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Taxation
Real Property Tax
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Section
58.1-3200
Real estate subject to local taxation; taxable real estate defined; leaseholds
Section
58.1-3201
What real estate to be taxed; amount of assessment; public service corporation property
Section
58.1-3202
Taxation of certain multi-unit real estate
Section
58.1-3203
Taxation of certain leasehold interests; concessions
Section
58.1-3204
Lands acquired from United States, etc., when beneficial ownership held prior to January 1
Section
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
Section
58.1-3210
Exemption or deferral of taxes on property of certain elderly and handicapped persons
Section
58.1-3211
Repealed
Section
58.1-3211.1
Prorated tax exemption or deferral of tax
Section
58.1-3212
Local restrictions and exemptions
Section
58.1-3213
Application for exemption
Section
58.1-3213.1
Notice of local real estate tax exemption or deferral program for the elderly and handicapped
Section
58.1-3214
Absence from residence
Section
58.1-3215
Effective date; change in circumstances
Section
58.1-3216
Deferral programs; taxes to be lien on property
Section
58.1-3217
Permanently and totally disabled defined
Section
58.1-3218
Repealed
Section
58.1-3219
Deferral of portion of real estate tax increases
Section
58.1-3219.1
Conditions of deferral; payment of deferred amounts
Section
58.1-3219.2
Repealed
Section
58.1-3219.3
Limitations
Section
58.1-3219.4
Partial exemption for structures in redevelopment or conservation areas or rehabilitation districts
Section
58.1-3219.5
Exemption from taxes on property for disabled veterans
Section
58.1-3219.6
Application for exemption
Section
58.1-3219.7
Commissioner of the Department of Veterans Services; rules and regulations; appeal
Section
58.1-3219.8
Absence from residence
Section
58.1-3219.9
Exemption from taxes on property of surviving spouses of members of the armed forces killed in action
Section
58.1-3219.10
Application for exemption
Section
58.1-3219.11
Commissioner of the Department of Veterans Services; rules and regulations
Section
58.1-3219.12
Absence from residence
Section
58.1-3219.13
Definitions
Section
58.1-3219.14
Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty
Section
58.1-3219.15
Application for exemption
Section
58.1-3219.16
Absence from residence
Section
58.1-3220
Partial exemption for certain rehabilitated, renovated or replacement residential structures
Section
58.1-3220.01
Local real property tax credits on certain rehabilitated, renovated or replacement residential structures
Section
58.1-3220.1
Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structures
Section
58.1-3221
Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures
Section
58.1-3221.1
Classification of land and improvements for tax purposes
Section
58.1-3221.2
Classification of certain energy-efficient buildings for tax purposes
Section
58.1-3221.3
Classification of certain commercial and industrial real property and taxation of such property by certain localities
Section
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
Section
58.1-3221.5
Classification of certain historical buildings for tax purposes
Section
58.1-3221.6
Classification of blighted and derelict properties in certain localities
Section
58.1-3222
Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings
Section
58.1-3223
Taxation of life tenant's interest when remainder held by United States
Section
58.1-3224
Apportionment of city taxes when part of real estate becomes separately owned
Section
58.1-3225
Apportionment of taxes, etc., on partition
Section
58.1-3226
Procedure for such apportionment
Section
58.1-3226.1
Release of lien on portion of real estate upon payment of taxes
Section
58.1-3227
Proration of delinquent taxes after purchase of part of tract
Section
58.1-3228
Release of delinquent tax lien to facilitate a conveyance of real property
Section
58.1-3228.1
Partial exemption from real property taxes for flood mitigation efforts
Section
58.1-3229
Declaration of policy
Section
58.1-3230
Special classifications of real estate established and defined
Section
58.1-3231
Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance
Section
58.1-3232
Authority of city to provide for assessment and taxation of real estate in newly annexed area
Section
58.1-3233
Determinations to be made by local officers before assessment of real estate under ordinance
Section
58.1-3234
Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc.
Section
58.1-3235
Removal of parcels from program if taxes delinquent
Section
58.1-3236
Valuation of real estate under ordinance
Section
58.1-3237
Change in use or zoning of real estate assessed under ordinance; roll-back taxes
Section
58.1-3237.1
Authority of counties to enact additional provisions concerning zoning classifications
Section
58.1-3238
Failure to report change in use; misstatements in applications
Section
58.1-3239
State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membership; duties; ordinances to be filed with Council
Section
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
Section
58.1-3241
Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality
Section
58.1-3242
Taking of real estate assessed under ordinance by right of eminent domain
Section
58.1-3243
Application of other provisions of Title 58.1
Section
58.1-3244
Article not in conflict with requirements for preparation and use of true values
Section
58.1-3245
Definitions
Section
58.1-3245.1
Blighted areas constitute public danger
Section
58.1-3245.2
Tax increment financing
Section
58.1-3245.3
Copies of tax increment financing ordinance to local assessing officer and treasurer or director of finance
Section
58.1-3245.4
Issuance of obligations for project costs
Section
58.1-3245.4
1. No annual debt limits for certain cities
Section
58.1-3245.5
Dissolving the Tax Increment Financing Fund
Section
58.1-3245.6
Definitions
Section
58.1-3245.7
Promotion of development of local enterprise zones
Section
58.1-3245.8
Adoption of local enterprise zone development taxation program
Section
58.1-3245.9
Copies of local enterprise zone development taxation ordinance to local assessing officer and treasurer or director of finance
Section
58.1-3245.10
Use of funds deposited in the Local Enterprise Zone Development Fund
Section
58.1-3245.11
Dissolving the Local Enterprise Zone Development Fund
Section
58.1-3245.12
Local enterprise zone program for technology, defense, or green development zones
Section
58.1-3250
General reassessment in cities
Section
58.1-3251
Annual assessment and reassessment in cities having not more than 30,000 population
Section
58.1-3252
In counties
Section
58.1-3253
Biennial general reassessments; annual or biennial assessment
Section
58.1-3254
Reassessment by direction of governing body
Section
58.1-3255
General reassessment every four years not required in certain counties
Section
58.1-3256
Reassessment in towns; appeals of assessments
Section
58.1-3257
Completion of work; extensions
Section
58.1-3258
Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessors and appraisers
Section
58.1-3258.1
Certification of supervisors, assessors and appraisers contracted by a locality to perform assessments
Section
58.1-3258.2
Grounds for denial or revocation of certification
Section
58.1-3259
Failure of county or city to comply with law on general reassessment of real estate
Section
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.
Section
58.1-3261
Annual assessment of real estate in certain other cities and counties
Section
58.1-3270
Annual or biennial assessment and equalization by commissioner of revenue
Section
58.1-3271
Appointment of board of assessors and real estate appraiser or board of equalization in counties and cities
Section
58.1-3272
How assessments made by board or assessor
Section
58.1-3273
Reserved
Section
58.1-3274
Establishment of department of real estate assessment; joint departments
Section
58.1-3275
By whom reassessment made in cities and counties
Section
58.1-3276
Qualifications of assessors and appraisers; removal and appointment of substitute
Section
58.1-3277
Forms for general reassessment of real estate in counties, cities and towns
Section
58.1-3278
Department to render assistance
Section
58.1-3280
Assessment of values
Section
58.1-3281
When commissioner of the revenue to ascertain ownership of real estate; tax year
Section
58.1-3282
When land and improvements owned separately; how assessed
Section
58.1-3283
Assessment of airspace owned separately from subjacent land surface
Section
58.1-3284
Assessment of standing timber trees owned by person who owns land surface; when owned separately
Section
58.1-3284.1
Assessment of lots and open spaces in certain planned development subdivisions
Section
58.1-3284.2
Reassessment of residential property containing defective drywall
Section
58.1-3284.3
Wetlands to be specially and separately assessed
Section
58.1-3285
Assessment and reassessment of lots when subdivided or rezoned
Section
58.1-3286
Mineral lands to be specially and separately assessed; severance tax
Section
58.1-3287
Mineral lands and minerals to be included in general reassessment of real estate
Section
58.1-3288
Assessment in name of "unknown owner."
Section
58.1-3289
Reserved
Section
58.1-3290
How land divided among several owners to be assessed
Section
58.1-3291
Valuation of repairs, additions and new buildings
Section
58.1-3292
Assessment of new buildings substantially completed, etc.; extension of time for paying assessment
Section
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
Section
58.1-3293
Building, etc., when damaged or destroyed, value to be reduced
Section
58.1-3294
Reports of income data by owners of income-producing realty; certification; confidentiality
Section
58.1-3295
Assessment of real property; affordable housing
Section
58.1-3295.1
Assessment of real property; residential rental apartments
Section
58.1-3295.2
Assessment or exemption of certain real property conveyed or owned by a community land trust
Section
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
Section
58.1-3301
Form of land book
Section
58.1-3302
What the table of town or city lots to contain
Section
58.1-3303
Clerks to forward copies of certain receipts and make certain reports regarding deeds and property transfers to local commissioners and Department
Section
58.1-3304
Lists of judgments for partition or recovery of lands and of lands devised
Section
58.1-3305
Penalty on clerks for failure to deliver such lists
Section
58.1-3306
Librarian of Virginia to furnish abstracts of grants
Section
58.1-3307
Reserved
Section
58.1-3308
Commissioner to enter lands appearing on abstracts and assess their value
Section
58.1-3309
Lands on lists to be transferred and charged; apportionment of value of soil and standing timber
Section
58.1-3310
Commissioner of the revenue to retain original land book; disposition of copies; penalties
Section
58.1-3311
Land book not to be altered after delivery to local treasurer
Section
58.1-3312
Changes to be noted in land book by commissioner in making it out
Section
58.1-3313
Commissioners to correct mistakes in their land books
Section
58.1-3314
Transfer and entry fees
Section
58.1-3315
Collection of fees
Section
58.1-3320
Taxes to be extended on basis of assessment
Section
58.1-3321
Effect on rate when assessment results in tax increase; public hearings
Section
58.1-3330
Notice of change in assessment
Section
58.1-3331
Public disclosure of certain assessment records
Section
58.1-3332
Property appraisal cards or sheets
Section
58.1-3340
Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee at sale; lien on rents
Section
58.1-3341
Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits
Section
58.1-3342
Assessment upon owner's death; liability of personalty for tax
Section
58.1-3343
Effect of lien on certain real estate jointly owned
Section
58.1-3344
Taxes a lien on fee simple estate, not merely on interest of owner
Section
58.1-3345
Tax liens on timber in certain counties
Section
58.1-3350
Review of assessment
Section
58.1-3351
How assessed value changed; improvements; correction by court or board of equalization
Section
58.1-3352
When lands in one place are assessed in another; how error corrected
Section
58.1-3353
Assessment not invalid unless rights prejudiced by error
Section
58.1-3354
Change when easement acquired
Section
58.1-3355
Notice to State Corporation Commission and Department of deduction from value of real estate for public service corporation easement
Section
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
Section
58.1-3360.1
Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes
Section
58.1-3360.2
Proration by court; effect on interest and penalties
Section
58.1-3361
Clerk to furnish lists of such lands
Section
58.1-3362
Refund of taxes paid; effect on penalties and interest
Section
58.1-3363
Recovery of taxes paid while contesting condemnation
Section
58.1-3370
Appointment
Section
58.1-3371
Appointment in counties with county executive or county manager form of government
Section
58.1-3372
Repealed
Section
58.1-3373
Permanent board of equalization
Section
58.1-3373.1
City may elect to provide for board of equalization
Section
58.1-3374
Qualifications of members; vacancies
Section
58.1-3375
Compensation of members
Section
58.1-3376
Organization and assistants; legal assistance
Section
58.1-3377
Use of land books
Section
58.1-3378
Sittings; notices thereof
Section
58.1-3379
Hearing complaints and equalizing assessments
Section
58.1-3380
Taxpayer or local authorities may apply for equalization
Section
58.1-3381
Action of board; notice required before increase made
Section
58.1-3382
Appeal
Section
58.1-3383
Omitted real estate and duplicate assessments
Section
58.1-3384
Minutes and copies of orders
Section
58.1-3385
Commissioner to make changes ordered; when order exonerates taxpayer
Section
58.1-3386
Power of boards to send for persons and papers
Section
58.1-3387
Penalty for failure to obey summons
Section
58.1-3388
In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made
Section
58.1-3389
Article not applicable to real estate assessable by Corporation Commission or Department