CODE OF VIRGINIA

POOR DEBTOR’S EXEMPTION; EXEMPT ARTICLES ENUMERATED (§ 34-26)

In addition to the exemptions provided in Chapter 2 (§ 34-4 et seq.), every
householder shall be entitled to hold exempt from creditor process the following
enumerated items:

   1.  The family Bible.

   1a.  Wedding and engagement rings.

   2.  Family portraits and family heirlooms not to exceed $ 5,000 in value.

   3.  (i) A lot in a burial ground, and (ii) any preneed funeral contract not to
   exceed $ 5,000.

   4.  All wearing apparel of the householder not to exceed $ 1,000 in value.

   4a.  All household furnishings including, but not limited to, beds, dressers,
   floor coverings, stoves, refrigerators, washing machines, dryers, sewing
   machines, pots and pans for cooking, plates, and eating utensils, not to
   exceed $ 5,000 in value.

   4b.  Firearms, not to exceed a total of $ 3,000 in value.

   5.  All animals owned as pets, such as cats, dogs, birds, squirrels, rabbits
   and other pets not kept or raised for sale or profit.

   6.  Medically prescribed health aids.

   7.  Tools, books, instruments, implements, equipment, and machines, including
   motor vehicles, vessels, and aircraft, which are necessary for use in the
   course of the householder’s occupation or trade not exceeding $ 10,000
   in value, except that a perfected security interest on such personal property
   shall have priority over the claim of exemption under this section. A motor
   vehicle, vessel or aircraft used to commute to and from a place of occupation
   or trade and not otherwise necessary for use in the course of such occupation
   or trade shall not be exempt under this subdivision. “Occupation,”
   as used in this subdivision, includes enrollment in any public or private
   elementary, secondary, or career and technical education school or institution
   of higher education.

   8.  Motor vehicles, not held as exempt under subdivision 7, owned by the
   householder, not to exceed a total of $ 6,000 in value, except that a
   perfected security interest on a motor vehicle shall have priority over the
   claim of exemption under this subdivision.

   9.  Those portions of a tax refund or governmental payment attributable to the
   Child Tax Credit or Additional Child Tax Credit pursuant to § 24 of the
   Internal Revenue Code of 1986, as amended, or the Earned Income Credit
   pursuant to § 32 of the Internal Revenue Code of 1986, as amended.

   10.  Unpaid spousal or child support.

The value of an item claimed as exempt under this section shall be the fair
market value of the item less any prior security interest.The monetary limits,
where provided, are applicable to the total value of property claimed as exempt
under that subdivision.The purchase of an item claimed as exempt under this
section with nonexempt property in contemplation of bankruptcy or creditor
process shall not be deemed to be in fraud of creditors.No officer or other
person shall levy or distrain upon, or attach, such articles, or otherwise seek
to subject such articles to any lien or process. It shall not be required that a
householder designate any property exempt under this section in a deed in order
to secure such exemption.

HISTORY: Code 1919, § 6552; 1934, p. 371; 1936, p. 322; 1956, c. 637; 1970, c.
428; 1975, c. 466; 1976, c. 150; 1977, cc. 253, 496; 1990, c. 942; 1992, c. 644;
1993, c. 150; 2001, c. 483; 2002, c. 88; 2011, cc. 761, 835; 2015, c. 686.