58.1-3210 - Exemption or deferral of taxes on property of certain elderly and handicapped persons. - Virginia Statutes

§ 58.1-3210. Exemption or deferral of taxes on property of certain elderlyand handicapped persons.

A. The governing body of any county, city or town may, by ordinance, providefor the exemption from, deferral of, or a combination program of exemptionsfrom and deferrals of taxation of real estate and manufactured homes asdefined in § 36-85.3, or any portion thereof, and upon such conditions and insuch amount as the ordinance may prescribe. Such real estate shall be ownedby, and be occupied as the sole dwelling of anyone at least 65 years of ageor if provided in the ordinance, anyone found to be permanently and totallydisabled as defined in § 58.1-3217. Such ordinance may provide for theexemption from or deferral of that portion of the tax which represents theincrease in tax liability since the year such taxpayer reached the age of 65or became disabled, or the year such ordinance became effective, whichever islater. A dwelling jointly held by a husband and wife, with no other jointowners, may qualify if either spouse is 65 or over or is permanently andtotally disabled, and the proration of the exemption or deferral under §58.1-3211.1 shall not apply for such dwelling.

B. For purposes of this article, any reference to real estate shall includemanufactured 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.)