{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1718.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1718.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1718.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1718.html"}],"law_id":59074,"edition_id":1,"section_id":59074,"structure_id":13163,"section_number":"58.1-1718","catch_line":"City or county probate tax","history":"Code 1950, \u00a7 58-67.1; 1960, c. 60; 1984, c. 675; 2010, c. 266.","full_text":"In addition to the state tax and fee imposed by \u00a7\u00a7 58.1-1712 and 58.1-1717.1, the governing body of any county and the council of any city may, as provided in \u00a7 58.1-3805, (i) impose a county or city tax in an amount equal to one-third of the amount of the state tax on the probate of a will or grant of administration on the probate of every such will or grant of administration and (ii) charge a $25 fee for the recordation of a list of heirs pursuant to \u00a7 64.2-509 or an affidavit pursuant to \u00a7 64.2-510, as provided in \u00a7 58.1-1717.1.","order_by":null,"text":{"0":{"id":216631,"text":"In addition to the state tax and fee imposed by \u00a7\u00a7 58.1-1712 and 58.1-1717.1, the governing body of any county and the council of any city may, as provided in \u00a7 58.1-3805, (i) impose a county or city tax in an amount equal to one-third of the amount of the state tax on the probate of a will or grant of administration on the probate of every such will or grant of administration and (ii) charge a $25 fee for the recordation of a list of heirs pursuant to \u00a7 64.2-509 or an affidavit pursuant to \u00a7 64.2-510, as provided in \u00a7 58.1-1717.1.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13163,"edition_id":1,"name":"Tax on Wills and Administrations","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13162,"metadata":{},"date_created":"2026-06-26 03:44:22","date_modified":"2026-06-26 03:44:22","permalink":{"id":252797,"object_type":"structure","relational_id":13163,"identifier":"3","token":"58.1\/I\/17\/3","url":"\/58.1\/I\/17\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13162,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:22","date_modified":"2026-06-26 03:44:22","permalink":{"id":252713,"object_type":"structure","relational_id":13162,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":57497,"structure_id":13163,"section_number":"58.1-1711","catch_line":"Title","url":"\/58.1-1711\/","token":"58.1\/I\/17\/3\/58.1-1711","metadata":false},{"id":82825,"structure_id":13163,"section_number":"58.1-1712","catch_line":"Levy; rate of tax","url":"\/58.1-1712\/","token":"58.1\/I\/17\/3\/58.1-1712","metadata":false},{"id":73095,"structure_id":13163,"section_number":"58.1-1713","catch_line":"Value of the estate; time of valuation","url":"\/58.1-1713\/","token":"58.1\/I\/17\/3\/58.1-1713","metadata":false},{"id":63388,"structure_id":13163,"section_number":"58.1-1714","catch_line":"Filing of return","url":"\/58.1-1714\/","token":"58.1\/I\/17\/3\/58.1-1714","metadata":false},{"id":59174,"structure_id":13163,"section_number":"58.1-1715","catch_line":"Payment of tax prerequisite to qualification","url":"\/58.1-1715\/","token":"58.1\/I\/17\/3\/58.1-1715","metadata":false},{"id":54799,"structure_id":13163,"section_number":"58.1-1716","catch_line":"Estates committed to court-appointed administrator","url":"\/58.1-1716\/","token":"58.1\/I\/17\/3\/58.1-1716","metadata":false},{"id":84750,"structure_id":13163,"section_number":"58.1-1717","catch_line":"Undervaluation of estate; collection of additional tax; minimum additional tax or refund payable","url":"\/58.1-1717\/","token":"58.1\/I\/17\/3\/58.1-1717","metadata":false},{"id":54183,"structure_id":13163,"section_number":"58.1-1717.1","catch_line":"Tax in lieu of probate tax","url":"\/58.1-1717.1\/","token":"58.1\/I\/17\/3\/58.1-1717.1","metadata":false},{"id":59074,"structure_id":13163,"section_number":"58.1-1718","catch_line":"City or county probate tax","url":"\/58.1-1718\/","token":"58.1\/I\/17\/3\/58.1-1718","metadata":false},{"id":69526,"structure_id":13163,"section_number":"58.1-1718.01","catch_line":"Exemption for victims of the Virginia Beach mass shooting","url":"\/58.1-1718.01\/","token":"58.1\/I\/17\/3\/58.1-1718.01","metadata":false}],"previous_section":{"id":54183,"structure_id":13163,"section_number":"58.1-1717.1","catch_line":"Tax in lieu of probate tax","url":"\/58.1-1717.1\/","token":"58.1\/I\/17\/3\/58.1-1717.1","metadata":false},"next_section":{"id":69526,"structure_id":13163,"section_number":"58.1-1718.01","catch_line":"Exemption for victims of the Virginia Beach mass shooting","url":"\/58.1-1718.01\/","token":"58.1\/I\/17\/3\/58.1-1718.01","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1718\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1960, chapter 60; in 1984, chapter 675; in 2010, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?101+ful+CHAP0266\">266<\/a>.<\/p>","references":false,"refers_to":[{"id":82825,"section_number":"58.1-1712","catch_line":"Levy; rate of tax","order_by":null,"url":"\/58.1-1712\/"},{"id":54183,"section_number":"58.1-1717.1","catch_line":"Tax in lieu of probate tax","order_by":null,"url":"\/58.1-1717.1\/"},{"id":82335,"section_number":"58.1-3805","catch_line":"Levy","order_by":null,"url":"\/58.1-3805\/"},{"id":56319,"section_number":"64.2-509","catch_line":"List of heirs","order_by":null,"url":"\/64.2-509\/"},{"id":58851,"section_number":"64.2-510","catch_line":"Affidavit relating to real estate of intestate decedent","order_by":null,"url":"\/64.2-510\/"}],"permalink":{"id":252831,"object_type":"law","relational_id":59074,"identifier":"58.1-1718","token":"58.1\/I\/17\/3\/58.1-1718","url":"\/58.1-1718\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1718\/","token":"58.1\/I\/17\/3\/58.1-1718","dublin_core":{"Title":"City or county probate tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1718","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In addition to the state tax and fee imposed by \u00a7\u00a7&nbsp;<a class=\"law\" title=\"Levy; rate of tax\" href=\"\/58.1-1712\/\">58.1-1712<\/a> and <a class=\"law\" title=\"Tax in lieu of probate tax\" href=\"\/58.1-1717.1\/\">58.1-1717.1<\/a>, the governing body of any county and the council of any city may, as provided in \u00a7&nbsp;<a class=\"law\" title=\"Levy\" href=\"\/58.1-3805\/\">58.1-3805<\/a>, (i) impose a county or city tax in an amount equal to one-third of the amount of the state tax on the probate of a will or grant of administration on the probate of every such will or grant of administration and (ii) charge a $25 fee for the recordation of a list of heirs pursuant to \u00a7&nbsp;<a class=\"law\" title=\"List of heirs\" href=\"\/64.2-509\/\">64.2-509<\/a> or an <span class=\"dictionary\">affidavit<\/span> pursuant to \u00a7&nbsp;<a class=\"law\" title=\"Affidavit relating to real estate of intestate decedent\" href=\"\/64.2-510\/\">64.2-510<\/a>, as provided in \u00a7&nbsp;<a class=\"law\" title=\"Tax in lieu of probate tax\" href=\"\/58.1-1717.1\/\">58.1-1717.1<\/a>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCITY OR COUNTY PROBATE TAX (\u00a7 58.1-1718)\n\nIn addition to the state tax and fee imposed by \u00a7\u00a7 58.1-1712 and 58.1-1717.1,\nthe governing body of any county and the council of any city may, as provided in\n\u00a7 58.1-3805, (i) impose a county or city tax in an amount equal to one-third of\nthe amount of the state tax on the probate of a will or grant of administration\non the probate of every such will or grant of administration and (ii) charge a\n$25 fee for the recordation of a list of heirs pursuant to \u00a7 64.2-509 or an\naffidavit pursuant to \u00a7 64.2-510, as provided in \u00a7 58.1-1717.1.\n\nHISTORY: Code 1950, \u00a7 58-67.1; 1960, c. 60; 1984, c. 675; 2010, c. 266.","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}}