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2005 SESSION
SB 851 Real estate tax; deferral for certain elderly and handicapped persons.
Introduced by: Ken T. Cuccinelli, II | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Restrictions and exemptions on deferral of taxes for certain elderly and handicapped persons; disability benefits. Allows a locality to exclude up to $5,000 of permanent or temporary disability benefits of an owner when determining eligibility for its tax deferral programs.
SUMMARY AS INTRODUCED:
Exemption from property taxes; disabled persons. Increases from $10,000 to $15,000 the amount of income of a disabled person that a local government may exclude when determining eligibility for real estate tax exemptions or deferrals.