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§ 58.1-3500. Defined and segregated for local taxation - Tangible personal property shall consist of all personal property not...
§ 58.1-3501. Tangible personal property leased to agency of federal, state or local government - The aggregate of all tangible personal property owned by any...
§ 58.1-3502. Tangible personal property leased, loaned, or otherwise made available to a private party from agency of federal, state or local government - Any person, firm, association, unincorporated company, or corporation engaged in...
§ 58.1-3503. General classification of tangible personal property - A. Tangible personal property is classified for valuation purposes according...
§ 58.1-3504. Classification of certain household goods and personal effects for taxation; governing body may exempt - A. Notwithstanding any provision of § 58.1-3503, household goods and...
§ 58.1-3505. Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt - A. Farm animals, grains and other feeds used for the...
§ 58.1-3506. Other classifications of tangible personal property for taxation - A. The items of property set forth below are each...
§ 58.1-3506.1. Other classification for taxation of certain tangible personal property owned by certain elderly and handicapped persons - The governing body of any county, city or town may,...
§ 58.1-3506.2. Restrictions and conditions - Any difference in the rates for purposes of this section...
§ 58.1-3506.3. Permanently and totally disabled defined - For purposes of this article, the term "permanently and totally...
§ 58.1-3506.4. Local restrictions and conditions; model ordinance - Notwithstanding the provisions of subdivisions 1, 2, and 3 of...
§ 58.1-3506.5. Application - A. The person applying under this article shall file annually...
§ 58.1-3506.6. Notice of local tangible personal property tax relief program for the elderly and handicapped - The treasurer of any county, city or town shall enclose...
§ 58.1-3506.7. Effective date; change in circumstances - A reclassification enacted pursuant to § 58.1-3506.1 may be granted...
§ 58.1-3506.8. Repealed - Repealed by Acts 2022, c. 294, cl. 2.
§ 58.1-3507. Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing - A. Machinery and tools, except idle machinery and tools as...
§ 58.1-3508. Separate classification and exemption from state taxation of machinery, tools and supplies used in harvesting forest products - A. Machinery or tools and repair parts therefor or replacements...
§ 58.1-3508.1. Separate classification of machinery and tools used in semiconductor manufacturing - Machinery and tools used in semiconductor manufacturing shall constitute a...
§ 58.1-3508.2. Separate classification of machinery and tools used in other businesses - Heavy construction machinery, including but not limited to land movers,...
§ 58.1-3508.3. Separate classification of machinery and tools used directly in precision investment castings - Machinery and tools used directly in the manufacture of precision...
§ 58.1-3508.4. Separate classification of machinery and tools used in manufacturing or processing materials, components, or equipment for national defense - Machinery and tools, including repair and replacement parts, designed and...
§ 58.1-3508.5. Separate classification of machinery and tools used directly in cleaning motor vehicles - Machinery and tools, including repair and replacement parts, used directly...
§ 58.1-3508.6. Separate classification of machinery and tools used directly in producing or generating renewable energy - Machinery and tools, including repair and replacement parts, owned by...
§ 58.1-3509. Merchants' capital subject to local taxation; rate limit - The capital of merchants is segregated for local taxation only;...
§ 58.1-3510. Definition of merchants' capital - A. Merchants' capital is defined as follows: Inventory of stock...
§ 58.1-3510.01. Separate classification of merchants' capital of pharmaceutical wholesalers - Merchants' capital reported as inventory of pharmaceutical wholesalers shall constitute...
§ 58.1-3510.02. Separate classification of certain merchants' capital of wholesalers and retailers - Merchants' capital of (i) any wholesaler reported as inventory that...
§ 58.1-3510.1. Repealed - Repealed by Acts 2009, cc. 480 and 692, cl. 2,...
§ 58.1-3510.4. Short-term rental property; short-term rental businesses - A. For purposes of this article, "short-term rental property" means...
§ 58.1-3510.5. Renter's certificate of registration - Every person engaging in the short-term rental business, as defined...
§ 58.1-3510.6. Short-term rental property tax - A. The governing body of any county, city, or town...
§ 58.1-3510.7. Exemptions; penalties - Provisions in §§ 58.1-609.1 through 58.1-609.11 of Chapter 6 relating...
§ 58.1-3511. Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment - A. The situs for the assessment and taxation of tangible...
§ 58.1-3512. When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation - Vessels regularly engaged in interstate and foreign commerce, physically present...
§ 58.1-3513. When imports deemed to acquire situs - Goods imported in foreign commerce shall not acquire a situs...
§ 58.1-3514. When cargo in transit not deemed to have acquired a situs for taxation - Cargo, merchandise and equipment in transit which is stored, located...
§ 58.1-3515. Tax day January 1 - Except as provided under § 58.1-3010, and except as provided...
§ 58.1-3516. Proration of personal property tax - A. The governing body of any county, city or town...
§ 58.1-3516.1. Payment of taxes prorated under § 58.1-3516 - Notwithstanding the contrary language of §§ 58.1-3515, 58.1-3518, 58.1-3913, 58.1-3915,...
§ 58.1-3516.2. Payment of taxes on leased property by lessee; information to be furnished by lessor - The lessor shall provide to every taxpayer that leases any...
§ 58.1-3517. Department of Taxation to prescribe and furnish forms of returns; use of local forms - Blank forms of returns for reporting the classes of property...
§ 58.1-3518. Taxpayers to file returns - Every taxpayer owning any of the property subject to taxation...
§ 58.1-3518.1. Alternative method of filing returns for motor vehicles, trailers and boats - A. Notwithstanding the provisions of § 58.1-3518, the governing body...
§ 58.1-3519. Commissioner to assess property if taxpayer fails to file return - If any taxpayer, liable to file a return of any...
§ 58.1-3520. Local permits required before moving a manufactured home to the place where it is to be used as a place of residence; payment of property taxes before moving manufactured homes - No manufactured home, as defined in § 36-85.3, intended for...
§ 58.1-3521. Manufactured homes; proration of tax - Notwithstanding any other provision of this chapter, any city or...
§ 58.1-3522. Assessment method for manufactured homes - Manufactured homes installed according to the Uniform Statewide Building Code...