Va. Code Ann. tit. 58.1, ch. 32
Va. Code Ann. tit. 58.1, ch. 32
in effectContents
section58.1-3200. Real estate subject to local taxation; taxable real estate defined; leaseholdssection58.1-3201. What real estate to be taxed; amount of assessment; public service corporation propertysection58.1-3202. Taxation of certain multi-unit real estatesection58.1-3203. Taxation of certain leasehold interests; concessionssection58.1-3204. Lands acquired from United States, etc., when beneficial ownership held prior to January 1section58.1-3205. Assessment of real property where interest less than fee is held by public body; exemption of interest of public body from taxationsection58.1-3210. Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilitiessection58.1-3211. Repealedsection58.1-3211.1. Prorated tax exemption or deferral of taxsection58.1-3212. Local restrictions and exemptionssection58.1-3213. Application for exemptionsection58.1-3213.1. Notice of local real estate tax exemption or deferral program for elderly individuals and individuals with disabilitiessection58.1-3214. Absence from residencesection58.1-3215. Effective date; change in circumstancessection58.1-3216. Deferral programs; taxes to be lien on propertysection58.1-3217. Permanently and totally disabled definedsection58.1-3218. Repealedsection58.1-3219. Deferral of portion of real estate tax increasessection58.1-3219.1. Conditions of deferral; payment of deferred amountssection58.1-3219.2. Repealedsection58.1-3219.3. Limitationssection58.1-3219.4. Partial exemption for structures in redevelopment or conservation areas or rehabilitation districtssection58.1-3219.5. Exemption from taxes on property for disabled veteranssection58.1-3219.6. Application for exemptionsection58.1-3219.7. Commissioner of the Department of Veterans Services; rules and regulations; appealsection58.1-3219.8. Absence from residencesection58.1-3219.9. Exemption from taxes on property of surviving spouses of members of the armed forces who died in the line of dutysection58.1-3219.10. Application for exemptionsection58.1-3219.11. Commissioner of the Department of Veterans Services; rules and regulationssection58.1-3219.12. Absence from residencesection58.1-3219.13. Definitionssection58.1-3219.14. Exemption from taxes on property of surviving spouses of certain persons killed in the line of dutysection58.1-3219.15. Application for exemptionsection58.1-3219.16. Absence from residencesection58.1-3220. Partial exemption for certain rehabilitated, renovated, or replacement residential structuressection58.1-3220.01. Local real property tax credits on certain rehabilitated, renovated or replacement residential structuressection58.1-3220.1. Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structuressection58.1-3221. Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structuressection58.1-3221.1. Classification of land and improvements for tax purposessection58.1-3221.2. Classification of certain energy-efficient buildings for tax purposessection58.1-3221.3. Classification of certain commercial and industrial real property and taxation of such property by certain localitiessection58.1-3221.4. Classification of improvements to real property designed and used primarily for the manufacture of a renewable energy product for tax purposessection58.1-3221.5. Classification of certain historical buildings for tax purposessection58.1-3221.6. Classification of blighted and derelict properties in certain localitiessection58.1-3221.7. Partial exemption for certain rehabilitated, renovated, or replacement underutilized structures for residential usesection58.1-3222. Abatement of levies on buildings razed, destroyed or damaged by fortuitous happeningssection58.1-3223. Taxation of life tenant's interest when remainder held by United Statessection58.1-3224. Apportionment of city taxes when part of real estate becomes separately ownedsection58.1-3225. Apportionment of taxes, etc., on partitionsection58.1-3226. Procedure for such apportionmentsection58.1-3226.1. Release of lien on portion of real estate upon payment of taxessection58.1-3227. Proration of delinquent taxes after purchase of part of tractsection58.1-3228. Release of delinquent tax lien to facilitate a conveyance of real propertysection58.1-3228.1. Partial exemption from real property taxes for flood mitigation effortssection58.1-3228.2. Repealedsection58.1-3229. Repealedsection58.1-3230. Special classifications of real estate established and definedsection58.1-3231. Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinancesection58.1-3232. Authority of city to provide for assessment and taxation of real estate in newly annexed areasection58.1-3233. Determinations to be made by local officers before assessment of real estate under ordinancesection58.1-3234. Application by property owners for assessment, etc., under ordinance; continuation of assessment, etcsection58.1-3234.1. (Effective January 1, 2027) Form of notice for real estate in programsection58.1-3235. Removal of parcels from program if taxes delinquentsection58.1-3236. Valuation of real estate under ordinancesection58.1-3237. Change in use or zoning of real estate assessed under ordinance; roll-back taxessection58.1-3237.1. Authority of counties to enact additional provisions concerning zoning classificationssection58.1-3238. Failure to report change in use; misstatements in applicationssection58.1-3239. State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membership; duties; ordinances to be filed with Councilsection58.1-3240. 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 Commissionersection58.1-3241. Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing localitysection58.1-3242. Taking of real estate assessed under ordinance by right of eminent domainsection58.1-3242.1. Forest Sustainability Fundsection58.1-3243. Application of other provisions of Title 58.1section58.1-3244. Article not in conflict with requirements for preparation and use of true valuessection58.1-3245. Definitionssection58.1-3245.1. Blighted areas constitute public dangersection58.1-3245.2. Tax increment financingsection58.1-3245.3. Copies of tax increment financing ordinance to local assessing officer and treasurer or director of financesection58.1-3245.4. Issuance of obligations for project costssection58.1-3245.4:1. No annual debt limits for certain citiessection58.1-3245.5. Dissolving the Tax Increment Financing Fundsection58.1-3245.6. Definitionssection58.1-3245.7. Promotion of development of local enterprise zonessection58.1-3245.8. Adoption of local enterprise zone development taxation programsection58.1-3245.9. Copies of local enterprise zone development taxation ordinance to local assessing officer and treasurer or director of financesection58.1-3245.10. Use of funds deposited in the Local Enterprise Zone Development Fundsection58.1-3245.11. Dissolving the Local Enterprise Zone Development Fundsection58.1-3245.12. Local enterprise zone program for technology, defense, or green development zonessection58.1-3250. General reassessment in citiessection58.1-3251. Annual assessment and reassessment in cities having not more than 30,000 populationsection58.1-3252. In countiessection58.1-3253. Biennial general reassessments; annual or biennial assessmentsection58.1-3254. Reassessment by direction of governing bodysection58.1-3255. General reassessment every four years not required in certain countiessection58.1-3256. Reassessment in towns; appeals of assessmentssection58.1-3257. Completion of work; extensionssection58.1-3258. Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessors and appraiserssection58.1-3258.1. Certification of supervisors, assessors and appraisers contracted by a locality to perform assessmentssection58.1-3258.2. Grounds for denial or revocation of certificationsection58.1-3259. Failure of county or city to comply with law on general reassessment of real estatesection58.1-3260. 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, etcsection58.1-3261. Annual assessment of real estate in certain other cities and countiessection58.1-3270. Annual or biennial assessment and equalization by commissioner of revenuesection58.1-3271. Appointment of board of assessors and real estate appraiser or board of equalization in counties and citiessection58.1-3272. How assessments made by board or assessorsection58.1-3274. Establishment of department of real estate assessment; joint departmentssection58.1-3275. By whom reassessment made in cities and countiessection58.1-3276. Qualifications of assessors and appraisers; removal and appointment of substitutesection58.1-3277. Forms for general reassessment of real estate in counties, cities and townssection58.1-3278. Department to render assistancesection58.1-3280. Assessment of valuessection58.1-3281. When commissioner of the revenue to ascertain ownership of real estate; tax yearsection58.1-3282. When land and improvements owned separately; how assessedsection58.1-3283. Assessment of airspace owned separately from subjacent land surfacesection58.1-3284. Assessment of standing timber trees owned by person who owns land surface; when owned separatelysection58.1-3284.1. Assessment of lots and open spaces in certain planned development subdivisionssection58.1-3284.2. Reassessment of residential property containing defective drywallsection58.1-3284.3. Wetlands to be specially and separately assessedsection58.1-3285. Assessment and reassessment of lots when subdivided or rezonedsection58.1-3286. Mineral lands to be specially and separately assessed; severance taxsection58.1-3287. Mineral lands and minerals to be included in general reassessment of real estatesection58.1-3288. Assessment in name of "unknown owner."section58.1-3290. How land divided among several owners to be assessedsection58.1-3291. Valuation of repairs, additions and new buildingssection58.1-3292. Assessment of new buildings substantially completed, etc.; extension of time for paying assessmentsection58.1-3292.1. 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 assessmentsection58.1-3293. Building, etc., when damaged or destroyed, value to be reducedsection58.1-3294. Reports of income data by owners of income-producing realty; certification; confidentialitysection58.1-3295. Assessment of real property; affordable rental housingsection58.1-3295.1. Assessment of real property; residential rental apartmentssection58.1-3295.2. Assessment or exemption of certain real property conveyed or owned by a community land trustsection58.1-3295.3. Assessment of real property; data centerssection58.1-3300. Reassessment record; original filed in clerk's office; copies to commissioner of the revenue and local board of equalization; recapitulation sheets to Departmentsection58.1-3301. Form of land booksection58.1-3302. What the table of town or city lots to containsection58.1-3303. Clerks to forward copies of certain receipts and make certain reports regarding deeds and property transfers to local commissioners and Departmentsection58.1-3304. Lists of judgments for partition or recovery of lands and of lands devisedsection58.1-3305. Penalty on clerks for failure to deliver such listssection58.1-3306. Librarian of Virginia to furnish abstracts of grantssection58.1-3308. Commissioner to enter lands appearing on abstracts and assess their valuesection58.1-3309. Lands on lists to be transferred and charged; apportionment of value of soil and standing timbersection58.1-3310. Commissioner of the revenue to retain original land book; disposition of copies; penaltiessection58.1-3311. Land book not to be altered after delivery to local treasurersection58.1-3312. Changes to be noted in land book by commissioner in making it outsection58.1-3313. Commissioners to correct mistakes in their land bookssection58.1-3314. Transfer and entry feessection58.1-3315. Collection of feessection58.1-3320. Taxes to be extended on basis of assessmentsection58.1-3321. Effect on rate when assessment results in tax increase; public hearings; referendumsection58.1-3330. Notice of change in assessmentsection58.1-3331. Public disclosure of certain assessment recordssection58.1-3332. Property appraisal cards or sheetssection58.1-3340. Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee at sale; lien on rentssection58.1-3341. Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suitssection58.1-3342. Assessment upon owner's death; liability of personalty for taxsection58.1-3343. Effect of lien on certain real estate jointly ownedsection58.1-3344. Taxes a lien on fee simple estate, not merely on interest of ownersection58.1-3345. Tax liens on timber in certain countiessection58.1-3350. Review of assessmentsection58.1-3351. How assessed value changed; improvements; correction by court or board of equalizationsection58.1-3352. When lands in one place are assessed in another; how error correctedsection58.1-3353. Assessment not invalid unless rights prejudiced by errorsection58.1-3354. Change when easement acquiredsection58.1-3355. Notice to State Corporation Commission and Department of deduction from value of real estate for public service corporation easementsection58.1-3360. 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 actionsection58.1-3360.1. Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxessection58.1-3360.2. Proration by court; effect on interest and penaltiessection58.1-3361. Clerk to furnish lists of such landssection58.1-3362. Refund of taxes paid; effect on penalties and interestsection58.1-3363. Recovery of taxes paid while contesting condemnationsection58.1-3370. Appointmentsection58.1-3371. Appointment in counties with county executive or county manager form of governmentsection58.1-3372. Repealedsection58.1-3373. Permanent board of equalizationsection58.1-3373.1. City may elect to provide for board of equalizationsection58.1-3374. Qualifications of members; vacanciessection58.1-3375. Compensation of memberssection58.1-3376. Organization and assistants; legal assistancesection58.1-3377. Use of land bookssection58.1-3378. Sittings; notices thereofsection58.1-3379. Hearing complaints and equalizing assessmentssection58.1-3380. Taxpayer or local authorities may apply for equalizationsection58.1-3381. Action of board; notice required before increase madesection58.1-3382. Appealsection58.1-3383. Omitted real estate and duplicate assessmentssection58.1-3384. Minutes and copies of orderssection58.1-3385. Commissioner to make changes ordered; when order exonerates taxpayersection58.1-3386. Power of boards to send for persons and paperssection58.1-3387. Penalty for failure to obey summonssection58.1-3388. In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization madesection58.1-3389. Article not applicable to real estate assessable by Corporation Commission or Department
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/title58.1/chapter32/Fetched: 10/16/2026