{"data":{"id":"us-va/va.-code-58.1-3506.4","jurisdiction":"us-va","citation":"Va. Code § 58.1-3506.4","heading":"Local restrictions and conditions; model ordinance","body":"Notwithstanding the provisions of subdivisions 1, 2, and 3 of § 58.1-3506.2, the governing body of a county, city or town may by ordinance specify lower income and financial worth figures. The governing body also may prescribe by ordinance for a maximum amount of tax relief hereunder based on the assessed value of the motor vehicle or a formula which takes into account the income and financial worth levels of the individual seeking the benefit of the preferential tax rate. The Department of Taxation shall develop a model ordinance to assist local governments with the implementation and enforcement of this article.1991, c. 646.","path":["Title 58.1. TAXATION","Subtitle III. LOCAL TAXES","Chapter 35. TANGIBLE PERSONAL PROPERTY, MACHINERY AND TOOLS AND MERCHANTS' CAPITAL","Article 1.01. ALTERNATIVE TAX RATES FOR ELDERLY AND HANDICAPPED"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3506.4/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"2a24d630d0802ed200d4c209fc2f96a33d090939c267c8ec510292dc9dd7b7b7","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3506.3","next":"us-va/va.-code-58.1-3506.5"},"notice":"GroundRules: Original legal text. Not legal advice."}