Repealed by Acts 2022, c. 294, cl. 2.
Structure Code of Virginia
Chapter 32 - Real Property Tax
§ 58.1-3200. Real estate subject to local taxation; taxable real estate defined; leaseholds
§ 58.1-3201. What real estate to be taxed; amount of assessment; public service corporation property
§ 58.1-3202. Taxation of certain multi-unit real estate
§ 58.1-3203. Taxation of certain leasehold interests; concessions
§ 58.1-3210. Exemption or deferral of taxes on property of certain elderly and handicapped persons
§ 58.1-3211.1. Prorated tax exemption or deferral of tax
§ 58.1-3212. Local restrictions and exemptions
§ 58.1-3213. Application for exemption
§ 58.1-3214. Absence from residence
§ 58.1-3215. Effective date; change in circumstances
§ 58.1-3216. Deferral programs; taxes to be lien on property
§ 58.1-3217. Permanently and totally disabled defined
§ 58.1-3219. Deferral of portion of real estate tax increases
§ 58.1-3219.1. Conditions of deferral; payment of deferred amounts
§ 58.1-3219.5. Exemption from taxes on property for disabled veterans
§ 58.1-3219.6. Application for exemption
§ 58.1-3219.7. Commissioner of the Department of Veterans Services; rules and regulations; appeal
§ 58.1-3219.8. Absence from residence
§ 58.1-3219.10. Application for exemption
§ 58.1-3219.11. Commissioner of the Department of Veterans Services; rules and regulations
§ 58.1-3219.12. Absence from residence
§ 58.1-3219.15. Application for exemption
§ 58.1-3219.16. Absence from residence
§ 58.1-3221.1. Classification of land and improvements for tax purposes
§ 58.1-3221.2. Classification of certain energy-efficient buildings for tax purposes
§ 58.1-3221.5. Classification of certain historical buildings for tax purposes
§ 58.1-3221.6. Classification of blighted and derelict properties in certain localities
§ 58.1-3222. Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings
§ 58.1-3223. Taxation of life tenant's interest when remainder held by United States
§ 58.1-3224. Apportionment of city taxes when part of real estate becomes separately owned
§ 58.1-3225. Apportionment of taxes, etc., on partition
§ 58.1-3226. Procedure for such apportionment
§ 58.1-3226.1. Release of lien on portion of real estate upon payment of taxes
§ 58.1-3227. Proration of delinquent taxes after purchase of part of tract
§ 58.1-3228. Release of delinquent tax lien to facilitate a conveyance of real property
§ 58.1-3228.1. Partial exemption from real property taxes for flood mitigation efforts
§ 58.1-3228.2. Classification of real property owned by certain surviving spouses for tax purposes
§ 58.1-3230. Special classifications of real estate established and defined
§ 58.1-3235. Removal of parcels from program if taxes delinquent
§ 58.1-3236. Valuation of real estate under ordinance
§ 58.1-3237. Change in use or zoning of real estate assessed under ordinance; roll-back taxes
§ 58.1-3238. Failure to report change in use; misstatements in applications
§ 58.1-3242. Taking of real estate assessed under ordinance by right of eminent domain
§ 58.1-3242.1. Forest Sustainability Fund
§ 58.1-3243. Application of other provisions of Title 58.1
§ 58.1-3244. Article not in conflict with requirements for preparation and use of true values
§ 58.1-3245.1. Blighted areas constitute public danger
§ 58.1-3245.2. Tax increment financing
§ 58.1-3245.4. Issuance of obligations for project costs
§ 58.1-3245.4:1. No annual debt limits for certain cities
§ 58.1-3245.5. Dissolving the Tax Increment Financing Fund
§ 58.1-3245.7. Promotion of development of local enterprise zones
§ 58.1-3245.8. Adoption of local enterprise zone development taxation program
§ 58.1-3245.10. Use of funds deposited in the Local Enterprise Zone Development Fund
§ 58.1-3245.11. Dissolving the Local Enterprise Zone Development Fund
§ 58.1-3245.12. Local enterprise zone program for technology, defense, or green development zones
§ 58.1-3250. General reassessment in cities
§ 58.1-3251. Annual assessment and reassessment in cities having not more than 30,000 population
§ 58.1-3253. Biennial general reassessments; annual or biennial assessment
§ 58.1-3254. Reassessment by direction of governing body
§ 58.1-3255. General reassessment every four years not required in certain counties
§ 58.1-3256. Reassessment in towns; appeals of assessments
§ 58.1-3257. Completion of work; extensions
§ 58.1-3258.2. Grounds for denial or revocation of certification
§ 58.1-3259. Failure of county or city to comply with law on general reassessment of real estate
§ 58.1-3261. Annual assessment of real estate in certain other cities and counties
§ 58.1-3270. Annual or biennial assessment and equalization by commissioner of revenue
§ 58.1-3272. How assessments made by board or assessor
§ 58.1-3274. Establishment of department of real estate assessment; joint departments
§ 58.1-3275. By whom reassessment made in cities and counties
§ 58.1-3276. Qualifications of assessors and appraisers; removal and appointment of substitute
§ 58.1-3277. Forms for general reassessment of real estate in counties, cities and towns
§ 58.1-3278. Department to render assistance
§ 58.1-3280. Assessment of values
§ 58.1-3281. When commissioner of the revenue to ascertain ownership of real estate; tax year
§ 58.1-3282. When land and improvements owned separately; how assessed
§ 58.1-3283. Assessment of airspace owned separately from subjacent land surface
§ 58.1-3284.1. Assessment of lots and open spaces in certain planned development subdivisions
§ 58.1-3284.2. Reassessment of residential property containing defective drywall
§ 58.1-3284.3. Wetlands to be specially and separately assessed
§ 58.1-3285. Assessment and reassessment of lots when subdivided or rezoned
§ 58.1-3286. Mineral lands to be specially and separately assessed; severance tax
§ 58.1-3287. Mineral lands and minerals to be included in general reassessment of real estate
§ 58.1-3288. Assessment in name of "unknown owner."
§ 58.1-3290. How land divided among several owners to be assessed
§ 58.1-3291. Valuation of repairs, additions and new buildings
§ 58.1-3293. Building, etc., when damaged or destroyed, value to be reduced
§ 58.1-3295. Assessment of real property; affordable housing
§ 58.1-3295.1. Assessment of real property; residential rental apartments
§ 58.1-3295.3. Assessment of real property; data centers
§ 58.1-3301. Form of land book
§ 58.1-3302. What the table of town or city lots to contain
§ 58.1-3304. Lists of judgments for partition or recovery of lands and of lands devised
§ 58.1-3305. Penalty on clerks for failure to deliver such lists
§ 58.1-3306. Librarian of Virginia to furnish abstracts of grants
§ 58.1-3308. Commissioner to enter lands appearing on abstracts and assess their value
§ 58.1-3311. Land book not to be altered after delivery to local treasurer
§ 58.1-3312. Changes to be noted in land book by commissioner in making it out
§ 58.1-3313. Commissioners to correct mistakes in their land books
§ 58.1-3314. Transfer and entry fees
§ 58.1-3315. Collection of fees
§ 58.1-3320. Taxes to be extended on basis of assessment
§ 58.1-3321. Effect on rate when assessment results in tax increase; public hearings; referendum
§ 58.1-3330. Notice of change in assessment
§ 58.1-3331. Public disclosure of certain assessment records
§ 58.1-3332. Property appraisal cards or sheets
§ 58.1-3342. Assessment upon owner's death; liability of personalty for tax
§ 58.1-3343. Effect of lien on certain real estate jointly owned
§ 58.1-3344. Taxes a lien on fee simple estate, not merely on interest of owner
§ 58.1-3345. Tax liens on timber in certain counties
§ 58.1-3350. Review of assessment
§ 58.1-3351. How assessed value changed; improvements; correction by court or board of equalization
§ 58.1-3352. When lands in one place are assessed in another; how error corrected
§ 58.1-3353. Assessment not invalid unless rights prejudiced by error
§ 58.1-3354. Change when easement acquired
§ 58.1-3360.2. Proration by court; effect on interest and penalties
§ 58.1-3361. Clerk to furnish lists of such lands
§ 58.1-3362. Refund of taxes paid; effect on penalties and interest
§ 58.1-3363. Recovery of taxes paid while contesting condemnation
§ 58.1-3371. Appointment in counties with county executive or county manager form of government
§ 58.1-3373. Permanent board of equalization
§ 58.1-3373.1. City may elect to provide for board of equalization
§ 58.1-3374. Qualifications of members; vacancies
§ 58.1-3375. Compensation of members
§ 58.1-3376. Organization and assistants; legal assistance
§ 58.1-3377. Use of land books
§ 58.1-3378. Sittings; notices thereof
§ 58.1-3379. Hearing complaints and equalizing assessments
§ 58.1-3380. Taxpayer or local authorities may apply for equalization
§ 58.1-3381. Action of board; notice required before increase made
§ 58.1-3383. Omitted real estate and duplicate assessments
§ 58.1-3384. Minutes and copies of orders
§ 58.1-3385. Commissioner to make changes ordered; when order exonerates taxpayer
§ 58.1-3386. Power of boards to send for persons and papers