<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>87255</law_id><section_number>58.1-3506.6</section_number><catch_line>Notice of local tangible personal property tax relief 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="35">Tangible Personal Property, Machinery and Tools and Merchants' Capital</unit><unit label="article" level="4" order_by="1" identifier="1.01">Alternative Tax Rates for Elderly and Handicapped</unit></structure><text>
						<section><p>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 <span class="dictionary">jurisdiction</span> pursuant to &#xA7;&#xA0;<a class="law" title="Other classification for taxation of certain tangible personal property owned by certain elderly individuals and individuals with disabilities" href="/58.1-3506.1/">58.1-3506.1</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 tangible personal property tax relief program for elderly individuals and individuals with disabilities who reside in the county, city, or town.</p></section></text><history>1991, c. 646; 2004, Sp. Sess. I, c. 1; 2020, c. 900; 2023, cc. 148, 149.</history><metadata></metadata></law>
