the taxpayer that no information contained on the last preceding affidavit filed has changed to violate the limitations and conditions provided herein.C\n\nNotwithstanding the provisions of subsections A, B, and E of this section, any county, city or town may, by local ordinance, prescribe (i) the content of the affidavit described in subsection A, subject to the requirements established in § 58.1-3506.2, and (ii) the frequency with which an affidavit, or certification as described in subsection B of this section must be filed, and may include a procedure for late filing of affidavits.D\n\nIf such person is under sixty-five years of age, the form shall have attached thereto a certification by the Social Security Administration, the Department of Veterans Affairs or the Railroad Retirement Board or, if such person is not eligible for certification by any of these agencies, a sworn affidavit by two medical doctors who are either licensed to practice medicine in the Commonwealth or are military officers on active duty who practice medicine with the United States Armed Forces, to the effect that the person is permanently and totally disabled, as defined in § 58.1-3506.3. The affidavit of at least one of the doctors shall be based upon a physical examination of the person by the doctor. The affidavit of one of the doctors may be based upon medical information contained in the records of the Civil Service Commission which is relevant to the standards for determining permanent and total disability as defined in § 58.1-3506.3.E\n\nSuch affidavit or certification shall be filed after January 1 of each year, but before April 1, or such later date as may be fixed by ordinance. Such ordinance may include a procedure for late filing by first-time applicants or for hardship cases.F\n\nThe commissioner of the revenue or town assessing officer, or another officer designated by the governing body of the county, city or town, shall also make any other reasonably necessary inquiry of persons applying under this article, requiring answers under oath, to determine qualifications as specified herein, including qualification as permanently and totally disabled as defined in § 58.1-3506.3, or as specified by county, city or town ordinance. The local governing body may, in addition, require the production of certified tax returns to establish the income or financial worth of any applicant for tax relief.","order_by":null,"text":{"0":{"id":282421,"text":"The person applying under this article shall file annually with the commissioner of the revenue of the county, city or town assessing officer, or such other officer as may be designated by the governing body, on forms to be supplied by the county, city or town concerned, an affidavit setting forth that the total combined net worth, including equitable interests and the combined income from all sources, of the persons specified in § 58.1-3506.2 does not exceed the limits prescribed in such ordinance.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":282422,"text":"In lieu of the annual affidavit filing requirement, a county, city or town may prescribe by ordinance for the filing of the affidavit on a three-year cycle with an annual certification by the taxpayer that no information contained on the last preceding affidavit filed has changed to violate the limitations and conditions provided herein.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":282423,"text":"Notwithstanding the provisions of subsections A, B, and E of this section, any county, city or town may, by local ordinance, prescribe (i) the content of the affidavit described in subsection A, subject to the requirements established in § 58.1-3506.2, and (ii) the frequency with which an affidavit, or certification as described in subsection B of this section must be filed, and may include a procedure for late filing of affidavits.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":282424,"text":"If such person is under sixty-five years of age, the form shall have attached thereto a certification by the Social Security Administration, the Department of Veterans Affairs or the Railroad Retirement Board or, if such person is not eligible for certification by any of these agencies, a sworn affidavit by two medical doctors who are either licensed to practice medicine in the Commonwealth or are military officers on active duty who practice medicine with the United States Armed Forces, to the effect that the person is permanently and totally disabled, as defined in § 58.1-3506.3. The affidavit of at least one of the doctors shall be based upon a physical examination of the person by the doctor. The affidavit of one of the doctors may be based upon medical information contained in the records of the Civil Service Commission which is relevant to the standards for determining permanent and total disability as defined in § 58.1-3506.3.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":282425,"text":"Such affidavit or certification shall be filed after January 1 of each year, but before April 1, or such later date as may be fixed by ordinance. Such ordinance may include a procedure for late filing by first-time applicants or for hardship cases.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":282426,"text":"The commissioner of the revenue or town assessing officer, or another officer designated by the governing body of the county, city or town, shall also make any other reasonably necessary inquiry of persons applying under this article, requiring answers under oath, to determine qualifications as specified herein, including qualification as permanently and totally disabled as defined in § 58.1-3506.3, or as specified by county, city or town ordinance. The local governing body may, in addition, require the production of certified tax returns to establish the income or financial worth of any applicant for tax relief.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3506.5\/","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.<\/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\/"},{"id":83412,"section_number":"58.1-3506.3","catch_line":"Permanently and totally disabled defined","order_by":null,"url":"\/58.1-3506.3\/"}],"permalink":{"id":257783,"object_type":"law","relational_id":78845,"identifier":"58.1-3506.5","token":"58.1\/III\/35\/1.01\/58.1-3506.5","url":"\/58.1-3506.5\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3506.5\/","token":"58.1\/III\/35\/1.01\/58.1-3506.5","dublin_core":{"Title":"Application","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3506.5","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The person applying under this article shall file annually with the commissioner of the revenue of the county, city or town assessing officer, or such other officer as may be designated by the governing body, on forms to be supplied by the county, city or town concerned, an affidavit<\/span> setting forth that the total combined net worth, including equitable<\/span> interests and the combined income from all sources, of the persons specified in § 58.1-3506.2<\/a> does not exceed the limits prescribed in such ordinance<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In lieu of the annual affidavit<\/span> filing requirement, a county, city or town may prescribe by ordinance<\/span> for the filing of the affidavit<\/span> on a three-year cycle with an annual certification by the taxpayer<\/span> that no information contained on the last preceding affidavit<\/span> filed has changed to violate the limitations and conditions provided herein. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Notwithstanding the provisions of subsections A, B, and E of this section, any county, city or town may, by local ordinance<\/span>, prescribe (i) the content of the affidavit<\/span> described in subsection A, subject to the requirements established in § 58.1-3506.2<\/a>, and (ii) the frequency with which an affidavit<\/span>, or certification as described in subsection B of this section must be filed, and may include a procedure for late filing of affidavits<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> If such person is under sixty-five years of age, the form shall have attached thereto a certification by the Social Security Administration, the Department<\/span> of Veterans Affairs or the Railroad Retirement Board or, if such person is not eligible for certification by any of these agencies, a sworn affidavit<\/span> by two medical doctors who are either licensed to practice medicine in the Commonwealth or are military officers on active duty who practice medicine with the United States Armed Forces, to the effect that the person is permanently and totally disabled, as defined in § 58.1-3506.3<\/a>. The affidavit<\/span> of at least one of the doctors shall be based upon a physical examination of the person by the doctor. The affidavit<\/span> of one of the doctors may be based upon medical information contained in the records of the Civil Service Commission which is relevant to the standards for determining permanent and total disability as defined in § 58.1-3506.3<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Such affidavit<\/span> or certification shall be filed after January 1 of each year, but before April 1, or such later date as may be fixed by ordinance<\/span>. Such ordinance<\/span> may include a procedure for late filing by first-time applicants or for hardship cases. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> The commissioner of the revenue or town assessing officer, or another officer designated by the governing body of the county, city or town, shall also make any other reasonably necessary inquiry of persons applying under this article, requiring answers under oath<\/span>, to determine qualifications as specified herein, including qualification as permanently and totally disabled as defined in § 58.1-3506.3<\/a>, or as specified by county, city or town ordinance<\/span>. The local governing body may, in addition, require the production of certified tax returns to establish the income or financial worth of any applicant for tax relief. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPLICATION (\u00a7 58.1-3506.5)\n\nA. The person applying under this article shall file annually with the\ncommissioner of the revenue of the county, city or town assessing officer, or\nsuch other officer as may be designated by the governing body, on forms to be\nsupplied by the county, city or town concerned, an affidavit setting forth that\nthe total combined net worth, including equitable interests and the combined\nincome from all sources, of the persons specified in § 58.1-3506.2 does not\nexceed the limits prescribed in such ordinance.\n\nB. In lieu of the annual affidavit filing requirement, a county, city or town\nmay prescribe by ordinance for the filing of the affidavit on a three-year cycle\nwith an annual certification by the taxpayer that no information contained on\nthe last preceding affidavit filed has changed to violate the limitations and\nconditions provided herein.\n\nC. Notwithstanding the provisions of subsections A, B, and E of this section,\nany county, city or town may, by local ordinance, prescribe (i) the content of\nthe affidavit described in subsection A, subject to the requirements established\nin § 58.1-3506.2, and (ii) the frequency with which an affidavit, or\ncertification as described in subsection B of this section must be filed, and\nmay include a procedure for late filing of affidavits.\n\nD. If such person is under sixty-five years of age, the form shall have attached\nthereto a certification by the Social Security Administration, the Department of\nVeterans Affairs or the Railroad Retirement Board or, if such person is not\neligible for certification by any of these agencies, a sworn affidavit by two\nmedical doctors who are either licensed to practice medicine in the Commonwealth\nor are military officers on active duty who practice medicine with the United\nStates Armed Forces, to the effect that the person is permanently and totally\ndisabled, as defined in § 58.1-3506.3. The affidavit of at least one of the\ndoctors shall be based upon a physical examination of the person by the doctor.\nThe affidavit of one of the doctors may be based upon medical information\ncontained in the records of the Civil Service Commission which is relevant to\nthe standards for determining permanent and total disability as defined in\n§ 58.1-3506.3.\n\nE. Such affidavit or certification shall be filed after January 1 of each year,\nbut before April 1, or such later date as may be fixed by ordinance. Such\nordinance may include a procedure for late filing by first-time applicants or\nfor hardship cases.\n\nF. The commissioner of the revenue or town assessing officer, or another officer\ndesignated by the governing body of the county, city or town, shall also make\nany other reasonably necessary inquiry of persons applying under this article,\nrequiring answers under oath, to determine qualifications as specified herein,\nincluding qualification as permanently and totally disabled as defined in §\n58.1-3506.3, or as specified by county, city or town ordinance. The local\ngoverning body may, in addition, require the production of certified tax returns\nto establish the income or financial worth of any applicant for tax relief.\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}}