Limitations

Va. Code Ann. § 58.1-3219.3
in effect
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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. 1990, cc. 858, 871.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-3219.3/Fetched: 10/16/2026