Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3219
Deferral of portion of real estate tax increases
Official textlaw.lis.virginia.gov
Any county, city, or town may adopt, by ordinance, a deferral program for real estate taxes, in such amount as the ordinance may prescribe, subject to the limitations and conditions of this article. The local governing body shall adopt, by ordinance, the terms and conditions of the program and whether the deferral program shall apply only to real estate owned by and occupied as the sole dwelling of the taxpayer or whether the program shall apply to all property.
Source: view the official text
Nearby sections (25 sections)
- 58.1-3205 · Assessment of real property where interest less than fee is…
- 58.1-3210 · Exemption or deferral of taxes on property of certain…
- 58.1-3211 · Repealed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…
- 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- 58.1-3218 · Repealed
- 58.1-3219 · Deferral of portion of real estate tax increases
- 58.1-3219.1 · Conditions of deferral; payment of deferred amounts
- 58.1-3219.10 · Application for exemption
- 58.1-3219.11 · Commissioner of the Department of Veterans Services;…
- 58.1-3219.12 · Absence from residence
- 58.1-3219.13 · Definitions
- 58.1-3219.14 · Exemption from taxes on property of surviving spouses of…
- 58.1-3219.15 · Application for exemption
- 58.1-3219.16 · Absence from residence
- 58.1-3219.2 · Repealed
- 58.1-3219.3 · Limitations
- 58.1-3219.4 · Partial exemption for structures in redevelopment or…
- 58.1-3219.5 · Exemption from taxes on property for disabled veterans