{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3200.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3200.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3200.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3200.html"}],"law_id":78692,"edition_id":1,"section_id":78692,"structure_id":16476,"section_number":"58.1-3200","catch_line":"Real estate subject to local taxation; taxable real estate defined; leaseholds","history":"Code 1950, \u00a7 58-758; 1954, c. 317; 1984, c. 675; 1985, c. 221.","full_text":"All taxable real estate, having been segregated for and made subject to local taxation only by Article X, Section 4 of the Constitution of Virginia, shall be assessed for local taxation in accordance with the provisions of this chapter and other provisions of law. For purposes of the assessment of real estate for taxation, the term “taxable real estate” shall include a leasehold interest in every case in which the land or improvements, or both, as the case may be, are exempt from assessment for taxation to the owner. The provisions of this chapter relating to the assessment of real estate shall not apply to property required by law to be assessed by the State Corporation Commission or the Department of Taxation.","order_by":null,"text":{"0":{"id":281994,"text":"All taxable real estate, having been segregated for and made subject to local taxation only by Article X, Section 4 of the Constitution of Virginia, shall be assessed for local taxation in accordance with the provisions of this chapter and other provisions of law. For purposes of the assessment of real estate for taxation, the term “taxable real estate” shall include a leasehold interest in every case in which the land or improvements, or both, as the case may be, are exempt from assessment for taxation to the owner. The provisions of this chapter relating to the assessment of real estate shall not apply to property required by law to be assessed by the State Corporation Commission or the Department of Taxation.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":16476,"edition_id":1,"name":"Taxable Real Estate","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 04:20:08","date_modified":"2026-06-26 04:20:08","permalink":{"id":256889,"object_type":"structure","relational_id":16476,"identifier":"1","token":"58.1\/III\/32\/1","url":"\/58.1\/III\/32\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12997,"edition_id":1,"name":"Real Property Tax","identifier":"32","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":256887,"object_type":"structure","relational_id":12997,"identifier":"32","token":"58.1\/III\/32","url":"\/58.1\/III\/32\/","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":78692,"structure_id":16476,"section_number":"58.1-3200","catch_line":"Real estate subject to local taxation; taxable real estate defined; leaseholds","url":"\/58.1-3200\/","token":"58.1\/III\/32\/1\/58.1-3200","metadata":false},{"id":69402,"structure_id":16476,"section_number":"58.1-3201","catch_line":"What real estate to be taxed; amount of assessment; public service corporation property","url":"\/58.1-3201\/","token":"58.1\/III\/32\/1\/58.1-3201","metadata":false},{"id":74343,"structure_id":16476,"section_number":"58.1-3202","catch_line":"Taxation of certain multi-unit real estate","url":"\/58.1-3202\/","token":"58.1\/III\/32\/1\/58.1-3202","metadata":false},{"id":83715,"structure_id":16476,"section_number":"58.1-3203","catch_line":"Taxation of certain leasehold interests; concessions","url":"\/58.1-3203\/","token":"58.1\/III\/32\/1\/58.1-3203","metadata":false},{"id":78421,"structure_id":16476,"section_number":"58.1-3204","catch_line":"Lands acquired from United States, etc., when beneficial ownership held prior to January 1","url":"\/58.1-3204\/","token":"58.1\/III\/32\/1\/58.1-3204","metadata":false},{"id":87501,"structure_id":16476,"section_number":"58.1-3205","catch_line":"Assessment of real property where interest less than fee is held by public body; exemption of interest of public body from taxation","url":"\/58.1-3205\/","token":"58.1\/III\/32\/1\/58.1-3205","metadata":false}],"next_section":{"id":69402,"structure_id":16476,"section_number":"58.1-3201","catch_line":"What real estate to be taxed; amount of assessment; public service corporation property","url":"\/58.1-3201\/","token":"58.1\/III\/32\/1\/58.1-3201","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3200\/","history_text":"

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 1954, chapter 317; in 1984, chapter 675; in 1985, chapter 221.<\/p>","references":[{"id":71394,"section_number":"15.2-1817","catch_line":"Real estate taxation","order_by":null,"url":"\/15.2-1817\/"},{"id":67178,"section_number":"15.2-2316.2","catch_line":"Localities may provide for transfer of development rights","order_by":null,"url":"\/15.2-2316.2\/"},{"id":78950,"section_number":"58.1-3019","catch_line":"Local tax credits for approved local volunteer activities","order_by":null,"url":"\/58.1-3019\/"}],"refers_to":false,"permalink":{"id":256891,"object_type":"law","relational_id":78692,"identifier":"58.1-3200","token":"58.1\/III\/32\/1\/58.1-3200","url":"\/58.1-3200\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3200\/","token":"58.1\/III\/32\/1\/58.1-3200","dublin_core":{"Title":"Real estate subject to local taxation; taxable real estate defined; leaseholds","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3200","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

All taxable real estate, having been segregated for and made subject to local taxation only by Article X, Section 4 of the Constitution of Virginia, shall be assessed for local taxation in accordance with the provisions of this chapter and other provisions of law<\/span>. For purposes of the assessment of real estate for taxation, the term “taxable real estate” shall include a leasehold interest in every case in which the land or improvements, or both, as the case may be, are exempt from assessment for taxation to the owner. The provisions of this chapter relating to the assessment of real estate shall not apply to property required by law<\/span> to be assessed by the State Corporation Commission or the Department<\/span> of Taxation.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREAL ESTATE SUBJECT TO LOCAL TAXATION; TAXABLE REAL ESTATE DEFINED; LEASEHOLDS\n(\u00a7 58.1-3200)\n\nAll taxable real estate, having been segregated for and made subject to local\ntaxation only by Article X, Section 4 of the Constitution of Virginia, shall be\nassessed for local taxation in accordance with the provisions of this chapter\nand other provisions of law. For purposes of the assessment of real estate for\ntaxation, the term “taxable real estate” shall include a leasehold\ninterest in every case in which the land or improvements, or both, as the case\nmay be, are exempt from assessment for taxation to the owner. The provisions of\nthis chapter relating to the assessment of real estate shall not apply to\nproperty required by law to be assessed by the State Corporation Commission or\nthe Department of Taxation.\n\nHISTORY: Code 1950, \u00a7 58-758; 1954, c. 317; 1984, c. 675; 1985, c. 221.","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}}