LIS

Virginia Law

Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 36. Tax Exempt Property
6/4/2025

§ 58.1-3606.2. Property exempt from taxation; nonprofit institutions of learning.

For purposes of the exemption authorized by Article X, Section 6 (a)(4) of the Constitution of Virginia:

"Educational purposes" shall include any special education and related services as those terms are defined in the IDEA.

"Institutions of learning" shall include any institutions licensed by the Department of Education that provide services pursuant to the federal Individuals with Disabilities Act (IDEA), 20 U.S.C. § 1400 et seq., or any school for students with disabilities in the Commonwealth that is licensed by the Board of Education pursuant to § 22.1-323.

2025, c. 645.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.