{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3221.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3221.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3221.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3221.3.html"}],"law_id":63213,"edition_id":1,"section_id":63213,"structure_id":12998,"section_number":"58.1-3221.3","catch_line":"Classification of certain commercial and industrial real property and taxation of such property by certain localities","history":"2007, c. 896; 2009, cc. 677, 822, 864, 871; 2018, cc. 854, 856.","full_text":"A\n\nBeginning January 1, 2008, and solely for the purposes of imposing the tax authorized pursuant to this section, in the counties and cities that are wholly embraced by the Northern Virginia Transportation Authority and the Hampton Roads metropolitan planning area as of January 1, 2008, pursuant to § 134 of Title 23 of the United States Code, all real property used for or zoned to permit commercial or industrial uses is hereby declared to be a separate class of real property for local taxation. Such classification of real property shall exclude all residential uses and all multifamily residential uses, including but not limited to single family residential units, cooperatives, condominiums, townhouses, apartments, or homes in a subdivision when leased on a unit by unit basis even though these units may be part of a larger building or parcel of real estate containing more than four residential units.B\n\nIn addition to all other taxes and fees permitted by law, (i) the governing body of any locality embraced by the Northern Virginia Transportation Authority may, by ordinance, annually impose on all real property in the locality specially classified in subsection A: an amount of real property tax, in addition to such amount otherwise authorized by law, at a rate not to exceed $0.125 per $100 of assessed value as the governing body may, by ordinance, impose upon the annual assessed value of all real property used for or zoned to permit commercial or industrial uses; and (ii) the governing body of any locality wholly embraced by the Hampton Roads metropolitan planning area as of January 1, 2008, pursuant to \u00a7 134 of Title 23 of the United States Code may, by ordinance, annually impose on all real property in the locality specially classified in subsection A: an amount of real property tax, in addition to such amount otherwise authorized by law, at a rate not to exceed $0.10 per $100 of assessed value as the governing body may, by ordinance, impose upon the annual assessed value of all real property used for or zoned to permit commercial or industrial uses. The authority granted in this subsection shall be subject to the following conditions:1\n\nUpon appropriation, all revenues generated from the additional real property tax imposed shall be used to benefit the locality imposing the tax solely for (i) new road construction and associated planning, design, and right-of-way acquisition, including new additions to, expansions, or extensions of existing roads that add new capacity, service, or access, (ii) new public transit construction and associated planning, design, and right-of-way acquisition, including new additions to, expansions, or extensions of existing public transit projects that add new capacity, service, or access, (iii) other capital costs related to new transportation projects that add new capacity, service, or access and the operating costs directly related to the foregoing, (iv) the issuance costs and debt service on bonds that may be issued to support the capital costs permitted in subdivisions (i), (ii), or (iii), or (v) for a locality subject to § 33.2-3404, any other transportation purposes, provided that the amount used does not exceed the amount such locality is required to transfer pursuant to § 33.2-3404; and2\n\nThe additional real property tax imposed shall be levied, administered, enforced, and collected in the same manner as set forth in Subtitle III of Title 58.1 for the levy, administration, enforcement, and collection of local taxes. In addition, the local assessor shall separately assess and set forth upon the locality’s land book the fair market value of that portion of property that is defined as a separate class of real property for local taxation in accordance with the provisions of this section.C\n\nBeginning January 1, 2008, in lieu of the authority set forth in subsections A and B above and solely for the purposes of imposing the tax authorized pursuant to this section, in the counties and cities wholly embraced by the Northern Virginia Transportation Authority and the Hampton Roads metropolitan planning area as of January 1, 2008, pursuant to § 134 of Title 23 of the United States Code, all real property used for or zoned to permit commercial or industrial uses is hereby declared to be a separate class of real property for local taxation. Such classification of real property shall exclude all residential uses and all multifamily residential uses, including but not limited to single family residential units, cooperatives, condominiums, townhouses, apartments, or homes in a subdivision when leased on a unit by unit basis even though these units may be part of a larger building or parcel of real estate containing more than four residential units.D\n\nIn addition to all other taxes and fees permitted by law, (i) the governing body of any locality embraced by the Northern Virginia Transportation Authority may, by ordinance, create within its boundaries, one or more special regional transportation tax districts and, thereafter, may, by ordinance, impose upon the real property located in special regional transportation tax districts specially classified in subsection C within such special regional transportation tax districts: an amount of real property tax, in addition to such amounts otherwise authorized by law, at a rate not to exceed $0.125 per $100 of assessed value as the governing body may, by ordinance, impose upon the annual assessed value of all real property used for or zoned to permit commercial or industrial uses; and, (ii) the governing body of any locality wholly embraced by the Hampton Roads metropolitan planning area as of January 1, 2008, pursuant to \u00a7 134 of Title 23 of the United States Code may, by ordinance, create within its boundaries, one or more special regional transportation tax districts and, thereafter, may, by ordinance, impose upon the real property specially classified in subsection C within such special regional transportation tax districts: an amount of real property tax, in addition to such amounts otherwise authorized by law, at a rate not to exceed $0.10 per $100 of assessed value as the governing body may, by ordinance, impose upon the annual assessed value of all real property used for or zoned to permit commercial or industrial uses. The authority granted in this subsection shall be subject to the following conditions:1\n\nNotwithstanding any other provisions of law to the contrary, upon appropriation, all revenues generated from the additional real property taxes imposed in accordance with subsection C and this subsection shall be used for transportation purposes that benefit the special regional transportation tax district to which such revenue is attributable and solely for (i) new road construction and associated planning, design, and right-of-way acquisition, including new additions to, expansions, or extensions of existing roads that add new capacity, service, or access, (ii) new public transit construction and associated planning, design, and right-of-way acquisition, including new additions to, expansions, or extensions of existing public transit projects that add new capacity, service, or access, (iii) other capital costs related to new transportation projects that add new capacity, service, or access and the operating costs directly related to the foregoing, (iv) the issuance costs and debt service on bonds that may be issued to support the capital costs permitted in subdivisions (i), (ii), or (iii), or (v) for a locality subject to § 33.2-3404, any other transportation purposes, provided that the amount used does not exceed the amount such locality is required to transfer pursuant to § 33.2-3404;2\n\nAny local ordinance adopted in accordance with the provisions of subsection C and this subsection shall include the requirement that the additional real property taxes so authorized are to be imposed annually in accordance with applicable law;3\n\nAny locality that imposes the additional real property taxes set forth in subsections A and B shall not be permitted to also impose the additional real property taxes set forth in subsection C and this subsection. In addition, any locality electing to impose the additional real property taxes on all real property located in such locality that is specially classified in subsections A and B must do so in the manner prescribed in subsections A and B and not by creation of a special transportation tax district as set forth in subsection C and this subsection. The creation of such special regional transportation tax districts shall not, however, affect the authority of a locality to establish tax districts pursuant to other provisions of law;4\n\nThe total revenues generated from the additional real property taxes imposed in accordance with subsection C and this subsection shall not be less than 85% of the revenues estimated to be generated when imposing the additional real property taxes in accordance with subsections A and B at the rate of $0.125 per $100 of assessed value in any locality embraced by the Northern Virginia Transportation Authority and at the rate of $0.10 per $100 of assessed value in any locality wholly embraced by the Hampton Roads metropolitan planning area as of January 1, 2008, pursuant to § 134 of Title 23 of the United States Code; and5\n\nThe additional real property taxes imposed pursuant to subsection C and this subsection shall be levied, administered, enforced, and collected, in the same manner as set forth in Subtitle III of Title 58.1 for the levy, administration, enforcement, and collection of all local taxes. In addition, the local assessor shall separately assess and set forth upon the locality’s land book the fair market value of that portion of property that is defined as separate class of real property for local taxation in accordance with the provisions of this section.","order_by":null,"text":{"0":{"id":230454,"text":"Beginning January 1, 2008, and solely for the purposes of imposing the tax authorized pursuant to this section, in the counties and cities that are wholly embraced by the Northern Virginia Transportation Authority and the Hampton Roads metropolitan planning area as of January 1, 2008, pursuant to § 134 of Title 23 of the United States Code, all real property used for or zoned to permit commercial or industrial uses is hereby declared to be a separate class of real property for local taxation. Such classification of real property shall exclude all residential uses and all multifamily residential uses, including but not limited to single family residential units, cooperatives, condominiums, townhouses, apartments, or homes in a subdivision when leased on a unit by unit basis even though these units may be part of a larger building or parcel of real estate containing more than four residential units.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":230455,"text":"In addition to all other taxes and fees permitted by law, (i) the governing body of any locality embraced by the Northern Virginia Transportation Authority may, by ordinance, annually impose on all real property in the locality specially classified in subsection A: an amount of real property tax, in addition to such amount otherwise authorized by law, at a rate not to exceed $0.125 per $100 of assessed value as the governing body may, by ordinance, impose upon the annual assessed value of all real property used for or zoned to permit commercial or industrial uses; and (ii) the governing body of any locality wholly embraced by the Hampton Roads metropolitan planning area as of January 1, 2008, pursuant to \u00a7 134 of Title 23 of the United States Code may, by ordinance, annually impose on all real property in the locality specially classified in subsection A: an amount of real property tax, in addition to such amount otherwise authorized by law, at a rate not to exceed $0.10 per $100 of assessed value as the governing body may, by ordinance, impose upon the annual assessed value of all real property used for or zoned to permit commercial or industrial uses. The authority granted in this subsection shall be subject to the following conditions:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":230456,"text":"Upon appropriation, all revenues generated from the additional real property tax imposed shall be used to benefit the locality imposing the tax solely for (i) new road construction and associated planning, design, and right-of-way acquisition, including new additions to, expansions, or extensions of existing roads that add new capacity, service, or access, (ii) new public transit construction and associated planning, design, and right-of-way acquisition, including new additions to, expansions, or extensions of existing public transit projects that add new capacity, service, or access, (iii) other capital costs related to new transportation projects that add new capacity, service, or access and the operating costs directly related to the foregoing, (iv) the issuance costs and debt service on bonds that may be issued to support the capital costs permitted in subdivisions (i), (ii), or (iii), or (v) for a locality subject to § 33.2-3404, any other transportation purposes, provided that the amount used does not exceed the amount such locality is required to transfer pursuant to § 33.2-3404; and","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":230457,"text":"The additional real property tax imposed shall be levied, administered, enforced, and collected in the same manner as set forth in Subtitle III of Title 58.1 for the levy, administration, enforcement, and collection of local taxes. In addition, the local assessor shall separately assess and set forth upon the locality’s land book the fair market value of that portion of property that is defined as a separate class of real property for local taxation in accordance with the provisions of this section.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"C"},"4":{"id":230458,"text":"Beginning January 1, 2008, in lieu of the authority set forth in subsections A and B above and solely for the purposes of imposing the tax authorized pursuant to this section, in the counties and cities wholly embraced by the Northern Virginia Transportation Authority and the Hampton Roads metropolitan planning area as of January 1, 2008, pursuant to § 134 of Title 23 of the United States Code, all real property used for or zoned to permit commercial or industrial uses is hereby declared to be a separate class of real property for local taxation. Such classification of real property shall exclude all residential uses and all multifamily residential uses, including but not limited to single family residential units, cooperatives, condominiums, townhouses, apartments, or homes in a subdivision when leased on a unit by unit basis even though these units may be part of a larger building or parcel of real estate containing more than four residential units.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B2","next_prefix":"D"},"5":{"id":230459,"text":"In addition to all other taxes and fees permitted by law, (i) the governing body of any locality embraced by the Northern Virginia Transportation Authority may, by ordinance, create within its boundaries, one or more special regional transportation tax districts and, thereafter, may, by ordinance, impose upon the real property located in special regional transportation tax districts specially classified in subsection C within such special regional transportation tax districts: an amount of real property tax, in addition to such amounts otherwise authorized by law, at a rate not to exceed $0.125 per $100 of assessed value as the governing body may, by ordinance, impose upon the annual assessed value of all real property used for or zoned to permit commercial or industrial uses; and, (ii) the governing body of any locality wholly embraced by the Hampton Roads metropolitan planning area as of January 1, 2008, pursuant to \u00a7 134 of Title 23 of the United States Code may, by ordinance, create within its boundaries, one or more special regional transportation tax districts and, thereafter, may, by ordinance, impose upon the real property specially classified in subsection C within such special regional transportation tax districts: an amount of real property tax, in addition to such amounts otherwise authorized by law, at a rate not to exceed $0.10 per $100 of assessed value as the governing body may, by ordinance, impose upon the annual assessed value of all real property used for or zoned to permit commercial or industrial uses. The authority granted in this subsection shall be subject to the following conditions:","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D1"},"6":{"id":230460,"text":"Notwithstanding any other provisions of law to the contrary, upon appropriation, all revenues generated from the additional real property taxes imposed in accordance with subsection C and this subsection shall be used for transportation purposes that benefit the special regional transportation tax district to which such revenue is attributable and solely for (i) new road construction and associated planning, design, and right-of-way acquisition, including new additions to, expansions, or extensions of existing roads that add new capacity, service, or access, (ii) new public transit construction and associated planning, design, and right-of-way acquisition, including new additions to, expansions, or extensions of existing public transit projects that add new capacity, service, or access, (iii) other capital costs related to new transportation projects that add new capacity, service, or access and the operating costs directly related to the foregoing, (iv) the issuance costs and debt service on bonds that may be issued to support the capital costs permitted in subdivisions (i), (ii), or (iii), or (v) for a locality subject to § 33.2-3404, any other transportation purposes, provided that the amount used does not exceed the amount such locality is required to transfer pursuant to § 33.2-3404;","type":"section","prefixes":["D","1"],"prefix":"1","entire_prefix":"D1","prefix_anchor":"D1","level":2,"prior_prefix":"D","next_prefix":"D2"},"7":{"id":230461,"text":"Any local ordinance adopted in accordance with the provisions of subsection C and this subsection shall include the requirement that the additional real property taxes so authorized are to be imposed annually in accordance with applicable law;","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D1","next_prefix":"D3"},"8":{"id":230462,"text":"Any locality that imposes the additional real property taxes set forth in subsections A and B shall not be permitted to also impose the additional real property taxes set forth in subsection C and this subsection. In addition, any locality electing to impose the additional real property taxes on all real property located in such locality that is specially classified in subsections A and B must do so in the manner prescribed in subsections A and B and not by creation of a special transportation tax district as set forth in subsection C and this subsection. The creation of such special regional transportation tax districts shall not, however, affect the authority of a locality to establish tax districts pursuant to other provisions of law;","type":"section","prefixes":["D","3"],"prefix":"3","entire_prefix":"D3","prefix_anchor":"D3","level":2,"prior_prefix":"D2","next_prefix":"D4"},"9":{"id":230463,"text":"The total revenues generated from the additional real property taxes imposed in accordance with subsection C and this subsection shall not be less than 85% of the revenues estimated to be generated when imposing the additional real property taxes in accordance with subsections A and B at the rate of $0.125 per $100 of assessed value in any locality embraced by the Northern Virginia Transportation Authority and at the rate of $0.10 per $100 of assessed value in any locality wholly embraced by the Hampton Roads metropolitan planning area as of January 1, 2008, pursuant to § 134 of Title 23 of the United States Code; and","type":"section","prefixes":["D","4"],"prefix":"4","entire_prefix":"D4","prefix_anchor":"D4","level":2,"prior_prefix":"D3","next_prefix":"D5"},"10":{"id":230464,"text":"The additional real property taxes imposed pursuant to subsection C and this subsection shall be levied, administered, enforced, and collected, in the same manner as set forth in Subtitle III of Title 58.1 for the levy, administration, enforcement, and collection of all local taxes. In addition, the local assessor shall separately assess and set forth upon the locality’s land book the fair market value of that portion of property that is defined as separate class of real property for local taxation in accordance with the provisions of this section.","type":"section","prefixes":["D","5"],"prefix":"5","entire_prefix":"D5","prefix_anchor":"D5","level":2,"prior_prefix":"D4"}},"ancestry":[{"id":12998,"edition_id":1,"name":"Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":12997,"metadata":{},"date_created":"2026-06-26 03:44:07","date_modified":"2026-06-26 03:44:07","permalink":{"id":257217,"object_type":"structure","relational_id":12998,"identifier":"3","token":"58.1\/III\/32\/3","url":"\/58.1\/III\/32\/3\/","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":58283,"structure_id":12998,"section_number":"58.1-3220","catch_line":"Partial exemption for certain rehabilitated, renovated or replacement residential structures","url":"\/58.1-3220\/","token":"58.1\/III\/32\/3\/58.1-3220","metadata":false},{"id":62288,"structure_id":12998,"section_number":"58.1-3220.01","catch_line":"Local real property tax credits on certain rehabilitated, renovated or replacement residential structures","url":"\/58.1-3220.01\/","token":"58.1\/III\/32\/3\/58.1-3220.01","metadata":false},{"id":54074,"structure_id":12998,"section_number":"58.1-3220.1","catch_line":"Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structures","url":"\/58.1-3220.1\/","token":"58.1\/III\/32\/3\/58.1-3220.1","metadata":false},{"id":79170,"structure_id":12998,"section_number":"58.1-3221","catch_line":"Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures","url":"\/58.1-3221\/","token":"58.1\/III\/32\/3\/58.1-3221","metadata":false},{"id":80049,"structure_id":12998,"section_number":"58.1-3221.1","catch_line":"Classification of land and improvements for tax purposes","url":"\/58.1-3221.1\/","token":"58.1\/III\/32\/3\/58.1-3221.1","metadata":false},{"id":85536,"structure_id":12998,"section_number":"58.1-3221.2","catch_line":"Classification of certain energy-efficient buildings for tax purposes","url":"\/58.1-3221.2\/","token":"58.1\/III\/32\/3\/58.1-3221.2","metadata":false},{"id":63213,"structure_id":12998,"section_number":"58.1-3221.3","catch_line":"Classification of certain commercial and industrial real property and taxation of such property by certain 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efforts","url":"\/58.1-3228.1\/","token":"58.1\/III\/32\/3\/58.1-3228.1","metadata":false},{"id":54164,"structure_id":12998,"section_number":"58.1-3228.2","catch_line":"Repealed","url":"\/58.1-3228.2\/","token":"58.1\/III\/32\/3\/58.1-3228.2","metadata":false}],"previous_section":{"id":85536,"structure_id":12998,"section_number":"58.1-3221.2","catch_line":"Classification of certain energy-efficient buildings for tax purposes","url":"\/58.1-3221.2\/","token":"58.1\/III\/32\/3\/58.1-3221.2","metadata":false},"next_section":{"id":75013,"structure_id":12998,"section_number":"58.1-3221.4","catch_line":"Classification of improvements to real property designed and used primarily for the manufacture of a renewable energy product for tax purposes","url":"\/58.1-3221.4\/","token":"58.1\/III\/32\/3\/58.1-3221.4","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3221.3\/","history_text":"

This law was first created in 2007. The record of its establishment is cataloged in chapter 896<\/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 2009, chapters 677<\/a>, 822<\/a>, 864<\/a>, and 871<\/a>; in 2018, chapters 854<\/a> and 856<\/a>.<\/p>","references":[{"id":56779,"section_number":"15.2-2223","catch_line":"Comprehensive plan to be prepared and adopted; scope and purpose","order_by":null,"url":"\/15.2-2223\/"},{"id":61552,"section_number":"33.2-2510","catch_line":"Use of certain revenues by the Authority","order_by":null,"url":"\/33.2-2510\/"},{"id":81669,"section_number":"58.1-2606","catch_line":"Local taxation of real and tangible personal property of public service corporations; other persons","order_by":null,"url":"\/58.1-2606\/"}],"refers_to":[{"id":68408,"section_number":"33.2-3404","catch_line":"Local transportation support for WMATA","order_by":null,"url":"\/33.2-3404\/"}],"permalink":{"id":257243,"object_type":"law","relational_id":63213,"identifier":"58.1-3221.3","token":"58.1\/III\/32\/3\/58.1-3221.3","url":"\/58.1-3221.3\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3221.3\/","token":"58.1\/III\/32\/3\/58.1-3221.3","dublin_core":{"Title":"Classification of certain commercial and industrial real property and taxation of such property by certain localities","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3221.3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Beginning January 1, 2008, and solely for the purposes of imposing the tax authorized pursuant to this section, in the counties and cities that are wholly embraced by the Northern Virginia Transportation Authority and the Hampton Roads metropolitan planning area as of January 1, 2008, pursuant to § 134 of Title 23 of the United States Code, all real property used for or zoned to permit commercial or industrial uses is hereby declared to be a separate class of real property for local taxation. Such classification of real property shall exclude all residential uses and all multifamily residential uses, including but not limited to single family residential units, cooperatives, condominiums, townhouses, apartments, or homes in a subdivision when leased on a unit by unit basis even though these units may be part of a larger building or parcel of real estate containing more than four residential units. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In addition to all other taxes and fees permitted by law<\/span>, (i) the governing body of any locality embraced by the Northern Virginia Transportation Authority may, by ordinance<\/span>, annually impose on all real property in the locality specially classified in subsection A: an amount of real property tax, in addition to such amount otherwise authorized by law<\/span>, at a rate not to exceed $0.125 per $100 of assessed value as the governing body may, by ordinance<\/span>, impose upon the annual assessed value of all real property used for or zoned to permit commercial or industrial uses; and (ii) the governing body of any locality wholly embraced by the Hampton Roads metropolitan planning area as of January 1, 2008, pursuant to \u00a7 134 of Title 23 of the United States Code may, by ordinance<\/span>, annually impose on all real property in the locality specially classified in subsection A: an amount of real property tax, in addition to such amount otherwise authorized by law<\/span>, at a rate not to exceed $0.10 per $100 of assessed value as the governing body may, by ordinance<\/span>, impose upon the annual assessed value of all real property used for or zoned to permit commercial or industrial uses. The authority granted in this subsection shall be subject to the following conditions: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Upon appropriation, all revenues generated from the additional real property tax imposed shall be used to benefit the locality imposing the tax solely for (i) new road construction and associated planning, design, and right-of-way acquisition, including new additions to, expansions, or extensions of existing roads that add new capacity, service, or access, (ii) new public transit construction and associated planning, design, and right-of-way acquisition, including new additions to, expansions, or extensions of existing public transit projects that add new capacity, service, or access, (iii) other capital costs related to new transportation projects that add new capacity, service, or access and the operating costs directly related to the foregoing, (iv) the issuance costs and debt service on bonds<\/span> that may be issued to support the capital costs permitted in subdivisions (i), (ii), or (iii), or (v) for a locality subject to § 33.2-3404<\/a>, any other transportation purposes, provided that the amount used does not exceed the amount such locality is required to transfer pursuant to § 33.2-3404<\/a>; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The additional real property tax imposed shall be levied, administered, enforced, and collected in the same manner as set forth in Subtitle III of Title 58.1 for the levy<\/span>, administration, enforcement, and collection of local taxes. In addition, the local assessor shall separately assess and set forth upon the locality’s land book the fair market value of that portion of property that is defined as a separate class of real property for local taxation in accordance with the provisions of this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Beginning January 1, 2008, in lieu of the authority set forth in subsections A and B above and solely for the purposes of imposing the tax authorized pursuant to this section, in the counties and cities wholly embraced by the Northern Virginia Transportation Authority and the Hampton Roads metropolitan planning area as of January 1, 2008, pursuant to § 134 of Title 23 of the United States Code, all real property used for or zoned to permit commercial or industrial uses is hereby declared to be a separate class of real property for local taxation. Such classification of real property shall exclude all residential uses and all multifamily residential uses, including but not limited to single family residential units, cooperatives, condominiums, townhouses, apartments, or homes in a subdivision when leased on a unit by unit basis even though these units may be part of a larger building or parcel of real estate containing more than four residential units. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> In addition to all other taxes and fees permitted by law<\/span>, (i) the governing body of any locality embraced by the Northern Virginia Transportation Authority may, by ordinance<\/span>, create within its boundaries, one or more special regional transportation tax districts and, thereafter, may, by ordinance<\/span>, impose upon the real property located in special regional transportation tax districts specially classified in subsection C within such special regional transportation tax districts: an amount of real property tax, in addition to such amounts otherwise authorized by law<\/span>, at a rate not to exceed $0.125 per $100 of assessed value as the governing body may, by ordinance<\/span>, impose upon the annual assessed value of all real property used for or zoned to permit commercial or industrial uses; and, (ii) the governing body of any locality wholly embraced by the Hampton Roads metropolitan planning area as of January 1, 2008, pursuant to \u00a7 134 of Title 23 of the United States Code may, by ordinance<\/span>, create within its boundaries, one or more special regional transportation tax districts and, thereafter, may, by ordinance<\/span>, impose upon the real property specially classified in subsection C within such special regional transportation tax districts: an amount of real property tax, in addition to such amounts otherwise authorized by law<\/span>, at a rate not to exceed $0.10 per $100 of assessed value as the governing body may, by ordinance<\/span>, impose upon the annual assessed value of all real property used for or zoned to permit commercial or industrial uses. The authority granted in this subsection shall be subject to the following conditions: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Notwithstanding any other provisions of law<\/span> to the contrary, upon appropriation, all revenues generated from the additional real property taxes imposed in accordance with subsection C and this subsection shall be used for transportation purposes that benefit the special regional transportation tax district to which such revenue is attributable and solely for (i) new road construction and associated planning, design, and right-of-way acquisition, including new additions to, expansions, or extensions of existing roads that add new capacity, service, or access, (ii) new public transit construction and associated planning, design, and right-of-way acquisition, including new additions to, expansions, or extensions of existing public transit projects that add new capacity, service, or access, (iii) other capital costs related to new transportation projects that add new capacity, service, or access and the operating costs directly related to the foregoing, (iv) the issuance costs and debt service on bonds<\/span> that may be issued to support the capital costs permitted in subdivisions (i), (ii), or (iii), or (v) for a locality subject to § 33.2-3404<\/a>, any other transportation purposes, provided that the amount used does not exceed the amount such locality is required to transfer pursuant to § 33.2-3404<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Any local ordinance<\/span> adopted in accordance with the provisions of subsection C and this subsection shall include the requirement that the additional real property taxes so authorized are to be imposed annually in accordance with applicable law<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Any locality that imposes the additional real property taxes set forth in subsections A and B shall not be permitted to also impose the additional real property taxes set forth in subsection C and this subsection. In addition, any locality electing to impose the additional real property taxes on all real property located in such locality that is specially classified in subsections A and B must do so in the manner prescribed in subsections A and B and not by creation of a special transportation tax district as set forth in subsection C and this subsection. The creation of such special regional transportation tax districts shall not, however, affect the authority of a locality to establish tax districts pursuant to other provisions of law<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The total revenues generated from the additional real property taxes imposed in accordance with subsection C and this subsection shall not be less than 85% of the revenues estimated to be generated when imposing the additional real property taxes in accordance with subsections A and B at the rate of $0.125 per $100 of assessed value in any locality embraced by the Northern Virginia Transportation Authority and at the rate of $0.10 per $100 of assessed value in any locality wholly embraced by the Hampton Roads metropolitan planning area as of January 1, 2008, pursuant to § 134 of Title 23 of the United States Code; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> The additional real property taxes imposed pursuant to subsection C and this subsection shall be levied, administered, enforced, and collected, in the same manner as set forth in Subtitle III of Title 58.1 for the levy<\/span>, administration, enforcement, and collection of all local taxes. In addition, the local assessor shall separately assess and set forth upon the locality’s land book the fair market value of that portion of property that is defined as separate class of real property for local taxation in accordance with the provisions of this section. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCLASSIFICATION OF CERTAIN COMMERCIAL AND INDUSTRIAL REAL PROPERTY AND TAXATION\nOF SUCH PROPERTY BY CERTAIN LOCALITIES (\u00a7 58.1-3221.3)\n\nA. Beginning January 1, 2008, and solely for the purposes of imposing the tax\nauthorized pursuant to this section, in the counties and cities that are wholly\nembraced by the Northern Virginia Transportation Authority and the Hampton Roads\nmetropolitan planning area as of January 1, 2008, pursuant to § 134 of\nTitle 23 of the United States Code, all real property used for or zoned to\npermit commercial or industrial uses is hereby declared to be a separate class\nof real property for local taxation. Such classification of real property shall\nexclude all residential uses and all multifamily residential uses, including but\nnot limited to single family residential units, cooperatives, condominiums,\ntownhouses, apartments, or homes in a subdivision when leased on a unit by unit\nbasis even though these units may be part of a larger building or parcel of real\nestate containing more than four residential units.\n\nB. In addition to all other taxes and fees permitted by law, (i) the governing\nbody of any locality embraced by the Northern Virginia Transportation Authority\nmay, by ordinance, annually impose on all real property in the locality\nspecially classified in subsection A: an amount of real property tax, in\naddition to such amount otherwise authorized by law, at a rate not to exceed\n$0.125 per $100 of assessed value as the governing body may, by ordinance,\nimpose upon the annual assessed value of all real property used for or zoned to\npermit commercial or industrial uses; and (ii) the governing body of any\nlocality wholly embraced by the Hampton Roads metropolitan planning area as of\nJanuary 1, 2008, pursuant to \u00a7 134 of Title 23 of the United States Code may,\nby ordinance, annually impose on all real property in the locality specially\nclassified in subsection A: an amount of real property tax, in addition to such\namount otherwise authorized by law, at a rate not to exceed $0.10 per $100 of\nassessed value as the governing body may, by ordinance, impose upon the annual\nassessed value of all real property used for or zoned to permit commercial or\nindustrial uses. The authority granted in this subsection shall be subject to\nthe following conditions:\n\n 1. Upon appropriation, all revenues generated from the additional real\n property tax imposed shall be used to benefit the locality imposing the tax\n solely for (i) new road construction and associated planning, design, and\n right-of-way acquisition, including new additions to, expansions, or\n extensions of existing roads that add new capacity, service, or access, (ii)\n new public transit construction and associated planning, design, and\n right-of-way acquisition, including new additions to, expansions, or\n extensions of existing public transit projects that add new capacity, service,\n or access, (iii) other capital costs related to new transportation projects\n that add new capacity, service, or access and the operating costs directly\n related to the foregoing, (iv) the issuance costs and debt service on bonds\n that may be issued to support the capital costs permitted in subdivisions (i),\n (ii), or (iii), or (v) for a locality subject to § 33.2-3404, any other\n transportation purposes, provided that the amount used does not exceed the\n amount such locality is required to transfer pursuant to § 33.2-3404; and\n\n 2. The additional real property tax imposed shall be levied, administered,\n enforced, and collected in the same manner as set forth in Subtitle III of\n Title 58.1 for the levy, administration, enforcement, and collection of local\n taxes. In addition, the local assessor shall separately assess and set forth\n upon the locality’s land book the fair market value of that portion of\n property that is defined as a separate class of real property for local\n taxation in accordance with the provisions of this section.\n\nC. Beginning January 1, 2008, in lieu of the authority set forth in subsections\nA and B above and solely for the purposes of imposing the tax authorized\npursuant to this section, in the counties and cities wholly embraced by the\nNorthern Virginia Transportation Authority and the Hampton Roads metropolitan\nplanning area as of January 1, 2008, pursuant to § 134 of Title 23 of the\nUnited States Code, all real property used for or zoned to permit commercial or\nindustrial uses is hereby declared to be a separate class of real property for\nlocal taxation. Such classification of real property shall exclude all\nresidential uses and all multifamily residential uses, including but not limited\nto single family residential units, cooperatives, condominiums, townhouses,\napartments, or homes in a subdivision when leased on a unit by unit basis even\nthough these units may be part of a larger building or parcel of real estate\ncontaining more than four residential units.\n\nD. In addition to all other taxes and fees permitted by law, (i) the governing\nbody of any locality embraced by the Northern Virginia Transportation Authority\nmay, by ordinance, create within its boundaries, one or more special regional\ntransportation tax districts and, thereafter, may, by ordinance, impose upon the\nreal property located in special regional transportation tax districts specially\nclassified in subsection C within such special regional transportation tax\ndistricts: an amount of real property tax, in addition to such amounts otherwise\nauthorized by law, at a rate not to exceed $0.125 per $100 of assessed value as\nthe governing body may, by ordinance, impose upon the annual assessed value of\nall real property used for or zoned to permit commercial or industrial uses;\nand, (ii) the governing body of any locality wholly embraced by the Hampton\nRoads metropolitan planning area as of January 1, 2008, pursuant to \u00a7 134 of\nTitle 23 of the United States Code may, by ordinance, create within its\nboundaries, one or more special regional transportation tax districts and,\nthereafter, may, by ordinance, impose upon the real property specially\nclassified in subsection C within such special regional transportation tax\ndistricts: an amount of real property tax, in addition to such amounts otherwise\nauthorized by law, at a rate not to exceed $0.10 per $100 of assessed value as\nthe governing body may, by ordinance, impose upon the annual assessed value of\nall real property used for or zoned to permit commercial or industrial uses. The\nauthority granted in this subsection shall be subject to the following\nconditions:\n\n 1. Notwithstanding any other provisions of law to the contrary, upon\n appropriation, all revenues generated from the additional real property taxes\n imposed in accordance with subsection C and this subsection shall be used for\n transportation purposes that benefit the special regional transportation tax\n district to which such revenue is attributable and solely for (i) new road\n construction and associated planning, design, and right-of-way acquisition,\n including new additions to, expansions, or extensions of existing roads that\n add new capacity, service, or access, (ii) new public transit construction and\n associated planning, design, and right-of-way acquisition, including new\n additions to, expansions, or extensions of existing public transit projects\n that add new capacity, service, or access, (iii) other capital costs related\n to new transportation projects that add new capacity, service, or access and\n the operating costs directly related to the foregoing, (iv) the issuance costs\n and debt service on bonds that may be issued to support the capital costs\n permitted in subdivisions (i), (ii), or (iii), or (v) for a locality subject\n to § 33.2-3404, any other transportation purposes, provided that the\n amount used does not exceed the amount such locality is required to transfer\n pursuant to § 33.2-3404;\n\n 2. Any local ordinance adopted in accordance with the provisions of subsection\n C and this subsection shall include the requirement that the additional real\n property taxes so authorized are to be imposed annually in accordance with\n applicable law;\n\n 3. Any locality that imposes the additional real property taxes set forth in\n subsections A and B shall not be permitted to also impose the additional real\n property taxes set forth in subsection C and this subsection. In addition, any\n locality electing to impose the additional real property taxes on all real\n property located in such locality that is specially classified in subsections\n A and B must do so in the manner prescribed in subsections A and B and not by\n creation of a special transportation tax district as set forth in subsection C\n and this subsection. The creation of such special regional transportation tax\n districts shall not, however, affect the authority of a locality to establish\n tax districts pursuant to other provisions of law;\n\n 4. The total revenues generated from the additional real property taxes\n imposed in accordance with subsection C and this subsection shall not be less\n than 85% of the revenues estimated to be generated when imposing the\n additional real property taxes in accordance with subsections A and B at the\n rate of $0.125 per $100 of assessed value in any locality embraced by the\n Northern Virginia Transportation Authority and at the rate of $0.10 per $100\n of assessed value in any locality wholly embraced by the Hampton Roads\n metropolitan planning area as of January 1, 2008, pursuant to § 134 of\n Title 23 of the United States Code; and\n\n 5. The additional real property taxes imposed pursuant to subsection C and\n this subsection shall be levied, administered, enforced, and collected, in the\n same manner as set forth in Subtitle III of Title 58.1 for the levy,\n administration, enforcement, and collection of all local taxes. In addition,\n the local assessor shall separately assess and set forth upon the\n locality’s land book the fair market value of that portion of property\n that is defined as separate class of real property for local taxation in\n accordance with the provisions of this section.\n\nHISTORY: 2007, c. 896; 2009, cc. 677, 822, 864, 871; 2018, cc. 854, 856.","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}}