Chapter 36. Tax Exempt PropertyRead Chapter
- Article 1. Exemptions GenerallyRead all
- § 58.1-3600
- Definitions
- § 58.1-3601
- Property becomes taxable immediately upon sale by tax-exempt owner
- § 58.1-3602
- Exemptions not applicable to associations, etc., paying death, etc., benefits
- § 58.1-3603
- Exemptions not applicable when building is source of revenue
- § 58.1-3604
- Tax exemption information
- § 58.1-3605
- Triennial application for exemption; removal by local governing body
- § 58.1-3605.1
- Repealed
- Article 2. Property Exempted by Classification or DesignationRead all
- § 58.1-3606
- Property exempt from taxation by classification
- § 58.1-3606.1
- Property indirectly owned by government
- § 58.1-3607
- Property exempt from taxation by designation
- § 58.1-3608
- Exempt organization's use of property owned by another
- Article 3. Property Exempted by Classification on and After July 1, 1971Read all
- § 58.1-3609
- Post-1971 property exempt from taxation by classification
- § 58.1-3610
- Volunteer fire departments and volunteer emergency medical services agencies
- § 58.1-3611
- Certain boys and girls clubs
- § 58.1-3612
- Auxiliaries of the Veterans of World War I
- § 58.1-3613
- Societies for the Prevention of Cruelty to Animals
- § 58.1-3614
- Boy Scouts and Girl Scouts of America
- § 58.1-3615
- Home Demonstration Clubs, 4-H Clubs and Future Farmers of America, Inc
- § 58.1-3616
- American National Red Cross
- § 58.1-3617
- Churches and religious bodies
- § 58.1-3618
- College alumni associations and foundations
- § 58.1-3619
- The State Future Farmers of America, Future Homemakers of America and Future Business Leaders of America
- § 58.1-3620
- Properties inundated by water
- § 58.1-3621
- Farm club associations
- § 58.1-3622
- Habitat for Humanity and local affiliates or subsidiaries thereof
- Article 4. Property Exempted by Designation on and After July 1, 1971Read all
- § 58.1-3650
- Post-1971 property exempt from taxation by designation
- § 58.1-3650.1
- Not Set Out
- Article 4.1. Property Exempted by Local Classification or Designation on or After January 1, 2003Read all
- § 58.1-3651
- Property exempt from taxation by classification or designation by ordinance adopted by local governing body on or after January 1, 2003
- § 58.1-3652
- Exempt organization's use of property owned by another
- Article 5. Other Exempt PropertyRead all
- § 58.1-3660
- Certified pollution control equipment and facilities
- § 58.1-3660.1
- Certified stormwater management developments and property
- § 58.1-3661
- Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices
- § 58.1-3662
- Generating and cogenerating equipment used for energy conversion
- § 58.1-3663
- Partial taxation by one political subdivision of utility property owned by another
- § 58.1-3664
- Environmental restoration sites
- § 58.1-3665
- Partial exemption for erosion control improvements
- § 58.1-3666
- Wetlands and riparian buffers; living shorelines
- § 58.1-3667
- Effective date of property tax exemption for certified property
- § 58.1-3668
- Motor vehicle of a disabled veteran
