{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3010.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3010.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3010.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3010.html"}],"law_id":74891,"edition_id":1,"section_id":74891,"structure_id":14342,"section_number":"58.1-3010","catch_line":"Counties, cities and towns may levy taxes on fiscal year basis of July 1 through June 30, and change rate of levy during fiscal year","history":"Code 1950, \u00a7 58-851.6; 1966, c. 374; 1974, c. 294; 1981, c. 437; 1984, c. 675.","full_text":"Notwithstanding any other provision of law, special or general, to the contrary, the governing body of any county, city or town may by ordinance provide that taxes on real estate, tangible personal property and machinery and tools be levied and imposed on a fiscal year basis of July 1 to June 30. Such locality is authorized and empowered to change the rate of any such levy during any fiscal year.\n\t\tAs to any locality which has adopted such ordinance all provisions of this Code specifying a date or month relative to the levy, payment or collection of such taxes shall be interpreted to specify the corresponding date or month of the fiscal year, except that all property shall be assessed as of January 1 prior to such fiscal year unless otherwise specifically provided under \u00a7 58.1-3011.\n\t\tIn order to effect a change to a fiscal tax year pursuant to this section, any locality may have a short calendar year from January 1 through June 30, or a short fiscal year from January 1 through June 30. All provisions of law applicable to the assessment of property, levy, payment and collection of taxes for a calendar year shall apply to such short tax year. If such short year is a fiscal year, the locality may borrow beginning January 1 pursuant to \u00a7\u00a7 15.2-2629 and 15.2-2631 as if it had been on such fiscal year from the prior July 1. If such short year is a calendar year, borrowing pursuant to \u00a7\u00a7 15.2-2629 and 15.2-2631 must be repaid at the time specified in \u00a7 15.2-2631 for fiscal year borrowings.\n\t\tAny locality which levies taxes on a fiscal year basis, as authorized by general law or special act, shall exonerate or refund its personal property tax for that portion of the tax year for which the property was properly assessed by another jurisdiction in the Commonwealth and the tax paid.","order_by":null,"text":{"0":{"id":269054,"text":"Notwithstanding any other provision of law, special or general, to the contrary, the governing body of any county, city or town may by ordinance provide that taxes on real estate, tangible personal property and machinery and tools be levied and imposed on a fiscal year basis of July 1 to June 30. Such locality is authorized and empowered to change the rate of any such levy during any fiscal year.\n\t\tAs to any locality which has adopted such ordinance all provisions of this Code specifying a date or month relative to the levy, payment or collection of such taxes shall be interpreted to specify the corresponding date or month of the fiscal year, except that all property shall be assessed as of January 1 prior to such fiscal year unless otherwise specifically provided under \u00a7 58.1-3011.\n\t\tIn order to effect a change to a fiscal tax year pursuant to this section, any locality may have a short calendar year from January 1 through June 30, or a short fiscal year from January 1 through June 30. All provisions of law applicable to the assessment of property, levy, payment and collection of taxes for a calendar year shall apply to such short tax year. If such short year is a fiscal year, the locality may borrow beginning January 1 pursuant to \u00a7\u00a7 15.2-2629 and 15.2-2631 as if it had been on such fiscal year from the prior July 1. If such short year is a calendar year, borrowing pursuant to \u00a7\u00a7 15.2-2629 and 15.2-2631 must be repaid at the time specified in \u00a7 15.2-2631 for fiscal year borrowings.\n\t\tAny locality which levies taxes on a fiscal year basis, as authorized by general law or special act, shall exonerate or refund its personal property tax for that portion of the tax year for which the property was properly assessed by another jurisdiction in the Commonwealth and the tax paid.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14342,"edition_id":1,"name":"General Provisions","identifier":"30","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:47:48","date_modified":"2026-06-26 03:47:48","permalink":{"id":256461,"object_type":"structure","relational_id":14342,"identifier":"30","token":"58.1\/III\/30","url":"\/58.1\/III\/30\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":65297,"structure_id":14342,"section_number":"58.1-3000","catch_line":"Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxation only","url":"\/58.1-3000\/","token":"58.1\/III\/30\/58.1-3000","metadata":false},{"id":86766,"structure_id":14342,"section_number":"58.1-3001","catch_line":"When boards of supervisors to fix and order county and district taxes; funds not available, allocated, etc., until appropriated","url":"\/58.1-3001\/","token":"58.1\/III\/30\/58.1-3001","metadata":false},{"id":83301,"structure_id":14342,"section_number":"58.1-3002","catch_line":"Levy by board for court allowances","url":"\/58.1-3002\/","token":"58.1\/III\/30\/58.1-3002","metadata":false},{"id":73950,"structure_id":14342,"section_number":"58.1-3003","catch_line":"Appeal from order of levy","url":"\/58.1-3003\/","token":"58.1\/III\/30\/58.1-3003","metadata":false},{"id":76950,"structure_id":14342,"section_number":"58.1-3004","catch_line":"Duty of clerk of board in case of appeal; how appeal tried","url":"\/58.1-3004\/","token":"58.1\/III\/30\/58.1-3004","metadata":false},{"id":57439,"structure_id":14342,"section_number":"58.1-3005","catch_line":"Cities and towns to make city and town levies; funds not available, allocated, etc., until appropriated","url":"\/58.1-3005\/","token":"58.1\/III\/30\/58.1-3005","metadata":false},{"id":66101,"structure_id":14342,"section_number":"58.1-3006","catch_line":"Additional tax to pay interest and retire bonds","url":"\/58.1-3006\/","token":"58.1\/III\/30\/58.1-3006","metadata":false},{"id":75899,"structure_id":14342,"section_number":"58.1-3007","catch_line":"Notice prior to increase of local tax levy; hearing","url":"\/58.1-3007\/","token":"58.1\/III\/30\/58.1-3007","metadata":false},{"id":68950,"structure_id":14342,"section_number":"58.1-3008","catch_line":"Different rates of levy on different classes of property","url":"\/58.1-3008\/","token":"58.1\/III\/30\/58.1-3008","metadata":false},{"id":65592,"structure_id":14342,"section_number":"58.1-3009","catch_line":"Tax on payrolls prohibited","url":"\/58.1-3009\/","token":"58.1\/III\/30\/58.1-3009","metadata":false},{"id":74891,"structure_id":14342,"section_number":"58.1-3010","catch_line":"Counties, cities and towns may levy taxes on fiscal year basis of July 1 through June 30, and change rate of levy during fiscal year","url":"\/58.1-3010\/","token":"58.1\/III\/30\/58.1-3010","metadata":false},{"id":59599,"structure_id":14342,"section_number":"58.1-3011","catch_line":"Use of July 1 as effective date of assessment","url":"\/58.1-3011\/","token":"58.1\/III\/30\/58.1-3011","metadata":false},{"id":58460,"structure_id":14342,"section_number":"58.1-3012","catch_line":"Counties, cities and towns may change rate of tax during calendar year","url":"\/58.1-3012\/","token":"58.1\/III\/30\/58.1-3012","metadata":false},{"id":65349,"structure_id":14342,"section_number":"58.1-3013","catch_line":"Repealed","url":"\/58.1-3013\/","token":"58.1\/III\/30\/58.1-3013","metadata":false},{"id":64725,"structure_id":14342,"section_number":"58.1-3014","catch_line":"Relief from taxes in cases of disaster","url":"\/58.1-3014\/","token":"58.1\/III\/30\/58.1-3014","metadata":false},{"id":55650,"structure_id":14342,"section_number":"58.1-3015","catch_line":"To whom property generally shall be taxed and by whom listed","url":"\/58.1-3015\/","token":"58.1\/III\/30\/58.1-3015","metadata":false},{"id":87105,"structure_id":14342,"section_number":"58.1-3016","catch_line":"Retention of property for payment of taxes","url":"\/58.1-3016\/","token":"58.1\/III\/30\/58.1-3016","metadata":false},{"id":57741,"structure_id":14342,"section_number":"58.1-3017","catch_line":"Disclosure of social security account numbers for local tax administration purposes","url":"\/58.1-3017\/","token":"58.1\/III\/30\/58.1-3017","metadata":false},{"id":83660,"structure_id":14342,"section_number":"58.1-3018","catch_line":"Payment of local taxes on behalf of taxpayer by third party; tax payment agreements","url":"\/58.1-3018\/","token":"58.1\/III\/30\/58.1-3018","metadata":false},{"id":78950,"structure_id":14342,"section_number":"58.1-3019","catch_line":"Local tax credits for approved local volunteer activities","url":"\/58.1-3019\/","token":"58.1\/III\/30\/58.1-3019","metadata":false}],"previous_section":{"id":65592,"structure_id":14342,"section_number":"58.1-3009","catch_line":"Tax on payrolls prohibited","url":"\/58.1-3009\/","token":"58.1\/III\/30\/58.1-3009","metadata":false},"next_section":{"id":59599,"structure_id":14342,"section_number":"58.1-3011","catch_line":"Use of July 1 as effective date of assessment","url":"\/58.1-3011\/","token":"58.1\/III\/30\/58.1-3011","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3010\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1966, chapter 374; in 1974, chapter 294; in 1981, chapter 437; in 1984, chapter 675.<\/p>","references":[{"id":59882,"section_number":"58.1-3515","catch_line":"Tax day January 1","order_by":null,"url":"\/58.1-3515\/"}],"refers_to":[{"id":57094,"section_number":"15.2-2629","catch_line":"Loans to meet appropriations for current year","order_by":null,"url":"\/15.2-2629\/"},{"id":71705,"section_number":"15.2-2631","catch_line":"Terms of temporary loans","order_by":null,"url":"\/15.2-2631\/"},{"id":59599,"section_number":"58.1-3011","catch_line":"Use of July 1 as effective date of assessment","order_by":null,"url":"\/58.1-3011\/"}],"permalink":{"id":256503,"object_type":"law","relational_id":74891,"identifier":"58.1-3010","token":"58.1\/III\/30\/58.1-3010","url":"\/58.1-3010\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3010\/","token":"58.1\/III\/30\/58.1-3010","dublin_core":{"Title":"Counties, cities and towns may levy taxes on fiscal year basis of July 1 through June 30, and change rate of levy during fiscal year","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3010","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Notwithstanding any other provision of law<\/span>, special or general, to the contrary, the governing body of any county, city or town may by ordinance<\/span> provide that taxes on real estate, tangible personal property and machinery and tools be levied and imposed on a fiscal year basis of July 1 to June 30. Such locality is authorized and empowered to change the rate of any such levy<\/span> during any fiscal year.\n\t\tAs to any locality which has adopted such ordinance<\/span> all provisions of this Code specifying a date or month relative to the levy<\/span>, payment or collection of such taxes shall be interpreted to specify the corresponding date or month of the fiscal year, except that all property shall be assessed as of January 1 prior to such fiscal year unless otherwise specifically provided under \u00a7 58.1-3011<\/a>.\n\t\tIn order<\/span> to effect a change to a fiscal tax year pursuant to this section, any locality may have a short calendar year from January 1 through June 30, or a short fiscal year from January 1 through June 30. All provisions of law<\/span> applicable to the assessment of property, levy<\/span>, payment and collection of taxes for a calendar year shall apply to such short tax year. If such short year is a fiscal year, the locality may borrow beginning January 1 pursuant to \u00a7\u00a7 15.2-2629<\/a> and 15.2-2631<\/a> as if it had been on such fiscal year from the prior July 1. If such short year is a calendar year, borrowing pursuant to \u00a7\u00a7 15.2-2629<\/a> and 15.2-2631<\/a> must be repaid at the time specified in \u00a7 15.2-2631<\/a> for fiscal year borrowings.\n\t\tAny locality which levies taxes on a fiscal year basis, as authorized by general law<\/span> or special act, shall exonerate or refund its personal property tax for that portion of the tax year for which the property was properly assessed by another jurisdiction<\/span> in the Commonwealth and the tax paid.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOUNTIES, CITIES AND TOWNS MAY LEVY TAXES ON FISCAL YEAR BASIS OF JULY 1 THROUGH\nJUNE 30, AND CHANGE RATE OF LEVY DURING FISCAL YEAR (\u00a7 58.1-3010)\n\nNotwithstanding any other provision of law, special or general, to the contrary,\nthe governing body of any county, city or town may by ordinance provide that\ntaxes on real estate, tangible personal property and machinery and tools be\nlevied and imposed on a fiscal year basis of July 1 to June 30. Such locality is\nauthorized and empowered to change the rate of any such levy during any fiscal\nyear.\n\t\tAs to any locality which has adopted such ordinance all provisions of this\nCode specifying a date or month relative to the levy, payment or collection of\nsuch taxes shall be interpreted to specify the corresponding date or month of\nthe fiscal year, except that all property shall be assessed as of January 1\nprior to such fiscal year unless otherwise specifically provided under \u00a7\n58.1-3011.\n\t\tIn order to effect a change to a fiscal tax year pursuant to this section, any\nlocality may have a short calendar year from January 1 through June 30, or a\nshort fiscal year from January 1 through June 30. All provisions of law\napplicable to the assessment of property, levy, payment and collection of taxes\nfor a calendar year shall apply to such short tax year. If such short year is a\nfiscal year, the locality may borrow beginning January 1 pursuant to \u00a7\u00a7\n15.2-2629 and 15.2-2631 as if it had been on such fiscal year from the prior\nJuly 1. If such short year is a calendar year, borrowing pursuant to \u00a7\u00a7\n15.2-2629 and 15.2-2631 must be repaid at the time specified in \u00a7 15.2-2631 for\nfiscal year borrowings.\n\t\tAny locality which levies taxes on a fiscal year basis, as authorized by\ngeneral law or special act, shall exonerate or refund its personal property tax\nfor that portion of the tax year for which the property was properly assessed by\nanother jurisdiction in the Commonwealth and the tax paid.\n\nHISTORY: Code 1950, \u00a7 58-851.6; 1966, c. 374; 1974, c. 294; 1981, c. 437; 1984,\nc. 675.","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}}