{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/33.2-2105.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/33.2-2105.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/33.2-2105.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/33.2-2105.html"}],"law_id":64278,"edition_id":1,"section_id":64278,"structure_id":14245,"section_number":"33.2-2105","catch_line":"Annual special improvements tax; use of revenues","history":"2001, c. 611, \u00a7 33.1-435; 2004, c. 792; 2014, c. 805.","full_text":"Upon the written request of the commission made to the governing body, the governing body may levy and collect an annual special improvements tax on taxable real estate zoned for commercial or industrial use or used for such purposes and taxable leasehold interests in that portion of the improvement district within its jurisdiction. For the purposes of this chapter, real property that is zoned to permit multiunit residential use but not yet used for that purpose and multiunit residential real property that is primarily leased or rented to residential tenants or other occupants by an owner who is engaged in such a business shall be deemed to be property in commercial use and therefore subject to the special improvements tax authorized by this section. Notwithstanding the provisions of Article 4 (\u00a7 58.1-3229 et seq.) of Chapter 32 of Title 58.1, the tax shall be levied on the assessed fair market value of the taxable real property. The rate of the special improvements tax shall not be more than 40 cents ($0.40) per $100 of the assessed fair market value of any taxable real estate or the assessable value of taxable leasehold property as specified by \u00a7 58.1-3203; however, if all the owners in any district so request in writing, this limitation on rate shall not apply. Such special improvements taxes shall be collected at the same time and in the same manner as the county’s taxes are collected, and the proceeds shall be kept in a separate account. The effective date of the initial levy shall be, at the discretion of the governing body, either (i) January 1 of the year following adoption of the resolution creating the district or (ii) on a prorated basis for the period from the date when the special improvements tax was first imposed through the remainder of the year. All revenues received by the county pursuant to such taxes shall be paid to or at the direction of the district commission for its use pursuant to this chapter. All revenues generated from the annual special improvements taxes levied by the governing body pursuant to this section shall be deemed to be contributions of that governing body in any transportation cost-sharing formula.","order_by":null,"text":{"0":{"id":233951,"text":"Upon the written request of the commission made to the governing body, the governing body may levy and collect an annual special improvements tax on taxable real estate zoned for commercial or industrial use or used for such purposes and taxable leasehold interests in that portion of the improvement district within its jurisdiction. For the purposes of this chapter, real property that is zoned to permit multiunit residential use but not yet used for that purpose and multiunit residential real property that is primarily leased or rented to residential tenants or other occupants by an owner who is engaged in such a business shall be deemed to be property in commercial use and therefore subject to the special improvements tax authorized by this section. Notwithstanding the provisions of Article 4 (\u00a7 58.1-3229 et seq.) of Chapter 32 of Title 58.1, the tax shall be levied on the assessed fair market value of the taxable real property. The rate of the special improvements tax shall not be more than 40 cents ($0.40) per $100 of the assessed fair market value of any taxable real estate or the assessable value of taxable leasehold property as specified by \u00a7 58.1-3203; however, if all the owners in any district so request in writing, this limitation on rate shall not apply. Such special improvements taxes shall be collected at the same time and in the same manner as the county’s taxes are collected, and the proceeds shall be kept in a separate account. The effective date of the initial levy shall be, at the discretion of the governing body, either (i) January 1 of the year following adoption of the resolution creating the district or (ii) on a prorated basis for the period from the date when the special improvements tax was first imposed through the remainder of the year. All revenues received by the county pursuant to such taxes shall be paid to or at the direction of the district commission for its use pursuant to this chapter. All revenues generated from the annual special improvements taxes levied by the governing body pursuant to this section shall be deemed to be contributions of that governing body in any transportation cost-sharing formula.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14245,"edition_id":1,"name":"Transportation Districts Within Certain Counties","identifier":"21","label":"chapter","depth":3,"order_by":1,"parent_id":12807,"metadata":{},"date_created":"2026-06-26 03:47:26","date_modified":"2026-06-26 03:47:26","permalink":{"id":207183,"object_type":"structure","relational_id":14245,"identifier":"21","token":"33.2\/IV\/21","url":"\/33.2\/IV\/21\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12807,"edition_id":1,"name":"Local and Regional Transportation","identifier":"IV","label":"subtitle","depth":2,"order_by":1,"parent_id":12806,"metadata":{},"date_created":"2026-06-26 03:43:54","date_modified":"2026-06-26 03:43:54","permalink":{"id":206943,"object_type":"structure","relational_id":12807,"identifier":"IV","token":"33.2\/IV","url":"\/33.2\/IV\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12806,"edition_id":1,"name":"Highways and Other Surface Transportation Systems","identifier":"33.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:54","date_modified":"2026-06-26 03:43:54","permalink":{"id":204785,"object_type":"structure","relational_id":12806,"identifier":"33.2","token":"33.2","url":"\/33.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":84470,"structure_id":14245,"section_number":"33.2-2100","catch_line":"Definitions","url":"\/33.2-2100\/","token":"33.2\/IV\/21\/33.2-2100","metadata":false},{"id":68756,"structure_id":14245,"section_number":"33.2-2101","catch_line":"Creation of district","url":"\/33.2-2101\/","token":"33.2\/IV\/21\/33.2-2101","metadata":false},{"id":59232,"structure_id":14245,"section_number":"33.2-2102","catch_line":"Commission to exercise powers of the district","url":"\/33.2-2102\/","token":"33.2\/IV\/21\/33.2-2102","metadata":false},{"id":59765,"structure_id":14245,"section_number":"33.2-2103","catch_line":"Powers and duties of commission","url":"\/33.2-2103\/","token":"33.2\/IV\/21\/33.2-2103","metadata":false},{"id":60033,"structure_id":14245,"section_number":"33.2-2104","catch_line":"District advisory boards","url":"\/33.2-2104\/","token":"33.2\/IV\/21\/33.2-2104","metadata":false},{"id":64278,"structure_id":14245,"section_number":"33.2-2105","catch_line":"Annual special improvements tax; use of revenues","url":"\/33.2-2105\/","token":"33.2\/IV\/21\/33.2-2105","metadata":false},{"id":62039,"structure_id":14245,"section_number":"33.2-2106","catch_line":"Agreements with the Commonwealth Transportation Board; payment of special improvements tax to Transportation Trust Fund","url":"\/33.2-2106\/","token":"33.2\/IV\/21\/33.2-2106","metadata":false},{"id":59698,"structure_id":14245,"section_number":"33.2-2107","catch_line":"Payments for certain changes in zoning classifications or use","url":"\/33.2-2107\/","token":"33.2\/IV\/21\/33.2-2107","metadata":false},{"id":60190,"structure_id":14245,"section_number":"33.2-2108","catch_line":"Jurisdiction of localities and officers, etc., not affected","url":"\/33.2-2108\/","token":"33.2\/IV\/21\/33.2-2108","metadata":false},{"id":55477,"structure_id":14245,"section_number":"33.2-2109","catch_line":"Allocation of funds to districts","url":"\/33.2-2109\/","token":"33.2\/IV\/21\/33.2-2109","metadata":false},{"id":87373,"structure_id":14245,"section_number":"33.2-2110","catch_line":"Reimbursement for advances to district","url":"\/33.2-2110\/","token":"33.2\/IV\/21\/33.2-2110","metadata":false},{"id":71664,"structure_id":14245,"section_number":"33.2-2111","catch_line":"Cooperation between districts and other political subdivisions","url":"\/33.2-2111\/","token":"33.2\/IV\/21\/33.2-2111","metadata":false},{"id":75290,"structure_id":14245,"section_number":"33.2-2112","catch_line":"Tort liability","url":"\/33.2-2112\/","token":"33.2\/IV\/21\/33.2-2112","metadata":false},{"id":69643,"structure_id":14245,"section_number":"33.2-2113","catch_line":"Approval by Commonwealth Transportation Board","url":"\/33.2-2113\/","token":"33.2\/IV\/21\/33.2-2113","metadata":false},{"id":64396,"structure_id":14245,"section_number":"33.2-2114","catch_line":"Enlargement of local districts","url":"\/33.2-2114\/","token":"33.2\/IV\/21\/33.2-2114","metadata":false},{"id":74089,"structure_id":14245,"section_number":"33.2-2115","catch_line":"Abolition of local transportation districts","url":"\/33.2-2115\/","token":"33.2\/IV\/21\/33.2-2115","metadata":false},{"id":81775,"structure_id":14245,"section_number":"33.2-2116","catch_line":"Chapter to constitute complete authority for acts authorized; liberal construction","url":"\/33.2-2116\/","token":"33.2\/IV\/21\/33.2-2116","metadata":false}],"previous_section":{"id":60033,"structure_id":14245,"section_number":"33.2-2104","catch_line":"District advisory boards","url":"\/33.2-2104\/","token":"33.2\/IV\/21\/33.2-2104","metadata":false},"next_section":{"id":62039,"structure_id":14245,"section_number":"33.2-2106","catch_line":"Agreements with the Commonwealth Transportation Board; payment of special improvements tax to Transportation Trust Fund","url":"\/33.2-2106\/","token":"33.2\/IV\/21\/33.2-2106","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/33.2-2105\/","history_text":"

This law was first created in 2001. The record of its establishment is cataloged in chapter 611<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2004, chapter 792<\/a>; in 2014, chapter 805<\/a>.<\/p>","references":[{"id":68756,"section_number":"33.2-2101","catch_line":"Creation of district","order_by":null,"url":"\/33.2-2101\/"}],"refers_to":[{"id":83715,"section_number":"58.1-3203","catch_line":"Taxation of certain leasehold interests; concessions","order_by":null,"url":"\/58.1-3203\/"},{"id":56646,"section_number":"58.1-3229","catch_line":"Repealed","order_by":null,"url":"\/58.1-3229\/"}],"permalink":{"id":207205,"object_type":"law","relational_id":64278,"identifier":"33.2-2105","token":"33.2\/IV\/21\/33.2-2105","url":"\/33.2-2105\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/33.2-2105\/","token":"33.2\/IV\/21\/33.2-2105","dublin_core":{"Title":"Annual special improvements tax; use of revenues","Type":"Text","Format":"text\/html","Identifier":"\u00a7 33.2-2105","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Upon the written request of the commission<\/span> made to the governing body<\/span>, the governing body<\/span> may levy<\/span> and collect an annual special improvements tax on taxable real estate zoned for commercial or industrial use or used for such purposes and taxable leasehold interests in that portion of the improvement district<\/span> within its jurisdiction<\/span>. For the purposes of this chapter, real property that is zoned to permit multiunit residential use but not yet used for that purpose and multiunit residential real property that is primarily leased or rented to residential tenants or other occupants by an owner<\/span> who is engaged in such a business shall be deemed to be property in commercial use and therefore subject to the special improvements tax authorized by this section. Notwithstanding the provisions of Article 4 (\u00a7 58.1-3229<\/a> et seq.) of Chapter 32 of Title 58.1, the tax shall be levied on the assessed fair market value of the taxable real property. The rate of the special improvements tax shall not be more than 40 cents ($0.40) per $100 of the assessed fair market value of any taxable real estate or the assessable value of taxable leasehold property as specified by \u00a7 58.1-3203<\/a>; however, if all the owners<\/span> in any district<\/span> so request in writing, this limitation on rate shall not apply. Such special improvements taxes shall be collected at the same time and in the same manner as the county<\/span>’s taxes are collected, and the proceeds shall be kept in a separate account. The effective date of the initial levy<\/span> shall be, at the discretion of the governing body<\/span>, either (i) January 1 of the year following adoption of the resolution creating the district<\/span> or (ii) on a prorated basis for the period from the date when the special improvements tax was first imposed through the remainder of the year. All revenues<\/span> received by the county<\/span> pursuant to such taxes shall be paid to or at the direction of the district<\/span> commission<\/span> for its use pursuant to this chapter. All revenues<\/span> generated from the annual special improvements taxes levied by the governing body<\/span> pursuant to this section shall be deemed to be contributions of that governing body<\/span> in any transportation cost<\/span>-sharing formula.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nANNUAL SPECIAL IMPROVEMENTS TAX; USE OF REVENUES (\u00a7 33.2-2105)\n\nUpon the written request of the commission made to the governing body, the\ngoverning body may levy and collect an annual special improvements tax on\ntaxable real estate zoned for commercial or industrial use or used for such\npurposes and taxable leasehold interests in that portion of the improvement\ndistrict within its jurisdiction. For the purposes of this chapter, real\nproperty that is zoned to permit multiunit residential use but not yet used for\nthat purpose and multiunit residential real property that is primarily leased or\nrented to residential tenants or other occupants by an owner who is engaged in\nsuch a business shall be deemed to be property in commercial use and therefore\nsubject to the special improvements tax authorized by this section.\nNotwithstanding the provisions of Article 4 (\u00a7 58.1-3229 et seq.) of Chapter 32\nof Title 58.1, the tax shall be levied on the assessed fair market value of the\ntaxable real property. The rate of the special improvements tax shall not be\nmore than 40 cents ($0.40) per $100 of the assessed fair market value of any\ntaxable real estate or the assessable value of taxable leasehold property as\nspecified by \u00a7 58.1-3203; however, if all the owners in any district so request\nin writing, this limitation on rate shall not apply. Such special improvements\ntaxes shall be collected at the same time and in the same manner as the\ncounty’s taxes are collected, and the proceeds shall be kept in a separate\naccount. The effective date of the initial levy shall be, at the discretion of\nthe governing body, either (i) January 1 of the year following adoption of the\nresolution creating the district or (ii) on a prorated basis for the period from\nthe date when the special improvements tax was first imposed through the\nremainder of the year. All revenues received by the county pursuant to such\ntaxes shall be paid to or at the direction of the district commission for its\nuse pursuant to this chapter. All revenues generated from the annual special\nimprovements taxes levied by the governing body pursuant to this section shall\nbe deemed to be contributions of that governing body in any transportation\ncost-sharing formula.\n\nHISTORY: 2001, c. 611, \u00a7 33.1-435; 2004, c. 792; 2014, c. 805.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}