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Virginia Code Title 58.1 > Chapter 32 - Real Property Tax

Virginia Code > Title 58.1 > Chapter 32 - Real Property Tax


Current as of: 2011
§ 58.1-3200Real estate subject to local taxation; taxable real estate defined; leaseholds
§ 58.1-3201What real estate to be taxed; amount of assessment; public service corporation property
§ 58.1-3202Taxation of certain multi-unit real estate
§ 58.1-3203Taxation of certain leasehold interests; concessions
§ 58.1-3204Lands acquired from United States, etc., when beneficial ownership held prior to January ...
§ 58.1-3205Assessment of real property where interest less than fee is held by public body; exemption of inter...
§ 58.1-3210Exemption or deferral of taxes on property of certain elderly and handicapped persons
§ 58.1-3211Description unavailable
§ 58.1-3211.1Prorated tax exemption or deferral of tax
§ 58.1-3212Local restrictions and exemptions
§ 58.1-3213Application for exemption
§ 58.1-3213.1Notice of local real estate tax exemption or deferral program for the elderly and handicappe...
§ 58.1-3214Absence from residence
§ 58.1-3215Effective date; change in circumstances
§ 58.1-3216Deferral programs; taxes to be lien on property
§ 58.1-3217Permanently and totally disabled defined
§ 58.1-3218Description unavailable
§ 58.1-3219Deferral of portion of real estate tax increases
§ 58.1-3219.1Conditions of deferral; payment of deferred amounts
§ 58.1-3219.2Description unavailable
§ 58.1-3219.3Limitations
§ 58.1-3219.4Partial exemption for structures in redevelopment or conservation areas or rehabilitation district...
§ 58.1-3219.5Exemption from taxes on property for disabled veterans.
§ 58.1-3219.6Application for exemption.
§ 58.1-3220Partial exemption for certain rehabilitated, renovated or replacement residential structure...
§ 58.1-3220.01Local real property tax credits on certain rehabilitated, renovated or replacement residential stru...
§ 58.1-3220.1Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structure...
§ 58.1-3221Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial stru...
§ 58.1-3221.1Classification of land and improvements for tax purposes
§ 58.1-3221.2Classification of certain energy-efficient buildings for tax purposes
§ 58.1-3221.3Classification of certain commercial and industrial real property a...
§ 58.1-3221.4Classification of improvements to real property designed and used primarily for the manufacture of ...
§ 58.1-3221.5Classification of certain historical buildings for tax purposes.
§ 58.1-3222Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings
§ 58.1-3223Taxation of life tenant's interest when remainder held by United States
§ 58.1-3224Apportionment of city taxes when part of real estate becomes separately owned
§ 58.1-3225Apportionment of taxes, etc., on partition
§ 58.1-3226Procedure for such apportionment
§ 58.1-3226.1Release of lien on portion of real estate upon payment of taxes
§ 58.1-3227Proration of delinquent taxes after purchase of part of tract
§ 58.1-3228Release of delinquent tax lien to facilitate a conveyance of real property
§ 58.1-3229Description unavailable
§ 58.1-3230Special classifications of real estate established and defined
§ 58.1-3231Authority of counties, cities and towns to adopt ordinances; general reassessment following adoptio...
§ 58.1-3232Authority of city to provide for assessment and taxation of real estate in newly annexed are...
§ 58.1-3233Determinations to be made by local officers before assessment of real estate under ordinanc...
§ 58.1-3234Application by property owners for assessment, etc., under ordinance; continuation of assessment, e...
§ 58.1-3235Removal of parcels from program if taxes delinquent
§ 58.1-3236Valuation of real estate under ordinance
§ 58.1-3237Change in use or zoning of real estate assessed under ordinance; roll-back taxes
§ 58.1-3237.1Authority of counties to enact additional provisions concerning zoning classifications
§ 58.1-3238Failure to report change in use; misstatements in applications
§ 58.1-3239State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membe...
§ 58.1-3240Duties of Director of the Department of Conservation and Recreation, the State Forester and the Com...
§ 58.1-3241Separation of part of real estate assessed under ordinance; contiguous real estate located in more ...
§ 58.1-3242Taking of real estate assessed under ordinance by right of eminent domain
§ 58.1-3243Application of other provisions of Title 58.1
§ 58.1-3244Article not in conflict with requirements for preparation and use of true values
§ 58.1-3245Definitions
§ 58.1-3245.1Blighted areas constitute public danger
§ 58.1-3245.2Tax increment financing
§ 58.1-3245.3Copies of tax increment financing ordinance to local assessing officer and treasurer or director o...
§ 58.1-3245.4Issuance of obligations for project costs
§ 58.1-3245.4:1No annual debt limits for certain cities
§ 58.1-3245.5Dissolving the Tax Increment Financing Fund
§ 58.1-3245.6Definitions
§ 58.1-3245.7Promotion of development of local enterprise zones
§ 58.1-3245.8Adoption of local enterprise zone development taxation program
§ 58.1-3245.9Copies of local enterprise zone development taxation ordinance to local assessing officer and treas...
§ 58.1-3245.10Use of funds deposited in the Local Enterprise Zone Development Fund
§ 58.1-3245.11Dissolving the Local Enterprise Zone Development Fund
§ 58.1-3245.12Local enterprise zone program for technology zones
§ 58.1-3250General reassessment in cities
§ 58.1-3251Annual assessment and reassessment in cities having not more than 30,000 population
§ 58.1-3252In counties
§ 58.1-3253Biennial general reassessments; annual or biennial assessment
§ 58.1-3254Reassessment by direction of governing body
§ 58.1-3255General reassessment every four years not required in certain counties
§ 58.1-3256Reassessment in towns; appeals of assessments
§ 58.1-3257Completion of work; extensions
§ 58.1-3258Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessor...
§ 58.1-3258.1Certification of supervisors, assessors and appraisers contracted by a locality to perform assessme...
§ 58.1-3258.2Grounds for denial or revocation of certification.
§ 58.1-3259Failure of county or city to comply with law on general reassessment of real estate
§ 58.1-3260Acts authorizing, in certain cities and counties, provision for the annual general reassessment of ...
§ 58.1-3261Annual assessment of real estate in certain other cities and counties
§ 58.1-3270Annual or biennial assessment and equalization by commissioner of revenue
§ 58.1-3271Appointment of board of assessors and real estate appraiser or board of equalization in counties an...
§ 58.1-3272How assessments made by board or assessor
§ 58.1-3273Description unavailable
§ 58.1-3274Establishment of department of real estate assessment; joint departments
§ 58.1-3275By whom reassessment made in cities and counties
§ 58.1-3276Qualifications of assessors and appraisers; removal and appointment of substitute
§ 58.1-3277Forms for general reassessment of real estate in counties, cities and towns
§ 58.1-3278Department to render assistance
§ 58.1-3280Assessment of values
§ 58.1-3281When commissioner of the revenue to ascertain ownership of real estate; tax year
§ 58.1-3282When land and improvements owned separately; how assessed
§ 58.1-3283Assessment of airspace owned separately from subjacent land surface
§ 58.1-3284Assessment of standing timber trees owned by person who owns land surface; when owned separatel...
§ 58.1-3284.1Assessment of lots and open spaces in certain planned development subdivisions
§ 58.1-3284.2Reassessment of residential property containing defective drywall.
§ 58.1-3285Assessment and reassessment of lots when subdivided or rezoned
§ 58.1-3286Mineral lands to be specially and separately assessed; severance tax
§ 58.1-3287Mineral lands and minerals to be included in general reassessment of real estate
§ 58.1-3288Assessment in name of "unknown owner."
§ 58.1-3289Description unavailable
§ 58.1-3290How land divided among several owners to be assessed
§ 58.1-3291Valuation of repairs, additions and new buildings
§ 58.1-3292Assessment of new buildings substantially completed, etc.; extension of time for paying assessmen...
§ 58.1-3292.1Assessment of new buildings substantially completed in a county operating under the urban county ex...
§ 58.1-3293Building, etc., when damaged or destroyed, value to be reduced
§ 58.1-3294Reports of income data by owners of income-producing realty; certification; confidentialit...
§ 58.1-3295Assessment of real property; affordable housing
§ 58.1-3300Reassessment record; original filed in clerk's office; copies to commissioner of the revenue and lo...
§ 58.1-3301Form of land book
§ 58.1-3302What the table of town or city lots to contain
§ 58.1-3303Clerks to forward copies of certain receipts and make certain reports regarding deeds and property ...
§ 58.1-3304Lists of judgments for partition or recovery of lands and of lands devised
§ 58.1-3305Penalty on clerks for failure to deliver such lists
§ 58.1-3306Librarian of Virginia to furnish abstracts of grants
§ 58.1-3307Description unavailable
§ 58.1-3308Commissioner to enter lands appearing on abstracts and assess their value
§ 58.1-3309Lands on lists to be transferred and charged; apportionment of value of soil and standing timbe...
§ 58.1-3310Commissioner of the revenue to retain original land book; disposition of copies; penaltie...
§ 58.1-3311Land book not to be altered after delivery to local treasurer
§ 58.1-3312Changes to be noted in land book by commissioner in making it out
§ 58.1-3313Commissioners to correct mistakes in their land books
§ 58.1-3314Transfer and entry fees
§ 58.1-3315Collection of fees
§ 58.1-3320Taxes to be extended on basis of assessment
§ 58.1-3321Effect on rate when assessment results in tax increase; public hearings
§ 58.1-3330Notice of change in assessment
§ 58.1-3331Public disclosure of certain assessment ...
§ 58.1-3332Property appraisal cards or sheets
§ 58.1-3340Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee a...
§ 58.1-3341Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending ...
§ 58.1-3342Assessment upon owner's death; liability of personalty for tax
§ 58.1-3343Effect of lien on certain real estate jointly owned
§ 58.1-3344Taxes a lien on fee simple estate, not merely on interest of owner
§ 58.1-3345Tax liens on timber in certain counties
§ 58.1-3350Review of assessment
§ 58.1-3351How assessed value changed; improvements; correction by court or board of equalization
§ 58.1-3352When lands in one place are assessed in another; how error corrected
§ 58.1-3353Assessment not invalid unless rights prejudiced by error
§ 58.1-3354Change when easement acquired
§ 58.1-3355Notice to State Corporation Commission and Department of deduction from value of real estate for pu...
§ 58.1-3360Credit on current year's taxes when land acquired by United States, the Commonwealth, a political s...
§ 58.1-3360.1Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority t...
§ 58.1-3360.2Proration by court; effect on interest and penalties
§ 58.1-3361Clerk to furnish lists of such lands
§ 58.1-3362Refund of taxes paid; effect on penalties and interest
§ 58.1-3363Recovery of taxes paid while contesting condemnation
§ 58.1-3370Appointment
§ 58.1-3371Appointment in counties with county executive or county manager form of government
§ 58.1-3372Description unavailable
§ 58.1-3373Permanent board of equalization
§ 58.1-3374Qualifications of members; vacancies
§ 58.1-3375Compensation of members
§ 58.1-3376Organization and assistants; legal assistance
§ 58.1-3377Use of land books
§ 58.1-3378Sittings; notices thereof
§ 58.1-3379Hearing complaints and equalizing assess...
§ 58.1-3380Taxpayer or local authorities may apply for equalization
§ 58.1-3381Action of board; notice required before increase made
§ 58.1-3382Appeal
§ 58.1-3383Omitted real estate and duplicate assessments
§ 58.1-3384Minutes and copies of orders
§ 58.1-3385Commissioner to make changes ordered; when order exonerates taxpayer
§ 58.1-3386Power of boards to send for persons and papers
§ 58.1-3387Penalty for failure to obey summons
§ 58.1-3388In counties not having general reassessment, or annual or biennial assessment, taxes to be extende...
§ 58.1-3389Article not applicable to real estate assessable by Corporation Commission or Department

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Questions & Answers: Property Taxes

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Virginia Laws: Property Taxes

Virginia Code Title 58.1 > Chapter 32 - Real Property Tax
Virginia Code Title 58.1 > Chapter 34 - Payments in Lieu of Real Property Taxation
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