{"data":{"id":"us-va/va.-code-58.1-3219.3","jurisdiction":"us-va","citation":"Va. Code § 58.1-3219.3","heading":"Limitations","body":"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.","path":["Title 58.1. TAXATION","Subtitle III. LOCAL TAXES","Chapter 32. REAL PROPERTY TAX","Article 2.1. LOCAL DEFERRAL OF REAL ESTATE TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3219.3/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"1bacac4090aba8dc9691bed4b51d27468391cadaf3a86d6fc51b85898d1dd70a","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3219.2","next":"us-va/va.-code-58.1-3219.4"},"notice":"GroundRules: Original legal text. Not legal advice."}