                                 CODE OF VIRGINIA

POOR DEBTOR&#8217;S EXEMPTION; EXEMPT ARTICLES ENUMERATED (§ 34-26)

In addition to the exemptions provided in Chapter 2 (§ 34-4 et seq.), every
householder shall be entitled to hold exempt from creditor process the following
enumerated items:

1. The family Bible.
			1a. Wedding and engagement rings.

2. Family portraits and family heirlooms not to exceed $5,000 in value.

3. (i) A lot in a burial ground and (ii) any preneed funeral contract not to
exceed $5,000.

4. All wearing apparel of the householder not to exceed $1,000 in value.
			4a. All household furnishings including, but not limited to, beds, dressers,
floor coverings, stoves, refrigerators, washing machines, dryers, sewing
machines, pots and pans for cooking, plates, and eating utensils, not to exceed
$5,000 in value.
			4b. Firearms, not to exceed a total of $3,000 in value.

5. All animals owned as pets, such as cats, dogs, birds, squirrels, rabbits, and
other pets not kept or raised for sale or profit.

6. Medically prescribed health aids.

7. Tools, books, instruments, implements, equipment, and machines, including
motor vehicles, vessels, and aircraft, which are necessary for use in the course
of the householder&#8217;s occupation or trade not exceeding $10,000 in value,
except that a perfected security interest on such personal property shall have
priority over the claim of exemption under this section. A motor vehicle,
vessel, or aircraft used to commute to and from a place of occupation or trade
and not otherwise necessary for use in the course of such occupation or trade
shall not be exempt under this subdivision. &#8220;Occupation,&#8221; as used in
this subdivision, includes enrollment in any public or private elementary,
secondary, or career and technical education school or institution of higher
education.

8. Motor vehicles, not held as exempt under subdivision 7, owned by the
householder, not to exceed a total of $10,000 in value, except that a perfected
security interest on a motor vehicle shall have priority over the claim of
exemption under this subdivision.

9. Those portions of a tax refund or governmental payment attributable to the
Child Tax Credit or Additional Child Tax Credit pursuant to &#xA7; 24 of the
Internal Revenue Code of 1986, as amended, or the Earned Income Credit pursuant
to &#xA7; 32 of the Internal Revenue Code of 1986, as amended.

10. Unpaid spousal or child support.
			The value of an item claimed as exempt under this section shall be the fair
market value of the item less any prior security interest.
			The monetary limits, where provided, are applicable to the total value of
property claimed as exempt under that subdivision.
			The purchase of an item claimed as exempt under this section with nonexempt
property in contemplation of bankruptcy or creditor process shall not be deemed
to be in fraud of creditors.
			No officer or other person shall levy or distrain upon, or attach, such
articles, or otherwise seek to subject such articles to any lien or process. It
shall not be required that a householder designate any property exempt under
this section in a deed in order to secure such exemption.
			On April 1, 2027, and at each three-year interval ending on April 1
thereafter, each monetary limit in effect under this section immediately before
such April 1 shall be adjusted to reflect the change in the Consumer Price Index
for all urban consumers (CPI-U), as published by the Bureau of Labor Statistics
of the U.S. Department of Labor, for the most recent three-year period ending
immediately before January 1 preceding such April 1, and rounded to the nearest
$25, the dollar amount that represents such change. Adjustments made in this
section shall not apply with respect to bankruptcy cases commenced before April
1, 2027.

HISTORY: Code 1919, § 6552; 1934, p. 371; 1936, p. 322; 1956, c. 637; 1970, c.
428; 1975, c. 466; 1976, c. 150; 1977, cc. 253, 496; 1990, c. 942; 1992, c. 644;
1993, c. 150; 2001, c. 483; 2002, c. 88; 2011, cc. 761, 835; 2015, c. 686; 2024,
c. 656.