{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3221.5.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3221.5.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3221.5.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3221.5.html"}],"law_id":81827,"edition_id":1,"section_id":81827,"structure_id":12998,"section_number":"58.1-3221.5","catch_line":"Classification of certain historical buildings for tax purposes","history":"2011, cc. 571, 581.","full_text":"Buildings that are individually listed on the Virginia Landmarks Register, not including the real estate or land on which they are located, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real property. The governing body of any county, city, or town may, by ordinance, levy a tax on the value of such buildings at a different rate from that of tax levied on other real property, so long as the building is maintained in a condition such that it retains the characteristics for which it was listed on the Virginia Landmarks Register. The rate of tax imposed by any county, city, or town on such buildings shall not exceed that applicable to the general class of real property.","order_by":null,"text":{"0":{"id":293162,"text":"Buildings that are individually listed on the Virginia Landmarks Register, not including the real estate or land on which they are located, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real property. The governing body of any county, city, or town may, by ordinance, levy a tax on the value of such buildings at a different rate from that of tax levied on other real property, so long as the building is maintained in a condition such that it retains the characteristics for which it was listed on the Virginia Landmarks Register. The rate of tax imposed by any county, city, or town on such buildings shall not exceed that applicable to the general class of real property.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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 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fortuitous happenings","url":"\/58.1-3222\/","token":"58.1\/III\/32\/3\/58.1-3222","metadata":false},{"id":85491,"structure_id":12998,"section_number":"58.1-3223","catch_line":"Taxation of life tenant's interest when remainder held by United States","url":"\/58.1-3223\/","token":"58.1\/III\/32\/3\/58.1-3223","metadata":false},{"id":72281,"structure_id":12998,"section_number":"58.1-3224","catch_line":"Apportionment of city taxes when part of real estate becomes separately owned","url":"\/58.1-3224\/","token":"58.1\/III\/32\/3\/58.1-3224","metadata":false},{"id":77116,"structure_id":12998,"section_number":"58.1-3225","catch_line":"Apportionment of taxes, etc., on partition","url":"\/58.1-3225\/","token":"58.1\/III\/32\/3\/58.1-3225","metadata":false},{"id":65512,"structure_id":12998,"section_number":"58.1-3226","catch_line":"Procedure for such 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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":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},"next_section":{"id":54565,"structure_id":12998,"section_number":"58.1-3221.6","catch_line":"Classification of blighted and derelict properties in certain localities","url":"\/58.1-3221.6\/","token":"58.1\/III\/32\/3\/58.1-3221.6","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3221.5\/","history_text":"

This law was first created in 2011. The record of its establishment is cataloged in chapters 571<\/a> and 581<\/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.<\/p>","references":false,"refers_to":false,"permalink":{"id":257251,"object_type":"law","relational_id":81827,"identifier":"58.1-3221.5","token":"58.1\/III\/32\/3\/58.1-3221.5","url":"\/58.1-3221.5\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3221.5\/","token":"58.1\/III\/32\/3\/58.1-3221.5","dublin_core":{"Title":"Classification of certain historical buildings for tax purposes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3221.5","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Buildings that are individually listed on the Virginia Landmarks Register, not including the real estate or land on which they are located, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real property. The governing body of any county, city, or town may, by ordinance<\/span>, levy<\/span> a tax on the value of such buildings at a different rate from that of tax levied on other real property, so long as the building is maintained in a condition such that it retains the characteristics for which it was listed on the Virginia Landmarks Register. The rate of tax imposed by any county, city, or town on such buildings shall not exceed that applicable to the general class of real property.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCLASSIFICATION OF CERTAIN HISTORICAL BUILDINGS FOR TAX PURPOSES (\u00a7 58.1-3221.5)\n\nBuildings that are individually listed on the Virginia Landmarks Register, not\nincluding the real estate or land on which they are located, are hereby declared\nto be a separate class of property and shall constitute a classification for\nlocal taxation separate from other classifications of real property. The\ngoverning body of any county, city, or town may, by ordinance, levy a tax on the\nvalue of such buildings at a different rate from that of tax levied on other\nreal property, so long as the building is maintained in a condition such that it\nretains the characteristics for which it was listed on the Virginia Landmarks\nRegister. The rate of tax imposed by any county, city, or town on such buildings\nshall not exceed that applicable to the general class of real property.\n\nHISTORY: 2011, cc. 571, 581.","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}}