{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/33.2-2107.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/33.2-2107.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/33.2-2107.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/33.2-2107.html"}],"law_id":59698,"edition_id":1,"section_id":59698,"structure_id":14245,"section_number":"33.2-2107","catch_line":"Payments for certain changes in zoning classifications or use","history":"2001, c. 611, \u00a7 33.1-437; 2014, c. 805.","full_text":"A\n\nFor any real property within the district for which a county or participating town changes its zoning classification from one that is subject to the special improvements tax authorized by § 33.2-2106 to a classification that is not subject to that tax, the county or participating town shall require the simultaneous payment from the property owner of a sum representing the present value of the future special improvements taxes estimated by the county to be lost as a result of such change in classification. On a case-by-case basis, however, the governing body or town council of a participating town may, in its sole discretion, defer, for no more than 60 days, the effective date of such change in zoning classification. Upon deferral, the lump sum provided for in this subsection shall be paid to the county in immediately available funds acceptable to the county before the deferred effective date. If the landowner fails to make this lump sum payment as and when required, the change in zoning classification shall not become effective and the ordinance shall be void. Special improvements taxes previously paid in the year of the zoning change may be credited toward the payment on a prorated basis. The portion of the payment that may be credited shall be that portion of the year following the change in zoning classification. If at the time there is outstanding a contract by which the district has agreed to pay all or a portion of the special improvements tax to the Commonwealth Transportation Board, then the district and the Commonwealth Transportation Board shall agree to a method of calculating the present value of the loss of future special improvements taxes resulting from such a change in zoning classification and the procedure for payment of such funds to the Commonwealth Transportation Board. Whenever any county or participating town acts in accordance with such an agreement between the district and the Commonwealth Transportation Board, the change in zoning classification shall not be considered to have resulted in a shortfall in the total annual revenues from the imposition of the special improvements tax and the payments required to be made to the Commonwealth Transportation Board.B\n\nAny owner of any real property that is subject to the special improvements tax authorized by § 33.2-2106 because it is zoned to permit multiunit residential use but is not yet used for that purpose or because it consists of 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 who wishes to change the use of the real property to one that is not subject to that tax shall be required, prior to any such change in use, to pay to the county a sum representing the present value of the future special improvements taxes estimated by the county to be lost as a result of such change in use.","order_by":null,"text":{"0":{"id":218637,"text":"For any real property within the district for which a county or participating town changes its zoning classification from one that is subject to the special improvements tax authorized by § 33.2-2106 to a classification that is not subject to that tax, the county or participating town shall require the simultaneous payment from the property owner of a sum representing the present value of the future special improvements taxes estimated by the county to be lost as a result of such change in classification. On a case-by-case basis, however, the governing body or town council of a participating town may, in its sole discretion, defer, for no more than 60 days, the effective date of such change in zoning classification. Upon deferral, the lump sum provided for in this subsection shall be paid to the county in immediately available funds acceptable to the county before the deferred effective date. If the landowner fails to make this lump sum payment as and when required, the change in zoning classification shall not become effective and the ordinance shall be void. Special improvements taxes previously paid in the year of the zoning change may be credited toward the payment on a prorated basis. The portion of the payment that may be credited shall be that portion of the year following the change in zoning classification. If at the time there is outstanding a contract by which the district has agreed to pay all or a portion of the special improvements tax to the Commonwealth Transportation Board, then the district and the Commonwealth Transportation Board shall agree to a method of calculating the present value of the loss of future special improvements taxes resulting from such a change in zoning classification and the procedure for payment of such funds to the Commonwealth Transportation Board. Whenever any county or participating town acts in accordance with such an agreement between the district and the Commonwealth Transportation Board, the change in zoning classification shall not be considered to have resulted in a shortfall in the total annual revenues from the imposition of the special improvements tax and the payments required to be made to the Commonwealth Transportation Board.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":218638,"text":"Any owner of any real property that is subject to the special improvements tax authorized by § 33.2-2106 because it is zoned to permit multiunit residential use but is not yet used for that purpose or because it consists of 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 who wishes to change the use of the real property to one that is not subject to that tax shall be required, prior to any such change in use, to pay to the county a sum representing the present value of the future special improvements taxes estimated by the county to be lost as a result of such change in use.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/33.2-2107\/","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 1 time. 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. That modification is as follows: in 2014, chapter 805<\/a>.<\/p>","references":false,"refers_to":[{"id":62039,"section_number":"33.2-2106","catch_line":"Agreements with the Commonwealth Transportation Board; payment of special improvements tax to Transportation Trust Fund","order_by":null,"url":"\/33.2-2106\/"}],"permalink":{"id":207213,"object_type":"law","relational_id":59698,"identifier":"33.2-2107","token":"33.2\/IV\/21\/33.2-2107","url":"\/33.2-2107\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/33.2-2107\/","token":"33.2\/IV\/21\/33.2-2107","dublin_core":{"Title":"Payments for certain changes in zoning classifications or use","Type":"Text","Format":"text\/html","Identifier":"\u00a7 33.2-2107","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> For any real property within the district<\/span> for which a county<\/span> or participating town<\/span> changes its zoning classification from one that is subject to the special improvements tax authorized by § 33.2-2106<\/a> to a classification that is not subject to that tax, the county<\/span> or participating town<\/span> shall require the simultaneous payment from the property owner<\/span> of a sum representing the present value of the future special improvements taxes estimated by the county<\/span> to be lost as a result of such change in classification. On a case-by-case basis, however, the governing body<\/span> or town council of a participating town<\/span> may, in its sole discretion, defer, for no more than 60 days, the effective date of such change in zoning classification. Upon deferral, the lump sum provided for in this subsection shall be paid to the county<\/span> in immediately available funds acceptable to the county<\/span> before the deferred effective date. If the landowner<\/span> fails to make this lump sum payment as and when required, the change in zoning classification shall not become effective and the ordinance<\/span> shall be void. Special improvements taxes previously paid in the year of the zoning change may be credited toward the payment on a prorated basis. The portion of the payment that may be credited shall be that portion of the year following the change in zoning classification. If at the time there is outstanding a contract<\/span> by which the district<\/span> has agreed to pay all or a portion of the special improvements tax to the Commonwealth Transportation Board<\/span>, then the district<\/span> and the Commonwealth Transportation Board<\/span> shall agree to a method of calculating the present value of the loss of future special improvements taxes resulting from such a change in zoning classification and the procedure for payment of such funds to the Commonwealth Transportation Board<\/span>. Whenever any county<\/span> or participating town<\/span> acts in accordance with such an agreement between the district<\/span> and the Commonwealth Transportation Board<\/span>, the change in zoning classification shall not be considered to have resulted in a shortfall in the total annual revenues<\/span> from the imposition of the special improvements tax and the payments required to be made to the Commonwealth Transportation Board<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any owner<\/span> of any real property that is subject to the special improvements tax authorized by § 33.2-2106<\/a> because it is zoned to permit multiunit residential use but is not yet used for that purpose or because it consists of 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 who wishes to change the use of the real property to one that is not subject to that tax shall be required, prior to any such change in use, to pay to the county<\/span> a sum representing the present value of the future special improvements taxes estimated by the county<\/span> to be lost as a result of such change in use. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPAYMENTS FOR CERTAIN CHANGES IN ZONING CLASSIFICATIONS OR USE (\u00a7 33.2-2107)\n\nA. For any real property within the district for which a county or participating\ntown changes its zoning classification from one that is subject to the special\nimprovements tax authorized by § 33.2-2106 to a classification that is not\nsubject to that tax, the county or participating town shall require the\nsimultaneous payment from the property owner of a sum representing the present\nvalue of the future special improvements taxes estimated by the county to be\nlost as a result of such change in classification. On a case-by-case basis,\nhowever, the governing body or town council of a participating town may, in its\nsole discretion, defer, for no more than 60 days, the effective date of such\nchange in zoning classification. Upon deferral, the lump sum provided for in\nthis subsection shall be paid to the county in immediately available funds\nacceptable to the county before the deferred effective date. If the landowner\nfails to make this lump sum payment as and when required, the change in zoning\nclassification shall not become effective and the ordinance shall be void.\nSpecial improvements taxes previously paid in the year of the zoning change may\nbe credited toward the payment on a prorated basis. The portion of the payment\nthat may be credited shall be that portion of the year following the change in\nzoning classification. If at the time there is outstanding a contract by which\nthe district has agreed to pay all or a portion of the special improvements tax\nto the Commonwealth Transportation Board, then the district and the Commonwealth\nTransportation Board shall agree to a method of calculating the present value of\nthe loss of future special improvements taxes resulting from such a change in\nzoning classification and the procedure for payment of such funds to the\nCommonwealth Transportation Board. Whenever any county or participating town\nacts in accordance with such an agreement between the district and the\nCommonwealth Transportation Board, the change in zoning classification shall not\nbe considered to have resulted in a shortfall in the total annual revenues from\nthe imposition of the special improvements tax and the payments required to be\nmade to the Commonwealth Transportation Board.\n\nB. Any owner of any real property that is subject to the special improvements\ntax authorized by § 33.2-2106 because it is zoned to permit multiunit\nresidential use but is not yet used for that purpose or because it consists of\nmultiunit residential real property that is primarily leased or rented to\nresidential tenants or other occupants by an owner who is engaged in such a\nbusiness who wishes to change the use of the real property to one that is not\nsubject to that tax shall be required, prior to any such change in use, to pay\nto the county a sum representing the present value of the future special\nimprovements taxes estimated by the county to be lost as a result of such change\nin use.\n\nHISTORY: 2001, c. 611, \u00a7 33.1-437; 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}}