                                 CODE OF VIRGINIA

NOTICE OF LOCAL REAL ESTATE TAX EXEMPTION OR DEFERRAL PROGRAM FOR ELDERLY
INDIVIDUALS AND INDIVIDUALS WITH DISABILITIES (§ 58.1-3213.1)

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 jurisdiction pursuant to §
58.1-3210. Such information may also be included in the notice of change in
assessment required to be sent pursuant to § 58.1-3330. The treasurer shall
also employ any other reasonable means necessary to notify residents 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.

HISTORY: 1989, c. 568; 2023, cc. 148, 149; 2025, cc. 522, 536.