The 1977 General Assembly amended VA Code § 58.1-3210, the section allowing localities to provide real estate tax relief for elderly taxpayers by:
(A) Allowing real estate tax relief to be provided to persons who are permanently and totally disabled;
(B) Prohibiting the exclusion from real estate tax relief of otherwise eligible persons due to extended stays in hospitals, nursing homes and the like; and
(C) Allowing the total combined income limitation to be raised to $11,000 with the exemption or deferral to be reduced by the amount total combined income exceeds $10,000.
(1996 Code, § 148-32)