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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>60432</law_id><section_number>58.1-3217</section_number><catch_line>Permanently and totally disabled defined</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>21-118.4</reference><reference>28.2-302.10</reference><reference>28.2-302.5</reference><reference>29.1-302.1</reference><reference>29.1-302.2</reference><reference>29.1-309.1</reference><reference>29.1-528.2</reference><reference>58.1-3210</reference><reference>58.1-3213</reference><reference>58.1-3916.02</reference></referred_to_by><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>For purposes of this article, the term &#x201C;permanently and totally disabled&#x201D; shall mean unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment or deformity which can be expected to result in death or can be expected to last for the duration of such person&#x2019;s life.</p></section></text><history>Code 1950, &#xA7; 58-760.1; 1971, Ex. Sess., c. 169; 1972, cc. 315, 616; 1973, c. 496; 1974, c. 427; 1976, c. 543; 1977, cc. 48, 453, 456; 1978, cc. 774, 776, 777, 780, 788, 790; 1979, cc. 543, 544, 545, 563; 1980, cc. 656, 666, 673; 1981, c. 434; 1982, cc. 123, 457; 1984, cc. 267, 675.</history><metadata></metadata></law>
