Va. Code » Title 51.1. Pensions, Benefits, and Retirement » Chapter 8. Local Retirement Systems » Article 1. General Provisions
Virginia Code

Va. Code Ann. § 51.1-802 (2026)

Assets of retirement systems; exemption from taxation; execution and assignment

✓ current as of May 2026
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The assets of any retirement system established pursuant to this article, or by a city or town charter, are hereby exempted from any state, county, or municipal tax. The assets of a retirement system, retirement allowances, and other benefits accrued or accruing to any person under the provisions of this chapter, or under any city or town charter, shall not be subject to execution, attachment, garnishment, or any other process except for administrative actions pursuant to Chapter 19 (§ 63.2-1900 et seq.) of Title 63.2 or any court process to enforce a child or child and spousal support obligation, nor shall any assignment thereof be enforceable in any court. However, retirement benefits and assets created under this title which are deemed to be marital property pursuant to Chapter 6 (§ 20-89.1 et seq.) of Title 20 may be divided or transferred by the court by direct assignment to a spouse or former spouse pursuant to § 20-107.3.

Code 1919, § 3035; 1932, p. 752; 1942, p. 178; 1944, p. 54; 1945, p. 74; 1946, p. 61; Code 1950, § 51-112; 1952, cc. 59, 587; 1959, Ex. Sess., c. 58; 1960, c. 404; 1968, c. 60; 1980, c. 135; 1989, Sp. Sess., c. 3; 1990, c. 832; 1991, c. 433; 1992, c. 716.

Notes of Decisions
Cited in 1 case, 2002–2002 · leading case: Felix-Aranibar v. Felix, 59 Va. Cir. 357 (2002).
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Felix-Aranibar v. Felix, 59 Va. Cir. 357 (2002). · cites it 3× “” Va. Code § 51.1-802. Moreover, Virginia courts have consistently held that pensions are in fact property.”
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