Virginia

Code of Virginia § 58.1-3200. Real estate subject to local taxation; taxable real estate defined; leaseholds.

Code of Virginia § 58.1-3201. What real estate to be taxed; amount of assessment; public service corporation property.

Code of Virginia § 58.1-3202. Taxation of certain multi-unit real estate.

Code of Virginia § 58.1-3203. Taxation of certain leasehold interests; concessions.

Code of Virginia § 58.1-3204. Lands acquired from United States, etc., when beneficial ownership held prior to January 1.

Code of Virginia § 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.

Code of Virginia § 58.1-3210. Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities.

Code of Virginia § 58.1-3211. Repealed.

Code of Virginia § 58.1-3211.1. Prorated tax exemption or deferral of tax.

Code of Virginia § 58.1-3212. Local restrictions and exemptions.

Code of Virginia § 58.1-3213. Application for exemption.

Code of Virginia § 58.1-3213.1. Notice of local real estate tax exemption or deferral program for elderly individuals and individuals with disabilities.

Code of Virginia § 58.1-3214. Absence from residence.

Code of Virginia § 58.1-3215. Effective date; change in circumstances.

Code of Virginia § 58.1-3216. Deferral programs; taxes to be lien on property.

Code of Virginia § 58.1-3217. Permanently and totally disabled defined.

Code of Virginia § 58.1-3218. Repealed.

Code of Virginia § 58.1-3219. Deferral of portion of real estate tax increases.

Code of Virginia § 58.1-3219.1. Conditions of deferral; payment of deferred amounts.

Code of Virginia § 58.1-3219.2. Repealed.

Code of Virginia § 58.1-3219.3. Limitations.

Code of Virginia § 58.1-3219.4. Partial exemption for structures in redevelopment or conservation areas or rehabilitation districts.

Code of Virginia § 58.1-3219.5. Exemption from taxes on property for disabled veterans.

Code of Virginia § 58.1-3219.6. Application for exemption.

Code of Virginia § 58.1-3219.7. Commissioner of the Department of Veterans Services; rules and regulations; appeal.

Code of Virginia § 58.1-3219.8. Absence from residence.

Code of Virginia § 58.1-3219.9. Exemption from taxes on property of surviving spouses of members of the armed forces who died in the line of duty.

Code of Virginia § 58.1-3219.10. Application for exemption.

Code of Virginia § 58.1-3219.11. Commissioner of the Department of Veterans Services; rules and regulations.

Code of Virginia § 58.1-3219.12. Absence from residence.

Code of Virginia § 58.1-3219.13. Definitions.

Code of Virginia § 58.1-3219.14. Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty.

Code of Virginia § 58.1-3219.15. Application for exemption.

Code of Virginia § 58.1-3219.16. Absence from residence.

Code of Virginia § 58.1-3220. Partial exemption for certain rehabilitated, renovated or replacement residential structures.

Code of Virginia § 58.1-3220.01. Local real property tax credits on certain rehabilitated, renovated or replacement residential structures.

Code of Virginia § 58.1-3220.1. Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structures.

Code of Virginia § 58.1-3221. Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures.

Code of Virginia § 58.1-3221.1. Classification of land and improvements for tax purposes.

Code of Virginia § 58.1-3221.2. Classification of certain energy-efficient buildings for tax purposes.

Code of Virginia § 58.1-3221.3. Classification of certain commercial and industrial real property and taxation of such property by certain localities.

Code of Virginia § 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.

Code of Virginia § 58.1-3221.5. Classification of certain historical buildings for tax purposes.

Code of Virginia § 58.1-3221.6. Classification of blighted and derelict properties in certain localities.

Code of Virginia § 58.1-3222. Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings.

Code of Virginia § 58.1-3223. Taxation of life tenant's interest when remainder held by United States.

Code of Virginia § 58.1-3224. Apportionment of city taxes when part of real estate becomes separately owned.

Code of Virginia § 58.1-3225. Apportionment of taxes, etc., on partition.

Code of Virginia § 58.1-3226. Procedure for such apportionment.

Code of Virginia § 58.1-3226.1. Release of lien on portion of real estate upon payment of taxes.

Code of Virginia § 58.1-3227. Proration of delinquent taxes after purchase of part of tract.

Code of Virginia § 58.1-3228. Release of delinquent tax lien to facilitate a conveyance of real property.

Code of Virginia § 58.1-3228.1. Partial exemption from real property taxes for flood mitigation efforts.

Code of Virginia § 58.1-3228.2. Repealed.

Code of Virginia § 58.1-3229. Repealed.

Code of Virginia § 58.1-3230. Special classifications of real estate established and defined.

Code of Virginia § 58.1-3231. Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance.

Code of Virginia § 58.1-3232. Authority of city to provide for assessment and taxation of real estate in newly annexed area.

Code of Virginia § 58.1-3233. Determinations to be made by local officers before assessment of real estate under ordinance.

Code of Virginia § 58.1-3234. Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc.

Code of Virginia § 58.1-3235. Removal of parcels from program if taxes delinquent.

Code of Virginia § 58.1-3236. Valuation of real estate under ordinance.

Code of Virginia § 58.1-3237. Change in use or zoning of real estate assessed under ordinance; roll-back taxes.

Code of Virginia § 58.1-3237.1. Authority of counties to enact additional provisions concerning zoning classifications.

Code of Virginia § 58.1-3238. Failure to report change in use; misstatements in applications.

Code of Virginia § 58.1-3239. State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membership; duties; ordinances to be filed with Council.

Code of Virginia § 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.

Code of Virginia § 58.1-3241. Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality.

Code of Virginia § 58.1-3242. Taking of real estate assessed under ordinance by right of eminent domain.

Code of Virginia § 58.1-3242.1. Forest Sustainability Fund.

Code of Virginia § 58.1-3243. Application of other provisions of Title 58.1.

Code of Virginia § 58.1-3244. Article not in conflict with requirements for preparation and use of true values.

Code of Virginia § 58.1-3245. Definitions.

Code of Virginia § 58.1-3245.1. Blighted areas constitute public danger.

Code of Virginia § 58.1-3245.2. Tax increment financing.

Code of Virginia § 58.1-3245.3. Copies of tax increment financing ordinance to local assessing officer and treasurer or director of finance.

Code of Virginia § 58.1-3245.4:1. No annual debt limits for certain cities.

Code of Virginia § 58.1-3245.4. Issuance of obligations for project costs.

Code of Virginia § 58.1-3245.5. Dissolving the Tax Increment Financing Fund.

Code of Virginia § 58.1-3245.6. Definitions.

Code of Virginia § 58.1-3245.7. Promotion of development of local enterprise zones.

Code of Virginia § 58.1-3245.8. Adoption of local enterprise zone development taxation program.

Code of Virginia § 58.1-3245.9. Copies of local enterprise zone development taxation ordinance to local assessing officer and treasurer or director of finance.

Code of Virginia § 58.1-3245.10. Use of funds deposited in the Local Enterprise Zone Development Fund.

Code of Virginia § 58.1-3245.11. Dissolving the Local Enterprise Zone Development Fund.

Code of Virginia § 58.1-3245.12. Local enterprise zone program for technology, defense, or green development zones.

Code of Virginia § 58.1-3250. General reassessment in cities.

Code of Virginia § 58.1-3251. Annual assessment and reassessment in cities having not more than 30,000 population.

Code of Virginia § 58.1-3252. In counties.

Code of Virginia § 58.1-3253. Biennial general reassessments; annual or biennial assessment.

Code of Virginia § 58.1-3254. Reassessment by direction of governing body.

Code of Virginia § 58.1-3255. General reassessment every four years not required in certain counties.

Code of Virginia § 58.1-3256. Reassessment in towns; appeals of assessments.

Code of Virginia § 58.1-3257. Completion of work; extensions.

Code of Virginia § 58.1-3258. Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessors and appraisers.

Code of Virginia § 58.1-3258.1. Certification of supervisors, assessors and appraisers contracted by a locality to perform assessments.

Code of Virginia § 58.1-3258.2. Grounds for denial or revocation of certification.

Code of Virginia § 58.1-3259. Failure of county or city to comply with law on general reassessment of real estate.

Code of Virginia § 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.

Code of Virginia § 58.1-3261. Annual assessment of real estate in certain other cities and counties.

Code of Virginia § 58.1-3270. Annual or biennial assessment and equalization by commissioner of revenue.

Code of Virginia § 58.1-3271. Appointment of board of assessors and real estate appraiser or board of equalization in counties and cities.

Code of Virginia § 58.1-3272. How assessments made by board or assessor.

Code of Virginia § 58.1-3273. Reserved.

Code of Virginia § 58.1-3274. Establishment of department of real estate assessment; joint departments.

Code of Virginia § 58.1-3275. By whom reassessment made in cities and counties.

Code of Virginia § 58.1-3276. Qualifications of assessors and appraisers; removal and appointment of substitute.

Code of Virginia § 58.1-3277. Forms for general reassessment of real estate in counties, cities and towns.

Code of Virginia § 58.1-3278. Department to render assistance.

Code of Virginia § 58.1-3280. Assessment of values.

Code of Virginia § 58.1-3281. When commissioner of the revenue to ascertain ownership of real estate; tax year.

Code of Virginia § 58.1-3282. When land and improvements owned separately; how assessed.

Code of Virginia § 58.1-3283. Assessment of airspace owned separately from subjacent land surface.

Code of Virginia § 58.1-3284. Assessment of standing timber trees owned by person who owns land surface; when owned separately.

Code of Virginia § 58.1-3284.1. Assessment of lots and open spaces in certain planned development subdivisions.

Code of Virginia § 58.1-3284.2. Reassessment of residential property containing defective drywall.

Code of Virginia § 58.1-3284.3. Wetlands to be specially and separately assessed.

Code of Virginia § 58.1-3285. Assessment and reassessment of lots when subdivided or rezoned.

Code of Virginia § 58.1-3286. Mineral lands to be specially and separately assessed; severance tax.

Code of Virginia § 58.1-3287. Mineral lands and minerals to be included in general reassessment of real estate.

Code of Virginia § 58.1-3288. Assessment in name of "unknown owner."

Code of Virginia § 58.1-3289. Reserved.

Code of Virginia § 58.1-3290. How land divided among several owners to be assessed.

Code of Virginia § 58.1-3291. Valuation of repairs, additions and new buildings.

Code of Virginia § 58.1-3292. Assessment of new buildings substantially completed, etc.; extension of time for paying assessment.

Code of Virginia § 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.

Code of Virginia § 58.1-3293. Building, etc., when damaged or destroyed, value to be reduced.

Code of Virginia § 58.1-3294. Reports of income data by owners of income-producing realty; certification; confidentiality.

Code of Virginia § 58.1-3295. Assessment of real property; affordable rental housing.

Code of Virginia § 58.1-3295.1. Assessment of real property; residential rental apartments.

Code of Virginia § 58.1-3295.2. Assessment or exemption of certain real property conveyed or owned by a community land trust.

Code of Virginia § 58.1-3295.3. Assessment of real property; data centers.

Code of Virginia § 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.

Code of Virginia § 58.1-3301. Form of land book.

Code of Virginia § 58.1-3302. What the table of town or city lots to contain.

Code of Virginia § 58.1-3303. Clerks to forward copies of certain receipts and make certain reports regarding deeds and property transfers to local commissioners and Department.

Code of Virginia § 58.1-3304. Lists of judgments for partition or recovery of lands and of lands devised.

Code of Virginia § 58.1-3305. Penalty on clerks for failure to deliver such lists.

Code of Virginia § 58.1-3306. Librarian of Virginia to furnish abstracts of grants.

Code of Virginia § 58.1-3307. Reserved.

Code of Virginia § 58.1-3308. Commissioner to enter lands appearing on abstracts and assess their value.

Code of Virginia § 58.1-3309. Lands on lists to be transferred and charged; apportionment of value of soil and standing timber.

Code of Virginia § 58.1-3310. Commissioner of the revenue to retain original land book; disposition of copies; penalties.

Code of Virginia § 58.1-3311. Land book not to be altered after delivery to local treasurer.

Code of Virginia § 58.1-3312. Changes to be noted in land book by commissioner in making it out.

Code of Virginia § 58.1-3313. Commissioners to correct mistakes in their land books.

Code of Virginia § 58.1-3314. Transfer and entry fees.

Code of Virginia § 58.1-3315. Collection of fees.

Code of Virginia § 58.1-3320. Taxes to be extended on basis of assessment.

Code of Virginia § 58.1-3321. Effect on rate when assessment results in tax increase; public hearings; referendum.

Code of Virginia § 58.1-3330. Notice of change in assessment.

Code of Virginia § 58.1-3331. Public disclosure of certain assessment records.

Code of Virginia § 58.1-3332. Property appraisal cards or sheets.

Code of Virginia § 58.1-3340. Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee at sale; lien on rents.

Code of Virginia § 58.1-3341. Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits.

Code of Virginia § 58.1-3342. Assessment upon owner's death; liability of personalty for tax.

Code of Virginia § 58.1-3343. Effect of lien on certain real estate jointly owned.

Code of Virginia § 58.1-3344. Taxes a lien on fee simple estate, not merely on interest of owner.

Code of Virginia § 58.1-3345. Tax liens on timber in certain counties.

Code of Virginia § 58.1-3350. Review of assessment.

Code of Virginia § 58.1-3351. How assessed value changed; improvements; correction by court or board of equalization.

Code of Virginia § 58.1-3352. When lands in one place are assessed in another; how error corrected.

Code of Virginia § 58.1-3353. Assessment not invalid unless rights prejudiced by error.

Code of Virginia § 58.1-3354. Change when easement acquired.

Code of Virginia § 58.1-3355. Notice to State Corporation Commission and Department of deduction from value of real estate for public service corporation easement.

Code of Virginia § 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.

Code of Virginia § 58.1-3360.1. Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes.

Code of Virginia § 58.1-3360.2. Proration by court; effect on interest and penalties.

Code of Virginia § 58.1-3361. Clerk to furnish lists of such lands.

Code of Virginia § 58.1-3362. Refund of taxes paid; effect on penalties and interest.

Code of Virginia § 58.1-3363. Recovery of taxes paid while contesting condemnation.

Code of Virginia § 58.1-3370. Appointment.

Code of Virginia § 58.1-3371. Appointment in counties with county executive or county manager form of government.

Code of Virginia § 58.1-3372. Repealed.

Code of Virginia § 58.1-3373. Permanent board of equalization.

Code of Virginia § 58.1-3373.1. City may elect to provide for board of equalization.

Code of Virginia § 58.1-3374. Qualifications of members; vacancies.

Code of Virginia § 58.1-3375. Compensation of members.

Code of Virginia § 58.1-3376. Organization and assistants; legal assistance.

Code of Virginia § 58.1-3377. Use of land books.

Code of Virginia § 58.1-3378. Sittings; notices thereof.

Code of Virginia § 58.1-3379. Hearing complaints and equalizing assessments.

Code of Virginia § 58.1-3380. Taxpayer or local authorities may apply for equalization.

Code of Virginia § 58.1-3381. Action of board; notice required before increase made.

Code of Virginia § 58.1-3382. Appeal.

Code of Virginia § 58.1-3383. Omitted real estate and duplicate assessments.

Code of Virginia § 58.1-3384. Minutes and copies of orders.

Code of Virginia § 58.1-3385. Commissioner to make changes ordered; when order exonerates taxpayer.

Code of Virginia § 58.1-3386. Power of boards to send for persons and papers.

Code of Virginia § 58.1-3387. Penalty for failure to obey summons.

Code of Virginia § 58.1-3388. In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made.

Code of Virginia § 58.1-3389. Article not applicable to real estate assessable by Corporation Commission or Department.