                                 CODE OF VIRGINIA

EXEMPTION OR DEFERRAL OF TAXES ON PROPERTY OF CERTAIN ELDERLY INDIVIDUALS AND
INDIVIDUALS WITH DISABILITIES (§ 58.1-3210)

A. The governing body of any locality may, by ordinance, provide for the
exemption from, deferral of, or a combination program of exemptions from and
deferrals of taxation of real estate and manufactured homes as defined in &#xA7;
36-85.3, or any portion thereof, and upon such conditions and in such amount as
the ordinance may prescribe. Such real estate shall be owned by, and be occupied
as the sole dwelling of anyone at least 65 years of age or if provided in the
ordinance, anyone found to be permanently and totally disabled as defined in
&#xA7; 58.1-3217. Such ordinance may provide for the exemption from or deferral
of that portion of the tax which represents the increase in tax liability since
the year such taxpayer reached the age of 65 or became disabled, or the year
such ordinance became effective, whichever is later. A dwelling jointly held by
married individuals, with no other joint owners, may qualify if either spouse is
65 or over or is permanently and totally disabled, and the proration of the
exemption or deferral under &#xA7; 58.1-3211.1 shall not apply for such
dwelling.

B. For purposes of this section, &#8220;eligible person&#8221; means a person
who is at least age 65 or, if provided in the ordinance pursuant to subsection
A, permanently and totally disabled. Under subsection A, real property owned and
occupied as the sole dwelling of an eligible person includes real property (i)
held by the eligible person alone or in conjunction with his spouse as tenant or
tenants for life or joint lives, (ii) held in a revocable inter vivos trust over
which the eligible person or the eligible person and his spouse hold the power
of revocation, or (iii) held in an irrevocable trust under which an eligible
person alone or in conjunction with his spouse possesses a life estate or an
estate for joint lives or enjoys a continuing right of use or support. The term
&#8220;eligible person&#8221; does not include any interest held under a
leasehold or term of years.

C. For purposes of this article, any reference to:
			&#8220;Dwelling&#8221;  includes an improvement to real estate exempt
pursuant to this article and the land upon which such improvement is situated so
long as the improvement is used principally for other than a business purpose
and is used to house or cover any motor vehicle classified pursuant to
subdivisions A 3 through 10 of &#xA7; 58.1-3503; household goods classified
pursuant to subdivision A 14 of &#xA7; 58.1-3503; or household goods exempted
from personal property tax pursuant to &#xA7; 58.1-3504.
			&#8220;Real estate&#8221;  includes manufactured homes.

HISTORY: Code 1950, § 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; 1993, c. 911; 2007, c.
357; 2014, c. 767; 2019, cc. 736, 737; 2020, c. 900; 2023, cc. 148, 149.