The following acts are continued in effect as amended from time to time:
1. Chapter 261 of the Acts of Assembly of 1936, approved March 25, 1936, as amended by Chapter 64 of the Acts of Assembly of 1938, approved March 4, 1938, Chapter 234 of the Acts of Assembly of 1942, approved March 14, 1942, Chapter 422 of the Acts of Assembly of 1950, Chapter 339 of the Acts of Assembly of 1958, and Chapter 1036 of the Acts of Assembly of 2003, authorizing provision for the annual general reassessment of real estate and the election of assessors in cities of more than 175,000; transferring to the assessors in such cities the duties in regard to the assessment of real estate formerly devolved upon the commissioners of the revenue; repealing all provisions of law relating to the equalization of real estate assessments insofar as they applied to such cities; and relating to other connected matters.
2. Chapter 29 of the Acts of Assembly of 1947, approved January 29, 1947, authorizing provision for the annual general reassessment of real estate, the appointment of assessors, and the appointment of boards of review, in cities of not less than 125,000 nor more than 190,000; conferring on such boards of review the powers exercised by boards of equalization; and relating to other connected matters.
3. Chapter 211 of the Acts of Assembly of 1944, amended by Chapter 167 of the Acts of Assembly of 1946 (Repealed by Acts of Assembly of 1952, Chapter 636).
4. Chapter 65 of the Acts of Assembly of 1944, approved February 26, 1944, as amended by Chapter 80 of the Acts of Assembly of 1954, and Chapter 624 of the Acts of Assembly of 1968, authorizing, in cities of not less than 40,000 nor more than 50,000, provision for the general reassessment of real estate and equalization of assessments every one, two, three or four years, and the appointment of assessors to perform these duties; conferring on the assessors certain duties formerly imposed upon commissioners of the revenue; and relating to other connected matters.
5. Chapter 17 of the Acts of Assembly of 1947, approved January 29, 1947, as amended by Chapter 29 of the Acts of Assembly of 1952, Ex. Sess., authorizing, in cities having a population of not less than 30,000 nor more than 31,000, provision for the annual general reassessment of real estate and equalization of assessments, and the appointment of assessors to perform these duties; conferring on the assessors certain duties formerly imposed upon commissioners of the revenue; and relating to other connected matters.
6. Chapter 146 of the Acts of Assembly of 1942, approved March 9, 1942, authorizing, in any city adjoining a county having a density of more than 1,000 per square mile, provision for the annual general reassessment of real estate and equalization of assessments, and the appointment of assessors to perform these duties; conferring on the assessors certain duties formerly imposed upon commissioners of the revenue; and relating to other connected matters.
7. Chapter 189 of the Acts of Assembly of 1946, approved March 15, 1946, as amended by Chapter 325 of the Acts of Assembly of 1950, authorizing, in any county adjoining a county having a population density of 1,000 or more per square mile, provision for the annual general reassessment of real estate and equalization of assessments, and the appointment of assessors to perform these duties; conferring on the assessors certain duties formerly imposed upon commissioners of the revenue; and relating to other connected matters.
8. Chapter 237 of the Acts of Assembly of 1942, amended by Chapter 44 of the Acts of Assembly of 1946 and Chapter 59 of the Acts of Assembly of 1948.
9. Chapter 345 of the Acts of Assembly of 1942, approved March 31, 1942, authorizing, in any county adjoining a city of more than 190,000, and any county with an area of less than 70 square miles of highland, provision for the annual general reassessment of real estate and the equalization of assessments, and the appointment of assessors to perform such duties; conferring upon the assessors certain duties imposed by general law on commissioners of the revenue; and relating to other connected matters.
10. Chapter 237 of the Acts of Assembly of 1946, approved March 25, 1946, authorizing, in counties having an area of more than 135 square miles but less than 152 square miles, and a population of more than 4,000 but less than 8,000, provision for boards for the annual general reassessment of real estate and equalization of assessments; conferring on the assessors certain duties imposed by general law upon commissioners of the revenue; and relating to other connected matters.
11. Chapter 85 of the Acts of Assembly of 1948, approved March 3, 1948, codified in Michie Supplement 1948 as Tax Code § 348b, as amended by Chapter 266 of the Acts of Assembly of 1952, providing, in counties of not more than 30,000 adjoining cities of not less than 100,000 and not more than 150,000, for continuing boards of assessors to meet annually and perform the duties imposed upon boards of assessors of real estate assessments by general law, and relating to other connected matters, is incorporated in this Code by this reference.
Code 1950, § 58-769; 1984, c. 675; 2003, c. 1036; 2011, c. 851.
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