{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3506.6.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3506.6.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3506.6.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3506.6.html"}],"law_id":87255,"edition_id":1,"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","history":"1991, c. 646; 2004, Sp. Sess. I, c. 1; 2020, c. 900; 2023, cc. 148, 149.","full_text":"The treasurer of any county, city, or town shall enclose written notice, in each tangible personal property tax bill, of the terms and conditions of any local tangible personal property tax relief program established in the jurisdiction pursuant to \u00a7 58.1-3506.1. The treasurer shall also employ any other reasonable means necessary to notify residents of the county, city, or town about the terms and conditions of the tangible personal property tax relief program for elderly individuals and individuals with disabilities who reside in the county, city, or town.","order_by":null,"text":{"0":{"id":312436,"text":"The treasurer of any county, city, or town shall enclose written notice, in each tangible personal property tax bill, of the terms and conditions of any local tangible personal property tax relief program established in the jurisdiction pursuant to \u00a7 58.1-3506.1. The treasurer shall also employ any other reasonable means necessary to notify residents of the county, city, or town about the terms and conditions of the tangible personal property tax relief program for elderly individuals and individuals with disabilities who reside in the county, city, or town.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3506.6\/","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":false,"refers_to":[{"id":63059,"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","order_by":null,"url":"\/58.1-3506.1\/"}],"permalink":{"id":257787,"object_type":"law","relational_id":87255,"identifier":"58.1-3506.6","token":"58.1\/III\/35\/1.01\/58.1-3506.6","url":"\/58.1-3506.6\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3506.6\/","token":"58.1\/III\/35\/1.01\/58.1-3506.6","dublin_core":{"Title":"Notice of local tangible personal property tax relief program for elderly individuals and individuals with disabilities","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3506.6","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The treasurer of any county, city, or town shall enclose written notice, in each tangible personal property tax bill, of the terms and conditions of any local tangible personal property tax relief program established in the jurisdiction<\/span> pursuant to \u00a7 58.1-3506.1<\/a>. The treasurer shall also employ any other reasonable means necessary to notify residents<\/span> of the county, city, or town about the terms and conditions of the tangible personal property tax relief program for elderly individuals and individuals with disabilities who reside in the county, city, or town.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nNOTICE OF LOCAL TANGIBLE PERSONAL PROPERTY TAX RELIEF PROGRAM FOR ELDERLY\nINDIVIDUALS AND INDIVIDUALS WITH DISABILITIES (\u00a7 58.1-3506.6)\n\nThe treasurer of any county, city, or town shall enclose written notice, in each\ntangible personal property tax bill, of the terms and conditions of any local\ntangible personal property tax relief program established in the jurisdiction\npursuant to \u00a7 58.1-3506.1. The treasurer shall also employ any other reasonable\nmeans necessary to notify residents of the county, city, or town about the terms\nand conditions of the tangible personal property tax relief program for elderly\nindividuals and individuals with disabilities who reside in the county, city, or\ntown.\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}}