Exemptions for Elderly Individuals and Individuals with Disabilities

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Article 2 of the Code of Virginia, titled “Exemptions for Elderly Individuals and Individuals with Disabilities.” It is part of Chapter 32 “Real Property Tax”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”. It contains 11 laws.

It’s comprised of the following 11 sections.

§ 58.1-3210	Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities
§ 58.1-3211	Repealed
§ 58.1-3211.1	Prorated tax exemption or deferral of tax
§ 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 elderly individuals and individuals with disabilities
§ 58.1-3214	Absence from residence
§ 58.1-3215	Effective date; change in circumstances
§ 58.1-3216	Deferral programs; taxes to be lien on property
§ 58.1-3217	Permanently and totally disabled defined
§ 58.1-3218	Repealed