§ 58.1-3606.2 Property exempt from taxation; nonprofit institutions of learning.
For purposes of the exemption authorized by Article X, Section 6 (a)(4) of the Constitution of Virginia: “Educational purposes” shall include any special education and related services as those terms are defined in the IDEA. “Institutions of learning” shall include any institutions licensed by the Department of Education that provide services pursuant to the federal Individuals with Disabilities Act (IDEA), 20 U.S.C. § 1400 et seq., or any school for students with disabilities in the Commonwealth that is licensed by the Board of Education pursuant to § 22.1-323.
History
This law was first created in 2025. The record of its establishment is cataloged in chapter 645 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year.
2025, c. 645.