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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>64624</law_id><section_number>58.1-3213.1</section_number><catch_line>Notice of local real estate tax exemption or deferral program for elderly individuals and individuals with disabilities</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="32">Real Property Tax</unit><unit label="article" level="4" order_by="1" identifier="2">Exemptions for Elderly Individuals and Individuals with Disabilities</unit></structure><text>
						<section><p>The treasurer of any county, city, or town shall enclose written notice, in each real estate tax bill, of the terms and conditions of any local real estate tax exemption or deferral program established in the <span class="dictionary">jurisdiction</span> pursuant to &#xA7;&#xA0;<a class="law" title="Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities" href="/58.1-3210/">58.1-3210</a>. Such information may also be included in the notice of change in assessment required to be sent pursuant to &#xA7;&#xA0;<a class="law" title="Notice of change in assessment" href="/58.1-3330/">58.1-3330</a>. The treasurer shall also employ any other reasonable means necessary to notify <span class="dictionary">residents</span> of the county, city, or town about the terms and conditions of the real estate tax exemption or deferral program for elderly individuals and individuals with disabilities who reside in the county, city, or town, including posting the program information on the county, city, or town website in a clear and conspicuous manner.</p></section></text><history>1989, c. 568; 2023, cc. 148, 149; 2025, cc. 522, 536.</history><metadata></metadata></law>
