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2019 Code of Virginia
Title 58.1 - Taxation
Chapter 32 - Real Property Tax
Article 1. Taxable Real Estate
- § 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. Exemptions for Elderly and Handicapped
- § 58.1-3210. Exemption or deferral of taxes on property of certain elderly and handicapped persons
- § 58.1-3211. Repealed
- § 58.1-3211.1. Prorated tax exemption or deferral of tax
- § 58.1-3212. Local restrictions and exemptions
- § 58.1-3213. Application for exemption
- § 58.1-3213.1. Notice of local real estate tax exemption or deferral program for the elderly and handicapped
- § 58.1-3214. Absence from residence
- § 58.1-3215. Effective date; change in circumstances
- § 58.1-3216. Deferral programs; taxes to be lien on property
- § 58.1-3217. Permanently and totally disabled defined
- § 58.1-3218. Repealed
Article 2.1. Local Deferral of Real Estate Tax
- § 58.1-3219. Deferral of portion of real estate tax increases
- § 58.1-3219.1. Conditions of deferral; payment of deferred amounts
- § 58.1-3219.2. Repealed
- § 58.1-3219.3. Limitations
Article 2.2. Partial Tax Exemption in Redevelopment or Conservation Areas or Rehabilitation Districts
Article 2.3. Exemption for Disabled Veterans
- § 58.1-3219.5. Exemption from taxes on property for disabled veterans
- § 58.1-3219.6. Application for exemption
- § 58.1-3219.7. Commissioner of the Department of Veterans Services; rules and regulations; appeal
- § 58.1-3219.8. Absence from residence
Article 2.4. Exemption for Surviving Spouses of Members of the Armed Forces Killed in Action
- § 58.1-3219.9. Exemption from taxes on property of surviving spouses of members of the armed forces killed in action
- § 58.1-3219.10. 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 2.5. Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty
- § 58.1-3219.13. Definitions
- § 58.1-3219.14. Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty
- § 58.1-3219.15. Application for exemption
- § 58.1-3219.16. Absence from residence
Article 3. Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications
- § 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
- § 58.1-3222. 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
Article 4. Special Assessment for Land Preservation
- § 58.1-3229. Declaration of policy [Not set out]
- § 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
- § 58.1-3243. 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 4.1. Tax Increment Financing
- § 58.1-3245. Definitions
- § 58.1-3245.1. Blighted areas constitute public danger
- § 58.1-3245.2. Tax increment financing
- § 58.1-3245.3. Copies of tax increment financing ordinance to local assessing officer and treasurer or director of finance
- § 58.1-3245.4. Issuance of obligations for project costs
- § 58.1-3245.4:1. No annual debt limits for certain cities
- § 58.1-3245.5. Dissolving the Tax Increment Financing Fund
Article 4.2. Local Enterprise Zone Development Taxation Program
- § 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
- § 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
- § 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
- § 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. (Effective October 1, 2019) Assessment of lots and open spaces in certain planned development subdivisions
- § 58.1-3284.1. (Effective until October 1, 2019) 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
Article 8. Reassessment Record/Land Book, Communication of Documents to Commissioner of Revenue
- § 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
- § 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
Article 10. Public Disclosure/Access to Records
- § 58.1-3330. Notice of change in assessment
- § 58.1-3331. Public disclosure of certain assessment records
- § 58.1-3332. Property appraisal cards or sheets
Article 11. Tax to Constitute Lien
- § 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
- § 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
- § 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
Article 14. Boards of Equalization
- § 58.1-3370. Appointment
- § 58.1-3371. Appointment in counties with county executive or county manager form of government
- § 58.1-3372. Repealed
- § 58.1-3373. Permanent board of equalization
- § 58.1-3373.1. City may elect to provide for board of equalization
- § 58.1-3374. Qualifications of members; vacancies
- § 58.1-3375. Compensation of members
- § 58.1-3376. Organization and assistants; legal assistance
- § 58.1-3377. Use of land books
- § 58.1-3378. Sittings; notices thereof
- § 58.1-3379. Hearing complaints and equalizing assessments
- § 58.1-3380. Taxpayer or local authorities may apply for equalization
- § 58.1-3381. Action of board; notice required before increase made
- § 58.1-3382. Appeal
- § 58.1-3383. Omitted real estate and duplicate assessments
- § 58.1-3384. Minutes and copies of orders
- § 58.1-3385. Commissioner to make changes ordered; when order exonerates taxpayer
- § 58.1-3386. Power of boards to send for persons and papers
- § 58.1-3387. Penalty for failure to obey summons
- § 58.1-3388. In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made
- § 58.1-3389. Article not applicable to real estate assessable by Corporation Commission or Department
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