Source: https://vacode.org/58.1-3210/
Timestamp: 2019-06-20 13:09:27
Document Index: 762434289

Matched Legal Cases: ['§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 15', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58']

Exemption or deferral of taxes on property of certain elderly and handicapped persons (§ 58.1-3210)—Virginia Decoded - Virginia Decoded
Next →58.1-3211 Repealed
2 Exemptions For Elderly And Handicapped
§ 58.1-3210 Exemption or deferral of taxes on property of . . .
§ 58.1-3210
Exemption or deferral of taxes on property of certain elderly and handicapped persons
B. For purposes of this section, “eligible person” 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 “eligible person” does not include any interest held under a leasehold or term of years.
C. For purposes of this article, any reference to real estate shall include manufactured homes.
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.
If you’re reading this for anything important, you should double-check its accuracy—read § 58.1-3210 on the official Code of Virginia website.
§ 15.2-5137 Water and sewer connections; exceptions
§ 58.1-3212 Local restrictions and exemptions
§ 58.1-3213 Application for exemption
§ 58.1-3213.1 Notice of local real estate tax exemption or deferral program for the elderly and handicapped
§ 58.1-3215 Effective date; change in circumstances
§ 58.1-3219.5 Exemption from taxes on property for disabled veterans
§ 58.1-3219.9 Exemption from taxes on property of surviving spouses of members of the armed forces killed in action
§ 58.1-3341 Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits
§ 58.1-3916.02 Certain counties, cities and towns may provide billing alternatives
§ 58.1-3940 Limitation on collection of local taxes