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Virginia Law

Code of Virginia

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Chapter 32.
Real Property Tax
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  • Article 1.
    Taxable Real Estate
    Read all
    • § 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
    § 58.1-3204
    Lands acquired from United States, etc., when beneficial ownership held prior to January 1
    § 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
  • Article 2.2.
    Partial Tax Exemption in Redevelopment or Conservation Areas or Rehabilitation Districts
    Read all
    • § 58.1-3219.4
    Partial exemption for structures in redevelopment or conservation areas or rehabilitation districts
  • Article 2.4.
    Exemption for Surviving Spouses of Members of the Armed Forces Killed in Action
    Read all
    • § 58.1-3219.9
    (For contingent expiration date, see Acts 2024, c. 583, cl. 3) Exemption from taxes on property of surviving spouses of members of the armed forces killed in action
    § 58.1-3219.9
    (For contingent effective date, see Acts 2024, c. 583, cl. 3) Exemption from taxes on property of surviving spouses of members of the armed forces who died in the line of duty
    § 58.1-3219.10
    (For contingent expiration date, see Acts 2024, c. 583, cl. 3) Application for exemption
    § 58.1-3219.10
    (For contingent effective date, see Acts 2024, c. 583, cl. 3) Application for exemption
    § 58.1-3219.11
    Commissioner of the Department of Veterans Services; rules and regulations
    § 58.1-3219.12
    Absence from residence
  • Article 3.
    Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications
    Read all
    • § 58.1-3220
    Partial exemption for certain rehabilitated, renovated or replacement residential structures
    § 58.1-3220.01
    Local real property tax credits on certain rehabilitated, renovated or replacement residential structures
    § 58.1-3220.1
    Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structures
    § 58.1-3221
    Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures
    § 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
    § 58.1-3221.3
    Classification of certain commercial and industrial real property and taxation of such property by certain localities
    § 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
    § 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
    (For contingent repeal date, see Acts 2024, c. 583, cl. 3) Classification of real property owned by certain surviving spouses for tax purposes
  • Article 4.
    Special Assessment for Land Preservation
    Read all
    • § 58.1-3229
    Repealed
    § 58.1-3230
    Special classifications of real estate established and defined
    § 58.1-3231
    Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance
    § 58.1-3232
    Authority of city to provide for assessment and taxation of real estate in newly annexed area
    § 58.1-3233
    Determinations to be made by local officers before assessment of real estate under ordinance
    § 58.1-3234
    Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc.
    § 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
    § 58.1-3237.1
    Authority of counties to enact additional provisions concerning zoning classifications
    § 58.1-3238
    Failure to report change in use; misstatements in applications
    § 58.1-3239
    State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membership; duties; ordinances to be filed with Council
    § 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 Commissioner
    § 58.1-3241
    Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality
    § 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
  • Article 4.2.
    Local Enterprise Zone Development Taxation Program
    Read all
    • § 58.1-3245.6
    Definitions
    § 58.1-3245.7
    Promotion of development of local enterprise zones
    § 58.1-3245.8
    Adoption of local enterprise zone development taxation program
    § 58.1-3245.9
    Copies of local enterprise zone development taxation ordinance to local assessing officer and treasurer or director of finance
    § 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
  • Article 5.
    Reassessment/Assessment Cycles
    Read all
    • § 58.1-3250
    General reassessment in cities
    § 58.1-3251
    Annual assessment and reassessment in cities having not more than 30,000 population
    § 58.1-3252
    In counties
    § 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
    Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessors and appraisers
    § 58.1-3258.1
    Certification of supervisors, assessors and appraisers contracted by a locality to perform assessments
    § 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
    § 58.1-3260
    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 revenue, etc.
    § 58.1-3261
    Annual assessment of real estate in certain other cities and counties
  • Article 6.
    Who Performs Reassessment/Assessment
    Read all
    • § 58.1-3270
    Annual or biennial assessment and equalization by commissioner of revenue
    § 58.1-3271
    Appointment of board of assessors and real estate appraiser or board of equalization in counties and cities
    § 58.1-3272
    How assessments made by board or assessor
    § 58.1-3273
    Reserved
    § 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
  • Article 7.
    Reassessment/Assessment (Valuation) Procedure and Practice
    Read all
    • § 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
    Assessment of standing timber trees owned by person who owns land surface; when owned separately
    § 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."
    § 58.1-3289
    Reserved
    § 58.1-3290
    How land divided among several owners to be assessed
    § 58.1-3291
    Valuation of repairs, additions and new buildings
    § 58.1-3292
    Assessment of new buildings substantially completed, etc.; extension of time for paying assessment
    § 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
    § 58.1-3293
    Building, etc., when damaged or destroyed, value to be reduced
    § 58.1-3294
    Reports of income data by owners of income-producing realty; certification; confidentiality
    § 58.1-3295
    Assessment of real property; affordable housing
    § 58.1-3295.1
    Assessment of real property; residential rental apartments
    § 58.1-3295.2
    Assessment or exemption of certain real property conveyed or owned by a community land trust
    § 58.1-3295.3
    Assessment of real property; data centers
  • Article 8.
    Reassessment Record/Land Book, Communication of Documents to Commissioner of Revenue
    Read all
    • § 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
    § 58.1-3301
    Form of land book
    § 58.1-3302
    What the table of town or city lots to contain
    § 58.1-3303
    Clerks to forward copies of certain receipts and make certain reports regarding deeds and property transfers to local commissioners and Department
    § 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
    § 58.1-3307
    Reserved
    § 58.1-3308
    Commissioner to enter lands appearing on abstracts and assess their value
    § 58.1-3309
    Lands on lists to be transferred and charged; apportionment of value of soil and standing timber
    § 58.1-3310
    Commissioner of the revenue to retain original land book; disposition of copies; penalties
    § 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
  • Article 9.
    Levy
    Read all
    • § 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
  • Article 11.
    Tax to Constitute Lien
    Read all
    • § 58.1-3340
    Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee at sale; lien on rents
    § 58.1-3341
    Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits
    § 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
  • Article 12.
    Administrative and Judicial Review
    Read all
    • § 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
    § 58.1-3355
    Notice to State Corporation Commission and Department of deduction from value of real estate for public service corporation easement
  • Article 13.
    Public Taking of Private Real Estate
    Read all
    • § 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
    § 58.1-3360.1
    Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes
    § 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