Virginia § 58.1-3219.3 Limitations

Virginia Statutes

§ 58.1-3219.3 — Limitations

Virginia § 58.1-3219.3

JurisdictionVirginia

Title 58.1TAXATION

Subtitle IIILOCAL TAXES

Ch. 32REAL PROPERTY TAX

Art. 2.1LOCAL DEFERRAL OF REAL ESTATE TAX

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Bluebook

Va. Code Ann. § 58.1-3219.3 (2026).

Text

The deferral program provided under this article shall not apply to the following:

1.Real estate which participates in the real estate tax relief or deferral program for the elderly or permanently or totally disabled pursuant to Article 2 (§ 58.1-3210 et seq.) of Chapter 32 of this title;

2.Persons who are delinquent on any portion of real estate taxes for which deferral is sought;

3.Real estate assessed on the basis of use value pursuant to Article 4 (§ 58.1-3230 et seq.) of Chapter 32 of this title.

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The deferral program provided under this article shall not apply to the following:

1. Real estate which participates in the real estate tax relief or deferral program for the elderly or permanently or totally disabled pursuant to Article 2 (§ 58.1-3210 et seq.) of Chapter 32 of this title;

2. Persons who are delinquent on any portion of real estate taxes for which deferral is sought;

3. Real estate assessed on the basis of use value pursuant to Article 4 (§ 58.1-3230 et seq.) of Chapter 32 of this title.