Va. Code § 58.1-3219.3: Limitations

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.1990, cc. 858, 871.