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§ 58.1-3200. Real estate subject to local taxation; taxable real estate defined; leaseholds - All taxable real estate, having been segregated for and made...
§ 58.1-3201. What real estate to be taxed; amount of assessment; public service corporation property - All real estate, except that exempted by law, shall be...
§ 58.1-3202. Taxation of certain multi-unit real estate - Beginning with assessments effective on January 1, 1984, the fair...
§ 58.1-3203. Taxation of certain leasehold interests; concessions - A. All leasehold interests in real property that is exempt...
§ 58.1-3204. Lands acquired from United States, etc., when beneficial ownership held prior to January 1 - All persons or corporations who receive deeds from the United...
§ 58.1-3205. Assessment of real property where interest less than fee is held by public body; exemption of interest of public body from taxation - Where an interest in real property less than the fee...
§ 58.1-3210. Exemption or deferral of taxes on property of certain elderly and handicapped persons - A. The governing body of any county, city or town...
§ 58.1-3211. Repealed - Repealed by Acts 2011, cc. 438 and 496, cl. 4,...
§ 58.1-3211.1. Prorated tax exemption or deferral of tax - A. The governing body of the county, city, or town...
§ 58.1-3212. Local restrictions and exemptions - Pursuant to Article X, Section 6 (b) of the Constitution...
§ 58.1-3213. Application for exemption - A. The person claiming such exemption shall file annually with...
§ 58.1-3213.1. Notice of local real estate tax exemption or deferral program for the elderly and handicapped - The treasurer of any county, city or town shall enclose...
§ 58.1-3214. Absence from residence - The fact that persons who are otherwise qualified for tax...
§ 58.1-3215. Effective date; change in circumstances - A. An exemption or deferral enacted pursuant to § 58.1-3210...
§ 58.1-3216. Deferral programs; taxes to be lien on property - A. For purposes of this section: "Nonqualified transfer" means a...
§ 58.1-3217. Permanently and totally disabled defined - For purposes of this article, the term "permanently and totally...
§ 58.1-3218. Repealed - Repealed by Acts 2011, cc. 438 and 496, cl. 4,...
§ 58.1-3219. Deferral of portion of real estate tax increases - Any county, city, or town may adopt, by ordinance, a...
§ 58.1-3219.1. Conditions of deferral; payment of deferred amounts - The deferral program provided in this article shall allow the...
§ 58.1-3219.2. Repealed - Repealed by Acts 2006, c. 356, cl. 1.
§ 58.1-3219.3. Limitations - The deferral program provided under this article shall not apply...
§ 58.1-3219.4. Partial exemption for structures in redevelopment or conservation areas or rehabilitation districts - For purposes of this section, unless the context requires otherwise:...
§ 58.1-3219.5. Exemption from taxes on property for disabled veterans - A. Pursuant to subdivision (a) of Section 6-A of Article...
§ 58.1-3219.6. Application for exemption - The veteran or surviving spouse claiming the exemption under this...
§ 58.1-3219.7. Commissioner of the Department of Veterans Services; rules and regulations; appeal - A. The Commissioner of the Department of Veterans Services shall...
§ 58.1-3219.8. Absence from residence - The fact that veterans or their spouses who are otherwise...
§ 58.1-3219.9. Exemption from taxes on property of surviving spouses of members of the armed forces killed in action - A. Pursuant to subdivision (b) of Section 6-A of Article...
§ 58.1-3219.10. Application for exemption - A. The surviving spouse claiming the exemption under this article...
§ 58.1-3219.11. Commissioner of the Department of Veterans Services; rules and regulations - The Commissioner of the Department of Veterans Services shall promulgate...
§ 58.1-3219.12. Absence from residence - The fact that surviving spouses who are otherwise qualified for...
§ 58.1-3219.13. Definitions - As used in this article, unless the context requires otherwise:...
§ 58.1-3219.14. Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty - A. Pursuant to Article X, Section 6-B of the Constitution...
§ 58.1-3219.15. Application for exemption - A. The surviving spouse claiming the exemption under this article...
§ 58.1-3219.16. Absence from residence - The fact that surviving spouses who are otherwise qualified for...
§ 58.1-3220. Partial exemption for certain rehabilitated, renovated or replacement residential structures - A. The governing body of any county, city or town...
§ 58.1-3220.01. Local real property tax credits on certain rehabilitated, renovated or replacement residential structures - A. The governing body of any county, city or town...
§ 58.1-3220.1. Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structures - A. The governing body of any county, city or town...
§ 58.1-3221. Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures - A. The governing body of any county, city or town...
§ 58.1-3221.1. Classification of land and improvements for tax purposes - A. In the Cities of Fairfax, Poquoson, Richmond, and Roanoke,...
§ 58.1-3221.2. Classification of certain energy-efficient buildings for tax purposes - A. Energy-efficient buildings, not including the real estate or land...
§ 58.1-3221.3. Classification of certain commercial and industrial real property and taxation of such property by certain localities - A. Beginning January 1, 2008, and solely for the purposes...
§ 58.1-3221.4. Classification of improvements to real property designed and used primarily for the manufacture of a renewable energy product for tax purposes - Improvements to real property designed and used primarily for the...
§ 58.1-3221.5. Classification of certain historical buildings for tax purposes - Buildings that are individually listed on the Virginia Landmarks Register,...
§ 58.1-3221.6. Classification of blighted and derelict properties in certain localities - A. For the purposes of this section: "Blighted property" means...
§ 58.1-3222. Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings - The governing body of any county or city may provide...
§ 58.1-3223. Taxation of life tenant's interest when remainder held by United States - The life tenant of any property, a remainder interest in...
§ 58.1-3224. Apportionment of city taxes when part of real estate becomes separately owned - The circuit court of any city in which is situated...
§ 58.1-3225. Apportionment of taxes, etc., on partition - When there is a partition of any real estate owned...
§ 58.1-3226. Procedure for such apportionment - Before such motion shall be made, five days' notice thereof...
§ 58.1-3226.1. Release of lien on portion of real estate upon payment of taxes - The local governing body of any county, city or town...
§ 58.1-3227. Proration of delinquent taxes after purchase of part of tract - Any person who shall become the purchaser or in anywise...
§ 58.1-3228. Release of delinquent tax lien to facilitate a conveyance of real property - The local governing body of any county, city, or town...
§ 58.1-3228.1. Partial exemption from real property taxes for flood mitigation efforts - A. As used in this section, unless the context requires...
§ 58.1-3228.2. Classification of real property owned by certain surviving spouses for tax purposes - A. For taxable years beginning on or after January 1,...
§ 58.1-3229. Repealed - Repealed by Acts 2022, c. 294, cl. 2.
§ 58.1-3230. Special classifications of real estate established and defined - For the purposes of this article the following special classifications...
§ 58.1-3231. Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance - Any county, city or town which has adopted a land-use...
§ 58.1-3232. Authority of city to provide for assessment and taxation of real estate in newly annexed area - The council of any city may adopt an ordinance to...
§ 58.1-3233. Determinations to be made by local officers before assessment of real estate under ordinance - Prior to the assessment of any parcel of real estate...
§ 58.1-3234. Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc. - Property owners shall submit an application for taxation on the...
§ 58.1-3235. Removal of parcels from program if taxes delinquent - A. If on April 1 of any year the taxes...
§ 58.1-3236. Valuation of real estate under ordinance - A. In valuing real estate for purposes of taxation by...
§ 58.1-3237. Change in use or zoning of real estate assessed under ordinance; roll-back taxes - A. When real estate qualifies for assessment and taxation on...
§ 58.1-3237.1. Authority of counties to enact additional provisions concerning zoning classifications - A. Albemarle County, Arlington County, Augusta County, James City County,...
§ 58.1-3238. Failure to report change in use; misstatements in applications - Any person failing to report properly any change in use...
§ 58.1-3239. State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membership; duties; ordinances to be filed with Council - The State Land Evaluation Advisory Committee is continued and shall...
§ 58.1-3240. Duties of Director of the Department of Conservation and Recreation, the State Forester and the Commissioner of Agriculture and Consumer Services; remedy of person aggrieved by action or nonaction of Director, State Forester or Commissio... - The Director of the Department of Conservation and Recreation, the...
§ 58.1-3241. Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality - A. Separation or split-off of lots, pieces or parcels of...
§ 58.1-3242. Taking of real estate assessed under ordinance by right of eminent domain - The taking of real estate which is being valued, assessed...
§ 58.1-3242.1. Forest Sustainability Fund - A. There is hereby created in the state treasury a...
§ 58.1-3243. Application of other provisions of Title 58.1 - The provisions of this title applicable to local levies and...
§ 58.1-3244. Article not in conflict with requirements for preparation and use of true values - Nothing in this article shall be construed to be in...
§ 58.1-3245. Definitions - As used in this article, unless the context clearly shows...
§ 58.1-3245.1. Blighted areas constitute public danger - It is hereby found and declared that blighted areas exist...
§ 58.1-3245.2. Tax increment financing - A. The governing body of any county, city or town...
§ 58.1-3245.3. Copies of tax increment financing ordinance to local assessing officer and treasurer or director of finance - The governing body shall transmit to the local assessing officer...
§ 58.1-3245.4. Issuance of obligations for project costs - Any county, city or town which adopts tax increment financing...
§ 58.1-3245.4:1. No annual debt limits for certain cities - The Cities of Chesapeake and Virginia Beach, when issuing debt...
§ 58.1-3245.5. Dissolving the Tax Increment Financing Fund - The governing body may pass an ordinance to dissolve the...
§ 58.1-3245.6. Definitions - As used in this article, unless the context clearly shows...
§ 58.1-3245.7. Promotion of development of local enterprise zones - It is hereby found and declared that the health, safety,...
§ 58.1-3245.8. Adoption of local enterprise zone development taxation program - A. The governing body of any county, city, or town...
§ 58.1-3245.9. Copies of local enterprise zone development taxation ordinance to local assessing officer and treasurer or director of finance - The governing body shall transmit to the local assessing officer...
§ 58.1-3245.10. Use of funds deposited in the Local Enterprise Zone Development Fund - A. Any county, city, or town which adopts a local...
§ 58.1-3245.11. Dissolving the Local Enterprise Zone Development Fund - The existence of a local enterprise zone shall terminate, and...
§ 58.1-3245.12. Local enterprise zone program for technology, defense, or green development zones - The governing body of any county, city, or town may...
§ 58.1-3250. General reassessment in cities - In each of the cities of this Commonwealth, there shall...
§ 58.1-3251. Annual assessment and reassessment in cities having not more than 30,000 population - The governing body of any city having a population not...
§ 58.1-3252. In counties - There shall be a general reassessment of real estate every...
§ 58.1-3253. Biennial general reassessments; annual or biennial assessment - A. Notwithstanding any other provision of law, the governing body...
§ 58.1-3254. Reassessment by direction of governing body - Notwithstanding any other provision of this article to the contrary,...
§ 58.1-3255. General reassessment every four years not required in certain counties - The governing body of any county which established a department...
§ 58.1-3256. Reassessment in towns; appeals of assessments - In any incorporated town there may be for town taxation...
§ 58.1-3257. Completion of work; extensions - A. Except as provided in subsection B, in every city...
§ 58.1-3258. Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessors and appraisers - A. Nothing contained in this article shall be construed as...
§ 58.1-3258.1. Certification of supervisors, assessors and appraisers contracted by a locality to perform assessments - A. No supervisor, assessor or appraiser shall contract or offer...
§ 58.1-3258.2. Grounds for denial or revocation of certification - The Department shall have the power to require remedial education,...
§ 58.1-3259. Failure of county or city to comply with law on general reassessment of real estate - If any county or city fails to comply with the...
§ 58.1-3260. Acts authorizing, in certain cities and counties, provision for the annual general reassessment of real estate and equalization of assessments, by continuing assessors, conferring upon assessors certain duties of commissioners of the rev... - The following acts are continued in effect as amended from...
§ 58.1-3261. Annual assessment of real estate in certain other cities and counties - The following acts are incorporated in this Code by this...
§ 58.1-3270. Annual or biennial assessment and equalization by commissioner of revenue - The governing body of any county or city may, by...
§ 58.1-3271. Appointment of board of assessors and real estate appraiser or board of equalization in counties and cities - A. In the event the commissioner of revenue, pursuant to...
§ 58.1-3272. How assessments made by board or assessor - Assessments made by the board of real estate assessors or...
§ 58.1-3273. Reserved - Reserved.
§ 58.1-3274. Establishment of department of real estate assessment; joint departments - A. Notwithstanding any other provision of law, Goochland, Powhatan, James...
§ 58.1-3275. By whom reassessment made in cities and counties - Every general reassessment of real estate in a city or...
§ 58.1-3276. Qualifications of assessors and appraisers; removal and appointment of substitute - A. Any persons appointed to a board of assessors under...
§ 58.1-3277. Forms for general reassessment of real estate in counties, cities and towns - The Department before January 1 of any year in which...
§ 58.1-3278. Department to render assistance - The Department, upon the request of the governing body of...
§ 58.1-3280. Assessment of values - Every assessor or appraiser so designated under this chapter shall,...
§ 58.1-3281. When commissioner of the revenue to ascertain ownership of real estate; tax year - Each commissioner of the revenue shall commence, annually, on January...
§ 58.1-3282. When land and improvements owned separately; how assessed - When a public service corporation or a political subdivision of...
§ 58.1-3283. Assessment of airspace owned separately from subjacent land surface - When airspace is owned by anyone other than the owner...
§ 58.1-3284. Assessment of standing timber trees owned by person who owns land surface; when owned separately - A. When the land surface and standing timber trees are...
§ 58.1-3284.1. Assessment of lots and open spaces in certain planned development subdivisions - A. Residential or commercial property, which is part of a...
§ 58.1-3284.2. Reassessment of residential property containing defective drywall - A. As used in this section, "defective drywall" means the...
§ 58.1-3284.3. Wetlands to be specially and separately assessed - A. Whenever real property is assessed or reassessed, the commissioner...
§ 58.1-3285. Assessment and reassessment of lots when subdivided or rezoned - Whenever a tract of land is subdivided into lots under...
§ 58.1-3286. Mineral lands to be specially and separately assessed; severance tax - The several commissioners of the revenue shall, as soon as...
§ 58.1-3287. Mineral lands and minerals to be included in general reassessment of real estate - Notwithstanding § 58.1-3286, whenever there is a general reassessment of...
§ 58.1-3288. Assessment in name of "unknown owner." - When the owner of any parcel of real property is...
§ 58.1-3289. Reserved - Reserved.
§ 58.1-3290. How land divided among several owners to be assessed - When a tract or lot becomes the property of different...
§ 58.1-3291. Valuation of repairs, additions and new buildings - Any building and enclosure which may have been increased in...
§ 58.1-3292. Assessment of new buildings substantially completed, etc.; extension of time for paying assessment - In any county, city or town that has not adopted...
§ 58.1-3292.1. Assessment of new buildings substantially completed in a county operating under the urban county executive form of government, and in certain other cities and counties; extension of time for paying assessment - A. In the Counties of Arlington, Fairfax, Loudoun, and Prince...
§ 58.1-3293. Building, etc., when damaged or destroyed, value to be reduced - When from natural decay or other causes any previously assessed...
§ 58.1-3294. Reports of income data by owners of income-producing realty; certification; confidentiality - Any duly authorized real estate assessor, board of assessors, or...
§ 58.1-3295. Assessment of real property; affordable housing - A. Notwithstanding any other provision of law, in determining the...
§ 58.1-3295.1. Assessment of real property; residential rental apartments - A. Notwithstanding any other provision of law, general or special,...
§ 58.1-3295.2. Assessment or exemption of certain real property conveyed or owned by a community land trust - A. Notwithstanding any other provision of law, in determining the...
§ 58.1-3295.3. Assessment of real property; data centers - A. As used in this section: "Computer equipment and peripherals"...
§ 58.1-3300. Reassessment record; original filed in clerk's office; copies to commissioner of the revenue and local board of equalization; recapitulation sheets to Department - As soon as the persons, or officers, designated under the...
§ 58.1-3301. Form of land book - A. The land books may be produced in one of...
§ 58.1-3302. What the table of town or city lots to contain - In the table of town or city lots the commissioner...
§ 58.1-3303. Clerks to forward copies of certain receipts and make certain reports regarding deeds and property transfers to local commissioners and Department - The clerk of every circuit court shall, before the fifteenth...
§ 58.1-3304. Lists of judgments for partition or recovery of lands and of lands devised - The clerk of every court in which judgments are required...
§ 58.1-3305. Penalty on clerks for failure to deliver such lists - If any clerk fails to perform the duties required of...
§ 58.1-3306. Librarian of Virginia to furnish abstracts of grants - An abstract shall be made out by the Librarian of...
§ 58.1-3307. Reserved - Reserved.
§ 58.1-3308. Commissioner to enter lands appearing on abstracts and assess their value - The commissioner of the revenue shall enter in the books...
§ 58.1-3309. Lands on lists to be transferred and charged; apportionment of value of soil and standing timber - The lands and standing timber appearing on the lists or...
§ 58.1-3310. Commissioner of the revenue to retain original land book; disposition of copies; penalties - Each commissioner of the revenue shall retain in his office...
§ 58.1-3311. Land book not to be altered after delivery to local treasurer - After the commissioner of the revenue shall have delivered a...
§ 58.1-3312. Changes to be noted in land book by commissioner in making it out - Such changes as may happen within the county or city...
§ 58.1-3313. Commissioners to correct mistakes in their land books - Every commissioner, in making out his land book, shall correct...
§ 58.1-3314. Transfer and entry fees - The fees for entering and transferring lands on commissioners' land...
§ 58.1-3315. Collection of fees - All the fees mentioned in § 58.1-3314 shall be collected...
§ 58.1-3320. Taxes to be extended on basis of assessment - Taxes for each year on real estate subject to assessment...
§ 58.1-3321. Effect on rate when assessment results in tax increase; public hearings; referendum - A. When any annual assessment, biennial assessment, or general reassessment...
§ 58.1-3330. Notice of change in assessment - A. Whenever in any county, city or town there is...
§ 58.1-3331. Public disclosure of certain assessment records - A. All property appraisal cards or sheets within the custody...
§ 58.1-3332. Property appraisal cards or sheets - Each county, city or town assessing officer shall maintain current...
§ 58.1-3340. Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee at sale; lien on rents - There shall be a lien on real estate for the...
§ 58.1-3341. Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits - No lien upon real estate for taxes and levies due...
§ 58.1-3342. Assessment upon owner's death; liability of personalty for tax - When an owner dies intestate, the commissioner of the revenue...
§ 58.1-3343. Effect of lien on certain real estate jointly owned - The lien on real estate owned by more than one...
§ 58.1-3344. Taxes a lien on fee simple estate, not merely on interest of owner - In any city, county, district or town: 1. Taxes assessed...
§ 58.1-3345. Tax liens on timber in certain counties - In any county in this Commonwealth which adjoins three cities...
§ 58.1-3350. Review of assessment - Any person aggrieved by any assessment under this chapter may...
§ 58.1-3351. How assessed value changed; improvements; correction by court or board of equalization - The value of real estate as ascertained at a general...
§ 58.1-3352. When lands in one place are assessed in another; how error corrected - If land lying in one county or city be erroneously...
§ 58.1-3353. Assessment not invalid unless rights prejudiced by error - No assessment of any real estate, whether heretofore or hereafter...
§ 58.1-3354. Change when easement acquired - In the case of any real estate upon which any...
§ 58.1-3355. Notice to State Corporation Commission and Department of deduction from value of real estate for public service corporation easement - In the event any deduction has been made from the...
§ 58.1-3360. Credit on current year's taxes when land acquired by United States, the Commonwealth, a political subdivision, a church or religious body, a disabled veteran, or a surviving spouse of a member of the armed forces who was killed in action - Any taxpayer whose lands, or any portion thereof, are in...
§ 58.1-3360.1. Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes - The clerk of the court of the county or city...
§ 58.1-3360.2. Proration by court; effect on interest and penalties - Any such taxpayer, or his heirs, successors or assigns, who...
§ 58.1-3361. Clerk to furnish lists of such lands - The clerk of the court of the county or city...
§ 58.1-3362. Refund of taxes paid; effect on penalties and interest - Any taxpayer whose lands are taken and who has paid...
§ 58.1-3363. Recovery of taxes paid while contesting condemnation - Any taxpayer whose lands are taken by condemnation, who appeals...
§ 58.1-3370. Appointment - A. The circuit court having jurisdiction within each city and...
§ 58.1-3371. Appointment in counties with county executive or county manager form of government - Unless the county has a permanent board of equalization appointed...
§ 58.1-3372. Repealed - Repealed by Acts 1985, c. 62.
§ 58.1-3373. Permanent board of equalization - A. Any county or city which uses the annual assessment...
§ 58.1-3373.1. City may elect to provide for board of equalization - Notwithstanding any other provision of law, the City of Richmond...
§ 58.1-3374. Qualifications of members; vacancies - Except as provided in § 58.1-3371 or 58.1-3373, every board...
§ 58.1-3375. Compensation of members - The members of every board of equalization shall receive compensation,...
§ 58.1-3376. Organization and assistants; legal assistance - A. Every board of equalization shall elect one of its...
§ 58.1-3377. Use of land books - Every board of equalization for a county not having a...
§ 58.1-3378. Sittings; notices thereof - Each board of equalization shall sit at and for such...
§ 58.1-3379. Hearing complaints and equalizing assessments - A. The board shall hear and give consideration to such...
§ 58.1-3380. Taxpayer or local authorities may apply for equalization - Any taxpayer or his duly appointed representative may apply to...
§ 58.1-3381. Action of board; notice required before increase made - A. The board shall hear and determine any and all...
§ 58.1-3382. Appeal - The attorney for the county, city or town or any...
§ 58.1-3383. Omitted real estate and duplicate assessments - The board may direct the commissioner of the revenue to...
§ 58.1-3384. Minutes and copies of orders - The board shall keep minutes of its meetings and enter...
§ 58.1-3385. Commissioner to make changes ordered; when order exonerates taxpayer - The commissioner of the revenue shall make on his land...
§ 58.1-3386. Power of boards to send for persons and papers - Such board shall have authority to summon taxpayers or their...
§ 58.1-3387. Penalty for failure to obey summons - Any person refusing to answer the summons of the board...
§ 58.1-3388. In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made - In every county not having a general reassessment or an...
§ 58.1-3389. Article not applicable to real estate assessable by Corporation Commission or Department - This article shall not apply to any real estate which...