{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3221.6.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3221.6.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3221.6.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3221.6.html"}],"law_id":54565,"edition_id":1,"section_id":54565,"structure_id":12998,"section_number":"58.1-3221.6","catch_line":"Classification of blighted and derelict properties in certain localities","history":"2020, c. 1213; 2021, Sp. Sess. I, c. 408.","full_text":"A\n\nFor the purposes of this section:\n\t\t\t“Blighted property” means the same as that term is defined in § 36-3.\n\t\t\t“Derelict building” means the same as that term is defined in § 15.2-907.1.\n\t\t\t“Qualifying locality” means a locality with a score of 100 or higher on the fiscal stress index, as published by the Department of Housing and Community Development in July 2020.B\n\nIn a qualifying locality, blighted properties, along with the land such properties are located on, are declared to be a separate class of property and shall constitute a separate classification for local taxation of real property.C\n\nIn a qualifying locality, derelict buildings, along with the land such properties are located on, are declared to be a separate class of property and shall constitute a separate classification for local taxation of real property.D\n\nThe governing body of a qualifying locality may, by ordinance, levy a tax on the property enumerated in subsection B at a rate different than that levied on other real property. The rate of tax imposed on such property may exceed the rate applicable to the general class of real property by up to five percent, but shall not be less than the rate applicable to the general class of real property.E\n\nThe governing body of a qualifying locality may, by ordinance, levy a tax on the property enumerated in subsection C at a rate different than that levied on other real property. The rate of tax imposed on the property enumerated in subsection C may exceed the rate applicable to the general class of real property by up to 10 percent, but shall not be less than the rate applicable to the general class of real property.F\n\nAny tax levied pursuant to subsection D or E shall be imposed on a property upon a determination by the real estate assessor of the locality that such property constitutes either a blighted property or derelict structure, respectively. Such tax shall continue to be imposed until it has been determined by the real estate assessor of the locality that such property no longer constitutes a blighted property or derelict structure.G\n\nAny person aggrieved by the application of this section may appeal the determination by the real estate assessor as an erroneous assessment in accordance with Article 5 (§ 58.1-3980 et seq.) of Chapter 39.","order_by":null,"text":{"0":{"id":200367,"text":"For the purposes of this section:\n\t\t\t“Blighted property” means the same as that term is defined in § 36-3.\n\t\t\t“Derelict building” means the same as that term is defined in § 15.2-907.1.\n\t\t\t“Qualifying locality” means a locality with a score of 100 or higher on the fiscal stress index, as published by the Department of Housing and Community Development in July 2020.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":200368,"text":"In a qualifying locality, blighted properties, along with the land such properties are located on, are declared to be a separate class of property and shall constitute a separate classification for local taxation of real property.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":200369,"text":"In a qualifying locality, derelict buildings, along with the land such properties are located on, are declared to be a separate class of property and shall constitute a separate classification for local taxation of real property.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":200370,"text":"The governing body of a qualifying locality may, by ordinance, levy a tax on the property enumerated in subsection B at a rate different than that levied on other real property. The rate of tax imposed on such property may exceed the rate applicable to the general class of real property by up to five percent, but shall not be less than the rate applicable to the general class of real property.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":200371,"text":"The governing body of a qualifying locality may, by ordinance, levy a tax on the property enumerated in subsection C at a rate different than that levied on other real property. The rate of tax imposed on the property enumerated in subsection C may exceed the rate applicable to the general class of real property by up to 10 percent, but shall not be less than the rate applicable to the general class of real property.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":200372,"text":"Any tax levied pursuant to subsection D or E shall be imposed on a property upon a determination by the real estate assessor of the locality that such property constitutes either a blighted property or derelict structure, respectively. Such tax shall continue to be imposed until it has been determined by the real estate assessor of the locality that such property no longer constitutes a blighted property or derelict structure.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"G"},"6":{"id":200373,"text":"Any person aggrieved by the application of this section may appeal the determination by the real estate assessor as an erroneous assessment in accordance with Article 5 (§ 58.1-3980 et seq.) of Chapter 39.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F"}},"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 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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 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This law was first created in 2020. The record of its establishment is cataloged in chapter 1213<\/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":[{"id":83582,"section_number":"15.2-958.1:1","catch_line":"Sale of certain vacant and blighted or derelict property","order_by":null,"url":"\/15.2-958.1_1\/"},{"id":70850,"section_number":"58.1-3965","catch_line":"When land may be sold for delinquent taxes; notice of sale; owner's right of redemption","order_by":null,"url":"\/58.1-3965\/"}],"refers_to":[{"id":62717,"section_number":"15.2-907.1","catch_line":"Authority to require removal, repair, etc., of buildings that are declared to be derelict; civil penalty","order_by":null,"url":"\/15.2-907.1\/"},{"id":56393,"section_number":"36-3","catch_line":"Definitions","order_by":null,"url":"\/36-3\/"},{"id":64276,"section_number":"58.1-3980","catch_line":"Application to commissioner of the revenue or other official for correction","order_by":null,"url":"\/58.1-3980\/"}],"permalink":{"id":257255,"object_type":"law","relational_id":54565,"identifier":"58.1-3221.6","token":"58.1\/III\/32\/3\/58.1-3221.6","url":"\/58.1-3221.6\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3221.6\/","token":"58.1\/III\/32\/3\/58.1-3221.6","dublin_core":{"Title":"Classification of blighted and derelict properties in certain localities","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3221.6","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> For the purposes of this section:\n\t\t\t“Blighted property<\/span>” means the same as that term is defined in § 36-3<\/a>.\n\t\t\t“Derelict building<\/span>” means the same as that term is defined in § 15.2-907.1<\/a>.\n\t\t\t“Qualifying locality<\/span>” means a locality with a score of 100 or higher on the fiscal stress index, as published by the Department<\/span> of Housing and Community Development in July 2020. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In a qualifying locality<\/span>, blighted properties, along with the land such properties are located on, are declared to be a separate class of property and shall constitute a separate classification for local taxation of real property. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> In a qualifying locality<\/span>, derelict buildings<\/span>, along with the land such properties are located on, are declared to be a separate class of property and shall constitute a separate classification for local taxation of real property. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The governing body of a qualifying locality<\/span> may, by ordinance<\/span>, levy<\/span> a tax on the property enumerated in subsection B at a rate different than that levied on other real property. The rate of tax imposed on such property may exceed the rate applicable to the general class of real property by up to five percent, but shall not be less than the rate applicable to the general class of real property. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The governing body of a qualifying locality<\/span> may, by ordinance<\/span>, levy<\/span> a tax on the property enumerated in subsection C at a rate different than that levied on other real property. The rate of tax imposed on the property enumerated in subsection C may exceed the rate applicable to the general class of real property by up to 10 percent, but shall not be less than the rate applicable to the general class of real property. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Any tax levied pursuant to subsection D or E shall be imposed on a property upon a determination by the real estate assessor of the locality that such property constitutes either a blighted property<\/span> or derelict structure, respectively. Such tax shall continue to be imposed until it has been determined by the real estate assessor of the locality that such property no longer constitutes a blighted property<\/span> or derelict structure. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> Any person aggrieved by the application of this section may appeal<\/span> the determination by the real estate assessor as an erroneous assessment in accordance with Article 5 (§ 58.1-3980<\/a> et seq.) of Chapter 39. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCLASSIFICATION OF BLIGHTED AND DERELICT PROPERTIES IN CERTAIN LOCALITIES (\u00a7\n58.1-3221.6)\n\nA. For the purposes of this section:\n\t\t\t“Blighted property” means the same as that term is defined in\n§ 36-3.\n\t\t\t“Derelict building” means the same as that term is defined in\n§ 15.2-907.1.\n\t\t\t“Qualifying locality” means a locality with a score of 100 or\nhigher on the fiscal stress index, as published by the Department of Housing and\nCommunity Development in July 2020.\n\nB. In a qualifying locality, blighted properties, along with the land such\nproperties are located on, are declared to be a separate class of property and\nshall constitute a separate classification for local taxation of real property.\n\nC. In a qualifying locality, derelict buildings, along with the land such\nproperties are located on, are declared to be a separate class of property and\nshall constitute a separate classification for local taxation of real property.\n\nD. The governing body of a qualifying locality may, by ordinance, levy a tax on\nthe property enumerated in subsection B at a rate different than that levied on\nother real property. The rate of tax imposed on such property may exceed the\nrate applicable to the general class of real property by up to five percent, but\nshall not be less than the rate applicable to the general class of real\nproperty.\n\nE. The governing body of a qualifying locality may, by ordinance, levy a tax on\nthe property enumerated in subsection C at a rate different than that levied on\nother real property. The rate of tax imposed on the property enumerated in\nsubsection C may exceed the rate applicable to the general class of real\nproperty by up to 10 percent, but shall not be less than the rate applicable to\nthe general class of real property.\n\nF. Any tax levied pursuant to subsection D or E shall be imposed on a property\nupon a determination by the real estate assessor of the locality that such\nproperty constitutes either a blighted property or derelict structure,\nrespectively. Such tax shall continue to be imposed until it has been determined\nby the real estate assessor of the locality that such property no longer\nconstitutes a blighted property or derelict structure.\n\nG. Any person aggrieved by the application of this section may appeal the\ndetermination by the real estate assessor as an erroneous assessment in\naccordance with Article 5 (§ 58.1-3980 et seq.) of Chapter 39.\n\nHISTORY: 2020, c. 1213; 2021, Sp. Sess. I, c. 408.","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}}